Research On The Governance Effect Of Government Auditing On Image Project Of Targeted Industrial Poverty Alleviation

The industry poverty alleviation is the basic of sustainable poverty alleviation which is the fundamental way to achieve poverty alleviation.The assessment pressure of poverty alleviation that must lift out poverty comprehensively in 2020 may not only motivate poverty alleviation cadres to try their best to realize the long-term poverty alleviation function,but also drive them to implement the arrangement of the image project to realize the short-term poverty alleviation function of the targeted industry due to the nature of economic man.As an important part of national governance,government audit suppresses the image project of industrial achievement of poverty alleviation through the function of supervision and consultation.However,empirical evidence is needed to support the actual effect.On the basis of a systematic review of the research on targeted industrial poverty alleviation and government audit,this paper clarifies the role path of industrial poverty alleviation and income increase,and systematically analyzed the mechanism of sustainable effect reduction of industrial poverty alleviation achievement project on the basis of official tenure theory,principal-agent theory and performance championship theory.Further,this paper uses the theory of public fiduciary economic responsibility and the theory of audit immune system to analyze thegovernance effect of government audit on anti-poverty performance project of targeted industry.Based on the above theoretical analysis,this article takes H province county level data of 2014-2017 as sample,by building a grouping OLS model and fixed effect panel data regression,to verify the precision industry promoted the anti-poverty effect sustainable poverty alleviation,poverty alleviation and the scale of government audit by increasing the audit industry play a poverty long-term has a promoting effect,but the government auditing supervision function and effect of function of advice was not significant.Further analysis shows that the disclosure function of government audit fails to effectively play the national governance function in the field of industrial poverty alleviation.According to the research conclusion,this article put forward to perfect the government audit governance function of poverty alleviation projects precision industry,overall consideration the short-term and long-term of the poverty alleviation for the poor and the cadres and people on both sides of the poor benefit,reduce the risk of industry "production is not income" for poverty alleviation and appropriately increase the flexibility of local government on the poverty alleviation fund use in industry such as policy recommendations.The contributions of this paper mainly lies in that it not only applies the principal-agent problem to the targeted industrial poverty alleviation field,enrich the research on official incentives and industrial povertyalleviation,but also quantitatively analyzes the national governance function of government audit.Based on this,some policy Suggestions are put forward to improve the cadre assessment system,incentive system and government audit for poverty alleviation in the targeted industry,which have certain reference significance for improving the long-term effect of poverty alleviation in the targeted industry.