扶贫专项资金绩效审计优化探究

：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。

Research on performance audit optimization of special funds for poverty alleviation

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.