Abstract
With the implementation of a series of policies to support rural development, such as the national rural revitalization strategy and poverty alleviation, the economic responsibility audit of township party and government leading cadres has been given new responsibilities and missions. However, some grass-roots audit institutions are faced with practical difficulties such as the solidification of audit thinking, slow progress of audit informatization construction, and large gap of grass-roots audit resources. The only way to overcome the difficulties is to explore the transformation of the economic responsibility audit and countermeasures of the township party and government leading cadres by tracing the source and adapting measures according to the difficulties.
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