Research On Problems And Countermeasures Of Precision Poverty Alleviation Audit

In November 2013,when General Secretary Xi Jinping inspected poverty alleviation work in Xiangxi,Hunan,he gave important instructions of "seeking truth from facts,adapting to local conditions,classified guidance,and targeted poverty alleviation",which marked the formal formation of the concept of "targeted poverty alleviation".The 18 th National Congress of the Communist Party of China proposed that all poor people should be lifted out of poverty by 2020,and all key counties in the country's poverty reduction and development work should be removed from their hats.According to these two requirements,China has devoted a lot of manpower and material resources to precision poverty alleviation.However,due to China's large population base and large number of poor people,many problems have arisen during the implementation of the targeted poverty alleviation policy.For example,the lack of precision in targeted poverty alleviation,insufficient implementation of policies,inadequate related laws and regulations,and incomplete fund management,etc.Various problems have hindered the achievement of the target of targeted poverty alleviation.Auditing,as the "gatekeeper" of state property and the "guardian" of economic security,should and can play its due role in targeted poverty alleviation.In recent years,with the deepening of poverty alleviation,the demand for precision poverty alleviation audit is increasing in various places.How to define the specific goals and tasks and implementation measures of precision poverty alleviation audit,so that audit can fully play its role in precision poverty alleviation.Issues to be resolved urgently by audit institutions at all levels.As a central province,Anhui Province is in the middle reaches of the country,especially in the vast rural areas of County A.Poverty has been a problem for a long time.Therefore,taking County A of Anhui Province as an example,the problems and countermeasures of precision poverty alleviation audits are analyzed.It has certain reference value for work.Based on this background,on the basis of analysis of domestic and foreign research on precision poverty alleviation audits,the author has established the main line of implementation of precision poverty alleviation audits,and based on its main lines,"precision","safety",and "performance" have affected Analyze the precise poverty alleviation audit work,summarize the problems found and propose targeted countermeasures.This paper uses theoretical analysis method,case analysis method and field investigation method to study the precision poverty alleviation audit in County A of Anhui Province.The main content is divided into five chapters.The first chapter clarifies the research background and significance of the research,enumerates relevant literature and materials for accurate poverty alleviation audits at home and abroad,and makes a brief review,and then explains the research methods and content framework of the research.The second chapter mainly clarifies the concepts of precision poverty alleviation and precision poverty alleviation audit,and explains the theoretical basis of precision poverty alleviation audit,namely the public choice theory,the economic man theory,and the principal-agent theory.The third chapter elaborates the content system of precision poverty alleviation and the policy and regulatory basis of precision poverty alleviation audit,then explains the necessity of precision poverty alleviation audit,and finally builds the main line of precision poverty alleviation audit.The fourth chapter is a case study,focusing on the three main implementation lines of the “precision”,“safety” and “performance” of the precision poverty alleviation audit constructed in Chapter 3.By analyzing the situation of precision poverty alleviation in County A of Anhui Province,we can understand the implementation of the county's specific poverty alleviation policies.Measures,analyze the situation of precision poverty alleviation audit work,and then put forward the problems of precision poverty alleviation and its audit in county A and evaluate its precision poverty alleviation audit work,and finally put forward corresponding suggestions for improvement of county A precision poverty alleviation audit work.The fifth chapter is the conclusion,which summarizes and summarizes this article and prospects the future precision poverty alleviation audit research.