扶贫资金,是国家为解决农村贫困人 口温饱问题,支持贫困地区社会经 济发展而专门安排的资金。如何评价该 项资金在立项上的科学性、合理性和效 益性,笔者根据近年来从事扶贫资金审 计工作的体会,谈点粗浅看法: 一、立项的科学性 扶贫资金项目的立项是否科学,主 要是看该项目是否遵循市场经济发展的 客观规律,是否有发展空间,经济效益和 社会效益是否达到人民群众认可程度的 理想效应,产业能否带动地方经济的发 展,投资回报效益周期是否符合投资少、 Poverty relief funds are the funds specially allocated by the state to solve the problem of food and clothing for the rural poor and support the social and economic development in poor areas. How to evaluate the science, rationality and profitability of this fund in project establishment? According to the experience of engaging in poverty alleviation fund audit in recent years, the author talks about the superficial opinions: First, whether the scientific project of pro-poor fund project is scientific or not Is to see whether the project obeys the objective law of market economy development, whether there is room for development, economic and social benefits whether the people’s acceptance of the ideal effect, whether the industry can promote the development of local economy, investment return cycle of benefits is consistent with less investment ,