The Study On Performance Audit Of Targeted Poverty Reduction Fund In X County Government,Jiangxi

During the 13th Five-Year Plan period,the Party Central Committee and the State Council have made clearer work on poverty alleviation.In order to ensure that the 13 th Five-Year Plan is completed on schedule,to achieve full poverty alleviation by 2020,and to build a well-off society in an all-round way,the state put forward the concept of “targeted poverty alleviation ” and formulated In order to maximize the effectiveness of poverty alleviation funds and ensure the effectiveness of poverty alleviation work,it is important to carry out performance audits of targeted poverty alleviation funds.The performance audit of precision poverty alleviation funds is conducive to the efficient,compliant,and orderly supervision of precision poverty alleviation work.It can also review the ability,efficiency and level of relevant staff,which is helpful for the rational deployment of poverty alleviation staff,and provides for the later arrangements of poverty alleviation staff.Scientific basis.Based on a large number of domestic and foreign researches,this article explores in depth how X County Audit Bureau conducts targeted poverty alleviation fund performance audits to the government at the same level,finds out the problems found in the audit process,analyzes the causes,and gives practical suggestions based on the actual situation of X County,To maximize the strengths and avoid weaknesses as a whole,effectively promote audit efficiency,and avoid invalid audits.The main conclusions of this article are as follows:County X government implemented the performance audit of precision poverty alleviation funds,and has achieved certain results in improving the efficiency of the use of precision poverty alleviation funds,but there are still problems such as lagging audit intervention,insufficient attention to performance audits,and insufficient comprehensive,scientific and efficient audit indicators.,Low transparency of audit results and lack of follow-up follow-up and other issues.In response to the above problems,it is proposed that performance audit work can be further strengthened and improved in terms of strengthening the whole-process follow-up audit,changing audit thinking,improving the performance audit evaluation system,and increasing audit independence.