Research On The Implementation Of Targeted Poverty Alleviation Policy Tracking Audit Evaluation Index

2020 is a crucial year for poverty alleviation and a decisive stage for building a well-off society in an all-round way.In recent years,with the effective implementation of the targeted poverty alleviation policy,poor people have effectively improved their lives.The state has issued a precision poverty alleviation policy that can address the problem of poverty,find the cause of poverty,realize the common prosperity of the whole society,and let the economy develop in a healthy way.Although the current flood-type poverty alleviation has basically been eliminated,more choices of precision drip irrigation are available.However,there are still some deviations in the specific implementation process of the targeted poverty alleviation policy,so that the targeted poverty alleviation policy cannot play its full role.In order to ensure the implementation of the targeted poverty alleviation policy,the National Audit Office proposes to adopt a follow-up audit on the implementation of the targeted poverty alleviation policy.The focus of the audit will be on the implementation of publicly-trusted economic responsibilities in various poverty-stricken areas,the progress of poverty alleviation projects,and the use of poverty alleviation funds..However,at present,the Audit Commission has implemented a precise poverty alleviation policy in all regions.Follow-up audits have not started to form a relatively complete evaluation system due to the late start of theory and practice,and the actual conditions in different regions are different.Audit evaluation is mainly based on traditional audit methods.Therefore,we now need a set of audit evaluation indicators that can cover the entire process to help auditors conduct audit evaluations more objectively.It also enables information users to more intuitively understand the implementation of local precision poverty alleviation policies.According to the description of the above situation,the starting point is the current situation that the implementation of the current precision poverty alleviation policy tracking audit evaluation is not complete.The contents and methods of policy follow-up audit evaluation at home and abroad,as well as the research literature on the index system of followup audit evaluation were reviewed and combed.It expounds the theory of public fiduciary responsibility,the theory of national governance,and the theory of public policy cycle,which provides a systematic theoretical support for the research on the structure of policy follow-up auditing and the construction of evaluation indicators.After that,it analyzes the current status of the implementation of the tracking audit evaluation of the precision poverty alleviation policy and what problems exist,and analyzes the reasons for the problems.It clarifies the obstacles to the implementation of the tracking audit evaluation of the precision poverty alleviation policy at this stage,which facilitates targeted solutions below.According to the cyclical theory of public policy,the implementation of precision poverty alleviation policy tracking audit is divided into three stages,namely the policy formulation,policy implementation and policy effect stages.The construction principle based on the combination of qualitative and quantitative methods,and the use of analytic hierarchy process and expert scoring method,a set of precision poverty alleviation policies to implement the follow-up audit evaluation indicators.The scoring criteria for qualitative and quantitative indicators were determined by consulting the data and related experience.In order to verify the effectiveness of the evaluation indicators,take the city B's precision poverty alleviation policy implementation tracking audit as an example,briefly describe the city's precision poverty alleviation policy implementation and audit process,sort out the problems found in the audit,and put the evaluation indicators constructed into practice Apply and analyze.Finally,from various perspectives,the safeguard measures to implement the precision poverty alleviation policy and implement the follow-up audit evaluation index are widely proposed.It is hoped that the internal and external environment of the follow-up audit evaluation will be improved,and the implementation of the follow-up audit evaluation index will be better assisted in the implementation of the targeted poverty alleviation policy.