现代化治理体系下审计监督助力乡村振兴研究
Study on Audit Supervision for Rural Revitalization under Modernized Governance System

在全面推进乡村振兴与完善国家监督体系的战略背景下，审计监督作为现代化治理的“免疫系统”，在保障政策执行、规范资金使用及防范风险中发挥关键作用。本文基于公共受托责任理论与协同治理理论，系统探讨审计监督助力乡村振兴的作用机制、挑战及优化路径。研究发现，审计监督通过“责任界定–过程控制–协同增效”的全周期嵌入机制，能够有效破解乡村振兴中的政策孤岛与资源错配问题，但面临基层资源短缺、技术应用滞后、制度适配性不足及多元利益冲突等现实挑战。为此，提出构建适配乡村振兴的审计制度框架、打造多元协同治理生态、推进智慧审计技术赋能、强化复合型审计队伍建设等系统性优化路径，以提升审计监督效能，推动乡村振兴战略的可持续落地。
In the strategic context of comprehensively promoting rural revitalization and improving the national supervision system, audit supervision, as the “immune system” of modernized governance, plays a key role in guaranteeing the implementation of policies, regulating the use of funds and preventing risks. Based on the theory of public fiduciary duty and the theory of collaborative governance, this paper systematically explores the role mechanism, challenges and optimization path of audit supervision in rural revitalization. The study finds that audit supervision can effectively solve the problems of policy silos and resource mismatch in rural revitalization through the full-cycle embedded mechanism of “responsibility definition-process control-synergy”, but it faces the challenges of shortage of grass-roots resources, lagging technology application, insufficient system suitability, and conflict of multiple interests. In this regard, a systematic optimization path has been proposed to build an audit system framework suitable for rural revitalization, create a multifaceted and collaborative governance ecology, promote the empowerment of intelligent auditing technology, and strengthen the construction of a composite auditing team, in order to enhance the effectiveness of auditing supervision and to promote the sustainable implementation of the rural revitalization strategy.