审计视角下云南省脱贫攻坚与乡村振兴有效衔接的路径研究
Research on the Path of Effective Connection between Poverty Alleviation and Rural Revitalization in Yunnan Province from the Perspective of Auditing

2020年打赢脱贫攻坚战后，乡村振兴成为农村工作下一步的重点，如何巩固脱贫成果有效衔接乡村振兴，是当前研究的热点问题之一。本文从脱贫攻坚与乡村振兴的逻辑关系出发，借鉴扶贫审计的经验做法并分析乡村振兴背景下审计工作面临的新挑战，探索云南省脱贫攻坚与乡村振兴有效衔接的审计路径。
After winning the battle of poverty alleviation in 2020, rural revitalization has become the focus of the next step in rural work. How to consolidate the achievements of poverty alleviation and effec-tively link rural revitalization is one of the hot issues of current research. Starting from the logical relationship between poverty alleviation and rural revitalization, this paper draws on the experi-ence and practices of poverty alleviation audit and analyzes the new challenges faced by audit work in the context of rural revitalization, and explores the audit path for effective connection between poverty alleviation and rural revitalization in Yunnan Province.