浅议金融精准扶贫贷款资金审计研究探索——以卢氏县农商银行扶贫贷款资金审计为例

A Brief Discussion on the Research of Financial Accurate Poverty Alleviation Loan Fund Audit Research--Taking the poverty alleviation loan audit of the Rural Commercial Bank of Lu Shi County as an Example

为实现2020年全面建成小康社会的伟大中国梦,脱贫攻坚战如火如荼,利用金融机构发放精准扶贫贷款成为其中一道亮丽的风景线。但是,金融精准扶贫贷款在实际操作中存在着风险补偿机制不健全、扶贫信息共享不及时、扶贫贷款风险不断凸显等问题,如何优化贷款成为亟待突破的关键点。国家审计作为维护国家经济安全的有效手段,也在扶贫工作中扮演重要角色。如何利用审计优化金融精准扶贫贷款的作用成为现在审计工作者的重点研究方面。本文将结合理论分析和案例剖析,提出具有实践意义的审计方法,助力精准扶贫,实现精准脱贫。

In order to realize the great Chinese dream of fully building a well-off society in 2020,the fight against poverty is in full swing,and the use of financial institutions to issue targeted poverty alleviation loans has become one of the beautiful scenery.However,in the actual operation of financial precision poverty alleviation loans,the risk compensation mechanism is not perfect,the poverty alleviation information sharing is not timely,and the risk of poverty alleviation loans is constantly highlighted.How to optimize loans has become a key point for urgent breakthroughs.As an effective means to maintain national economic security,national audit also plays an important role in poverty alleviation.How to use audit to optimize the role of financial precision poverty alleviation loans has become a key research aspect of audit workers.This article will combine theoretical analysis and case analysis,and put forward practical audit methods to help precise poverty alleviation and achieve accurate poverty alleviation.