财政扶贫资金审计监管的“无影灯效应”改进研究

Research on Improving the Audit Supervision of Anti-poverty Fund with Shadowless Lamp Effect

应用无影灯效应到扶贫资金审计监管,能"照亮"扶贫资金运行的全过程和各方面,及时发现影响扶贫资金绩效的"病灶",进而实施"医治"。因此,为提高扶贫资金审计监管的有效性,应引进新成员以壮大审计监管主体的力量,改进审计主体合法有效行使监管权力的生态环境,实施扶贫绩效审计的全监管,进一步提高扶贫监管的透明度。

Application of the shadowless lamp effect in the audit supervision of anti-poverty fund can find out the factors that affect the performance of poverty alleviation and take responding measures thus lighten the whole process of anti-poverty fund running from all the aspects.To improve the performance of anti-poverty fund audit supervision,we should introduce new members into auditors,ensure auditors performing their authorities sufficiently,implement auditing supervision in the whole process of anti-poverty fund running,increase the transparency of poverty alleviation.