内蒙古C县财政扶贫资金审计案例研究

发布时间：2018-04-21 19:17

本文选题：扶贫 + 脱贫　；参考：《中国财政科学研究院》2017年硕士论文

【摘要】：在我国的十八大中明确提出,到2020年要全面建成小康社会。而在实现全面小康的道路上,贫困人口生活水平的提高仍是一只拦路虎。党和国家高度关注贫困百姓的生活,中央每年投入一大笔资金致力于扶贫工作,脱贫任务仍然十分艰巨。现阶段,各级政府各个部门也正在扎实推进精准扶贫、精准脱贫的工作。政府的扶贫工作开展是否切实有效,不能只听一面之词,不能只看表面工程,审计部门所开展的财政扶贫资金审计工作能够将扶贫工作的实际情况得以反映,及时纠正扶贫资金使用不合规及效用不足的问题。C县作为边疆贫困县的代表,扶贫脱贫工作较为典型。本文在分析有关财政扶贫资金审计的基础理论的基础上,以C县的扶贫资金审计作为案例进行分析,重点介绍C县审计局是如何开展财政扶贫资金审计的,发扬其优势,并指出以C县为代表的扶贫资金审计现阶段所存在的诸多问题,分析其原因,最后提出改进审计效果的相关建议、解决方法和发展方向,不仅为C县的财政扶贫审计作指引,也可以被其他地区所借鉴。财政扶贫资金审计关乎我国最底层人民的生活质量的提高,这项工作意义重大,在今后较长一段时间内都是地方审计部门工作的重点。本文希冀能够从理论上给予以C县为代表的地方审计机关开展财政扶贫资金审计工作一些帮助,通过完善扶贫资金审计,切实督促规范扶贫资金的使用与管理,扶贫工作更有效地开展,从而能够尽早实现全面小康。
[Abstract]:In the 18 th National Congress of our country clearly put forward, by 2020 to build a well-off society in an all-round way. However, the improvement of poor people's living standard is still a hindrance on the road of realizing a well-off society in an all-round way. The Party and government pay great attention to the life of the poor people, and the central government devotes a large amount of money to poverty alleviation every year, and the task of getting rid of poverty is still very arduous. At this stage, all levels of government departments are also promoting precision poverty alleviation, precision poverty relief work. Whether the government's poverty alleviation work is effective or not, one cannot only listen to the words of one side, one cannot only look at the surface project. The audit work carried out by the audit department on financial poverty alleviation funds can reflect the actual situation of the poverty alleviation work. To correct the problem of poor use and effectiveness of poverty alleviation funds in time. C County is the representative of the poor counties in the border areas, and the work of poverty alleviation and poverty alleviation is typical. On the basis of analyzing the basic theory of financial poverty alleviation fund audit, this paper takes the poverty alleviation fund audit of C county as a case study, and mainly introduces how the audit bureau of C county carries out financial poverty alleviation fund audit and develops its advantages. It also points out many problems existing in the current stage of the poverty alleviation fund audit represented by county C, analyzes its causes, and finally puts forward some relevant suggestions for improving the audit effect, solutions and development direction, which is not only a guide for the audit of poverty alleviation of finance in county C, but also a guide for the audit of poverty alleviation in county C. Can also be used for reference by other regions. The audit of financial poverty alleviation funds is related to the improvement of the quality of life of the people at the bottom of our country. This work is of great significance and will be the focal point of the work of the local audit departments for a long period of time in the future. This paper hopes to give some help in theory to the local audit institutions represented by County C in carrying out the audit work of financial poverty alleviation funds, and by improving the audit of poverty alleviation funds, we can earnestly urge and standardize the use and management of poverty alleviation funds. The work of helping the poor will be carried out more effectively, so that an overall well-off society can be realized as soon as possible.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.8;F239.65

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