Research On The Performance Audit Of Infrastructure Poverty Alleviation Funds

Poverty is a social problem that the world attaches great importance to at present,and the eradication of poverty is a social problem facing all developing countries and one of the serious problems facing the whole world.Good progress has been made in eliminating poverty in China.According to the data released by the Ministry of Finance on July 17,2019,the central finance has arranged a total of 384.38 billion yuan of special poverty alleviation funds from 2016 to 2019,an annual increase of 28.6 percent.Poverty fell from 98.99 million at the end of 2012 to 5.51 million at the end of 2019,and the incidence of poverty fell from10.2 per cent to 0.6 per cent.Poverty reduction Capital investment is increasing,the number of poor people is decreasing,and the public economic responsibility of the government is becoming more and more important.However,the financial audit of poverty alleviation project funds is still the leading part of our country's current audit work,the concept of performance audit is not strong,the content of poverty alleviation project fund performance audit is not perfect,the construction of evaluation index system can not fully meet the needs of poverty alleviation project fund performance audit,and the audit effect is difficult to implement.Based on the theory of public fiduciary responsibility,new public management theory,public goods theory,public project performance evaluation theory,combined with domestic and foreign research on fund performance audit,poverty phenomenon and rural infrastructure project field,this paper draws on the previous experience and methods,analyzes and decomposes many elements of fund performance audit of basic poverty alleviation projects,forms multi-level indicators,and uses analytic hierarchy process to determine weights from qualitative and quantitative perspectives,and sets clear audit operating standards.Finally,taking the basic poverty alleviation project in A county of Hebei Province as an example,focusing on the fund performance of the basic poverty alleviation project in the township,The audit standardization process is carried out,and the following suggestions are put forward in view of the problems found: perfecting the performance audit evaluation system,strengthening the strength of environmental protection audit,promoting the publicity of performance audit results,and strengthening the follow-up supervision of performance audit.