Author(s)

Junxi Li

Corresponding Author

Junxi Li

Abstract

The "13th Five-Year Plan for the Development of National Auditing" issued by the National Audit Office puts forward new requirements for the audit of poverty alleviation funds. It requires the implementation of poverty alleviation responsibilities as the focus of supervision and the implementation effect of poverty alleviation projects as the core of supervision, so as to promote the overall use of poverty alleviation funds.As an independent auditing department, government audit carries out strong external supervision on precision poverty alleviation funds. As China has attached more and more importance to performance audit in recent years and has more and more strict requirements on the use of precision poverty alleviation funds, performance audit has become the general trend. The establishment of a scientific and effective performance audit evaluation index system for precision poverty alleviation funds has become the top priority in the performance audit of poverty alleviation funds in China.

Keywords

: Poverty alleviation funds; Performance;Audit