Research on Strengthening Strategies for Research-Based Auditing to Support Rural Revitalization
Year: 2025
Type: article
Abstract: Research-based auditing is an audit model characterized by problem-driven approaches, systematic analysis, and forward-looking research. This paper focuses on the rural revitalization strategy and proposes strategies through which research-based auditing can support its high-quality implementation. The specific strategies include: the transition of audit institutions from a supervisory role to a facilitative one and the establishment of a multi-tiered audit collaboration network; governments' efforts to improve audit information disclosure mechanisms and enhance risk identification and mitigation frameworks; investments in strengthening audit talent development and advancing technological innovations in auditing; policymakers' prioritization of performance enhancement by establishing a scientific performance evaluation system and optimizing the application of evaluation results. By leveraging the enabling role of research-based auditing, the government can ensure that the rural revitalization strategy achieves significant outcomes in efficient policy goal realization, optimized resource allocation, and comprehensive risk prevention and control, thereby injecting new momentum into agricultural and rural modernization and the integrated development of urban and rural areas.
Author: Yanan Wang
Institution: Guangdong University of Petrochemical Technology
Language: English
Subfield: Sociology and Political Science
Field: Social Sciences
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4409591386