Research On Performance Audit Of Financial Assistance Funds In Y County

At present,China is in the transitional stage from consolidating the achievements of poverty alleviation to implementing the rural revitalization strategy.During this period,the investment and management of financial assistance funds in assistance work is an important task for relevant government departments in China at this stage.Financial assistance funds are the guarantee for China to successfully complete the task of poverty alleviation,and also lay a solid foundation for China’s comprehensive realization of a moderately prosperous society and high-quality development.During this transitional period,strengthening the performance of the use of financial assistance funds to maintain and improve the efficiency of financial assistance funds will help promote the progress of assistance work in China.In order to ensure the performance of China’s financial assistance funds,it is necessary to introduce relevant audits for supervision and verification,and the performance audit of financial assistance funds has gradually become a key part of the audit work.Based on this,this article mainly adopts literature research,case analysis,and interview methods.Through understanding and analyzing the current situation of financial assistance fund performance audit in Y County,combined with the implementation of financial assistance fund audit in Y County,it adjusts and develops a suitable financial assistance fund performance audit evaluation index system for the region,and uses this evaluation system to analyze the results of financial assistance fund performance audit in Y County,Conduct performance audit evaluations on the project approval and supervision of assistance funds,the investment and use of financial assistance funds,the benefits generated by financial assistance funds,and the improvement of rural conditions.The main conclusion of this article is drawn from the above research: Y County has achieved good results in assistance from 2019 to 2022,but there are still problems in the audit process,such as poor supply of performance audit force,emphasis on data results in performance audit,insufficient comprehensive review and disclosure of the use process of assistance funds,and a lack of audit in advance and during the process.In response to the above issues,this article proposes suggestions to strengthen the importance of performance auditing,improve the comprehensive quality of auditors,improve the performance evaluation system of financial assistance funds,attach importance to the subsequent benefits of the use of financial assistance funds,improve performance auditing efficiency,and continuously explore audit methods for assistance performance.