扶贫专项资金绩效审计优化探究  

Research on performance audit optimization of special funds for poverty alleviation

作　　者：王彦林 樊真真 李路云 WANG Yan-lin;FAN Zhen-zhen;LI Lu-yun(School of Management Engineering and Business,Hebei University of Engineering,Handan 056038,China)

机构地区：[1]河北工程大学管理工程与商学院,河北邯郸056038

出　　处：《河北工程大学学报（社会科学版）》2020年第3期14-17,共4页Journal of Hebei University of Engineering(Social Science Edition)

基　　金：教育部人文社科科学研究项目“乡村振兴的文化力驱动研究”(19YJAZH094);河北省社会科学基金项目“以文化力驱动乡村振兴研究”(HB18MK005)阶段性成果。

摘　　要：我国脱贫攻坚战已近收官,扶贫专项资金落到实处并发挥最大效用,有赖于加强扶贫专项资金绩效审计。而目前扶贫资金绩效审计工作中,多存在重视程度较低、审计技术落后、审计力量薄弱和绩效评价体系不健全等问题。解决这些问题,就要加强扶贫资金绩效审计工作,健全相关法律政策体系,以信息化创新审计技术,培训审计人员复合性审计技能,建立健全绩效审计评价体系。The fight against poverty in my country has come to an end.The implementation of the special funds for poverty alleviation and its maximum effectiveness depends on strengthening the performance audit of the special funds for poverty alleviation.However,in the current performance audit of poverty alleviation funds,there are often problems such as low emphasis,backward auditing technology,weak auditing power,and imperfect performance evaluation system.To solve these problems,it is necessary to strengthen the performance audit of poverty alleviation funds,improve the relevant legal and policy systems,innovate audit technology with informatization,train auditors with complex audit skills,and establish a sound performance audit evaluation system.

关 键 词：扶贫资金 绩效审计 信息化 

分 类 号：F239[经济管理—会计学]