A地区精准扶贫项目绩效审计研究

A地区精准扶贫项目绩效审计研究摘要二零二零年是全面建成小康社会目标之年，也是全面打赢脱贫攻坚战收官之年。贫困问题却一直不容忽视，但地理位置偏远，不便的交通条件，落后的基础设施等原因，使得农村贫困问题尤为突出。近年来，随着精准脱贫政策的有效实施，贫困地区的生活水平得到了很大改善。但精准扶贫政策在具体实施过程中仍然存在一定的偏差。而政府审计作为财政专项扶贫资金强有力的监督机制对我国专项扶贫资金的合理合法使用进行了强有力的审计。文章以财政专项扶贫资金绩效审计为出发点，通过实地分析，以A省H县的贫困地区扶贫资金审计为实例，对财政专项扶贫资金的管理与使用进行了审计，查找其存在的问题，提出应对建议，确保精准扶贫资金能够得到合理有效的运用。关键词：精准扶贫；专项扶贫资金；绩效审计；对策ABSTRACTThe year 2020 will be the year to complete the building of a moderately prosperous society in all respects and the year to win the battle againstpoverty in all respects.However,the poverty problem cannot be ignoredall the time.However,due to the remote location,inconvenient traffic conditions and backward infrastructure,the rural poverty problem is particularly prominent.In recent years,with the effective implementation of the targeted poverty alleviation policy,the living standard of poor areas has been greatly improved.However,there are still some deviations in the implementation of the targeted poverty alleviation policy.As a powerful supervision mechanism of the special poverty alleviation fund,the government audit has conducted a strong audit on the reasonable and legitimate use of the special poverty alleviation fund in China.Articles with special financiaI poverty alleviation funds performance audit as a starting point,through the analysis on the spot,poverty alleviation funds audit in the drought-hit Iuliang county of yunnan province poverty area as an example,the management of special financial poverty alleviation funds and the use of the audit,to find the existing problems,and puts forward Suggestions to cope with the situation,to ensure the accuracy of poverty alleviation funds can geta reasonable and effective use.Keywords:Targeted poverty alleviation;Special funds for povertyalleviation;Performance audit;countermeasure