文章分析了现阶段我国扶贫资金使用过程中存在的问题及其特点,指出引发扶贫乱象的根源在于内部控制制度的缺失。本文从事前、事中、事后三个方面构建了扶贫资金内部控制体系,结果发现内部控制制度的引入是提高扶贫资金使用效率的关键。 The paper analyzes the existing problems and characteristics of the poverty alleviation funds in our country at the present stage and points out that the root cause of the poverty alleviation lies in the lack of the internal control system. This paper constructs the internal control system of poverty alleviation funds in three aspects: before, during and afterwards. The results show that the introduction of internal control system is the key to improve the efficiency of the anti-poverty funds.