The fight against poverty in my country has come to an end. The implementation of the special funds for poverty alleviation and its maximum effectiveness depends on strengthening the performance audit of the special funds for poverty alleviation. However, in the current performance audit of poverty alleviation funds, there are often problems such as low emphasis, backward auditing technology, weak auditing power, and imperfect performance evaluation system. To solve these problems, it is necessary to strengthen the performance audit of poverty alleviation funds, improve the relevant legal and policy systems, innovate audit technology with informatization, train auditors with complex audit skills, and establish a sound performance audit evaluation system.