The Study On The Paths And Realization Ways Of Government Audit To Promote Targeted Poverty Alleviation

The report of the 19 th National Congress of the Communist Party of China pointed out that getting rid of poverty is one of the three major battles that must be completed in building a well-off society in an all-round way.It must be completed by 2020.The time is tight and the task is arduous.Since the implementation of the Targeted Poverty Alleviation Policy,decisive progress has been made in poverty alleviation.The number of rural poor has been decreasing and the incidence of poverty has dropped significantly.However,in the implementation of the targeted poverty alleviation policy,there are still some problems.In order to promote the implementation of the decisions and arrangements on targeted poverty alleviation,government audit should play a supervisory and protective role in poverty alleviation.With the increase of the national poverty alleviation input and the continuous increase of poverty alleviation,the phenomenon of absolute poverty is gradually reduced,and the problem of relative poverty is gradually highlighted.Through years of efforts in poverty alleviation,A Province has eliminated absolute poverty,and poverty in A Province is relatively poor.This paper combines theory and practice to study the paths and realization ways of government audit in A Province to promote targeted poverty alleviation,hoping to provide some reference for the targeted poverty alleviation work in relatively poor areas.This paper is divided into six parts.Firstly,the research background and related significance of this paper are introduced and the basic research methods are explained,which explains the necessity and importance of this topic.Secondly,it is the theoretical basis of this paper.It studies the related literatures on poverty and anti-poverty,targeted poverty alleviation and poverty alleviation audit at home and abroad,analyzes the necessity of targeted poverty alleviation audit work from the public accountability theory,the new public management theory and the theory of state governance,and analyzes the concepts of "targeted poverty alleviation","government audit","targeted poverty alleviation audit" and "government audit to promote targeted poverty alleviation",which laid the theoretical foundation for the study.The third part is the current situation and objectives of targetedpoverty alleviation audit in A Province.It introduces the history of poverty alleviation in A Province and the current situation of poverty alleviation audit,and discusses the objectives of targeted poverty alleviation audit.The fourth part is the study of the paths of government audit to promote targeted poverty alleviation in A Province,first to describe the paths in general,and then analyzes audit preparation,problem finding,recommendations and rectification by studying poverty alleviation audit announcement and rectification report of 18 counties.The fifth part is the study on the realization ways of government audit to promote targeted poverty alleviation in A Province.Based on the study of the paths of targeted poverty alleviation audit,this paper discusses it by the audit objectives,audit methods and audit types.Finally,the main research conclusions of this paper are summarized.Combined with the experience of targeted poverty alleviation audit in A province,the recommendations for implementing targeted poverty alleviation audit are put forward,which provides reference for other provinces to implement accurate poverty alleviation audit.