【摘要】 政府审计作为国家治理和监督体系的关键环节，是贫困治理系统中不可或缺的有效监督治理工具，其本质目标是维护人民群众的根本利益，保障国家的经济安全。本文以国家治理的“免疫系统”理论为依据，运用2010-2020年的省级政府数据，实证考察了政府审计促进贫困治理的作用效果及作用路径等相关问题。研究发现：政府审计能够显著促进贫困治理效果的提升；政府审计对贫困治理的促进作用，可以通过提升地方社会信任水平来实现；进一步研究发现，在不同法治水平以及人力资本条件下，政府审计对贫困治理的改善效果存在着差异。因此，需要进一步强化政府审计的治理作用，不断完善和优化政府审计制度，才能更好地发挥其在贫困治理中的作用，进而满足实现贫困治理的需求。更多还原

【Abstract】 As a key link in the national governance and supervision system, government audit is an indispensable and effective supervision and management tool in the large system of poverty governance.Its essential goal is to safeguard the fundamental interests of the people and ensure the economic security of the country.Based on the “immune system” theory of national governance, this paper uses the provincial government data from 2010 to 2020 to empirically investigate the effect and path of governmental audit in promoting poverty governance.The results show that: the governmental audit can significantly promote the improvement of poverty management effect; The promotion effect of governmental audit on poverty governance can be realized by improving the level of local social trust.Furthermore, under different levels of rule of law and human capital conditions, the improvement effect of governmental audit on poverty governance is different.Therefore, it is necessary to further strengthen the governmental audit governance, and constantly improve and optimize the governmental audit system in order to better play its important role in poverty governance and meet the needs of poverty governance.更多还原