Research on the National Audit Model to Promote the Strategy of Rural RevitalizationBased on the Practice Analysis of Ankang, Shaanxi

Abstract

The issue of unbalanced and insufficient development in China is particularly prominent in rural areas. Therefore, the report of the 19th National Congress of the Communist Party of China proposed the implementation of the "Rural Revitalization Strategy" and pointed out that effective governance is the foundation for achieving rural revitalization. This paper, based on the comprehensive audit practice in Ankang City, Shaanxi Province, summarizes the specific practices and achievements of Ankang, analyzes its role and the problems that exist. It studies from the perspective of effective governance how national audit at the rural level can promote effective rural governance and thus achieve rural revitalization; on this basis, it proposes relevant policy recommendations from clarifying the leading position of national audit at the rural level, audit subjects, audit forces, audit methods, and the application of audit results.