| According to the 14 th Five-Year Plan and the outline of the vision for 2035,priority should be given to agricultural and rural development and rural vitalization should be comprehensively promoted.The decisive victory in poverty alleviation has laid a solid foundation for the transformation of poverty alleviation into rural revitalization.General Secretary Xi Jinping has made comprehensive arrangements on how to solve the difficult problem of poverty from the perspective of national governance and formulated a targeted poverty alleviation strategy,laying a foundation for the final victory of poverty alleviation.The problem of rural poverty in China is more prominent.In view of the difficult problem of "one side cannot support one side by water and soil" in rural poor areas,the government has put forward the poverty alleviation relocation plan in inhospitable areas.In 2015,the National Development and Reform Commission(NDRC)issued the National Poverty Alleviation and Relocation Plan during the 13 th Five-Year Plan period,which provides a guarantee for achieving the ambitious goal of lifting the country out of poverty by 2020.During the 13 th Five-Year Plan period,the task of relocating poor people from inundated areas was successfully completed.The quality of agricultural development was improved,the living environment in rural areas was significantly improved,and the living standards of rural residents were significantly improved.The role of the rural revitalization strategy was gradually highlighted.After the completion of the relocation,it is still necessary to provide all aspects of support for the moving households in the future,which is the focus of work after the initial achievements have been achieved.In the process of continuous poverty alleviation,it is necessary to carry out tracking audit to avoid falling back into poverty and give full play to the supervision role of national audit to the greatest extent.Audit system is a key component of the national "immune system",which has a powerful supervision function for any field,and poverty alleviation is the same.As one of the "five batch" targeted poverty alleviation projects in the new era,relocation of inhospitable areas has played an important role in improving the production and living conditions of poor people.The implementation of performance audit in this field can timely reflect the problems in policy implementation and immediately correct them,ensure that the original intention of policy formulation can be realized,and promote the effective connection between comprehensive poverty alleviation and rural revitalization,so as to better solve the relative poverty problem.Through sorting out the existing research results of the audit of poverty alleviation relocation in inhospitable areas,the actual situation of the audit of poverty alleviation relocation in inhospitable areas is understood.No relatively authoritative audit evaluation index system of poverty alleviation relocation performance has been established either in theory or in practice.Therefore,it is necessary to discuss how to design this indicator system.Based on literature review and field research,this paper introduces relevant theories such as public fiduciary responsibility on the basis of understanding the research status of relevant fields at home and abroad.Combined with the announcement of audit results of the National Audit Office,and based on the actual situation of domestic poverty alleviation relocation and poverty alleviation relocation audit,the underlying problems are deeply explored,and a feasible and effective performance audit evaluation index system is established to further optimize the audit work of poverty alleviation relocation in inhospitable areas.The performance audit evaluation index system of relocation for poverty alleviation in inaffected areas was formulated,including six first-level indicators and fifteen second-level indicators.The fuzzy comprehensive evaluation method was used to complete the evaluation of audit effect by fully combining the contents of indicators,and the deviation of audit results was controlled within a low range.In order to prove the role and value of this system,the case of Z County poverty alleviation relocation audit is selected,and the performance audit evaluation is completed by using the designed index system and the results are analyzed,and effective safeguard measures are given.To help local governments better handle follow-up support work,consolidate the achievements of poverty alleviation work,and provide a strong guarantee for the implementation of rural revitalization strategy. |
