Reaserch on Correlation between Audit Quality and Efiiciency of Anti-poverty Fund: Evidence from the National Poverty Counties

摘要

This paper takes historical data from national poverty counties to analyze the correlation between the audit quality of anti-poverty fund and its efficiency. The study finds: there is a significant positive correlation between illegal amount found, information submitted and poverty alleviation efficiency, yet that with cases transferred to the relevant departments is not notable. Therefore, this article suggests, responsibility-seeking system of audit should be established.