精准扶贫的审计风险研究——以梧州市为例.docxVIP

PAGE 11 PAGE 11 PAGE 1 PAGE 1 摘要 精准扶贫是我国扶贫的关键， 是适应经济发展的需要。国家扶贫管理部门编制了准确的扶贫政策跟踪审计报告。它有三个职能: 核查扶贫政策体系的制定， 控制扶贫政策的执行， 评价扶贫政策的执行效果。这是战胜贫困的重要保证。同时也是当前农村问题的研究热点，是全民生活奔小康，以共同富裕为目标的重要部分。习近平主席曾在走访贫困地区中强调：“十三五时期是我们确定的全面建成小康社会的时间节点，全面建成小康社会最艰巨最繁重的任务，特别是农村地区”。而在实施过程中，对扶贫资金的管理、分配、使用等一直是各地政府与民众所关心的问题。到2020年，梧州市要实现全市27.644万贫困人口的全部脱贫。越往后扶贫的难度更大，只有组织调动全社会各方的力量，加大工作力度，以问题为导向，围绕“扶持谁、扶什么、怎么扶”。本文以梧州市的精准扶贫为例，对其扶贫资金的审计指标体系进行了现实与理论上的分析。通过调查分析等方法对梧州市精准扶贫审计工作实施分析，进而发现在扶贫的审计过程中，依然存在着各种弊端，如扶贫资金缺乏完善的管理体系、资金审计存在着弊端等。为改善这一现状况，本文以审计风险工作内容为基础，针对工作中存在的一系列问题进行了分析，并且也提出了个人的建议和看法。 关键词：精准扶贫 审计风险 监督机制 Research on Audit Risk in to take targeted measures in poverty alleviation—— A Case Study of Wuzhou City Abstract Accurate poverty alleviation is the key to poverty alleviation in China and the need to adapt to economic development. The State Administration for Poverty Alleviation has prepared an accurate follow-up audit report on poverty alleviation policies. It has three functions: checking the formulation of poverty alleviation policy system, controlling the implementation of poverty alleviation policy, and evaluating the implementation effect of poverty alleviation policy. This is an important guarantee for overcoming poverty.President Xi Jinping once emphasized in his visit to poor areas that the 13th Five-Year Plan period is the time node for us to build a well-off society in an all-round way, and the most arduous and arduous task for building a well-off society in an all-round way, especially in rural areas. In the process of implementation, the management, allocation and use of poverty alleviation funds have always been the concern of governments and the public. By 2020, Wuzhou will have achieved the goal of lifting 276.44 million poor people out of poverty. Poverty alleviation will be more difficult in the future. Only by mobilizing the strength of all sectors of society, intensifying efforts, problem-oriented, and focusing on who, what and how to support. Taking the precise poverty a