Research on Performance Audit of Consolidating Poverty Alleviation Achievements and Rural Revitalization with an Anti-Poverty Capability Orientation in the Context of the Digital Economy

DOI

10.2991/978-94-6463-636-9_20How to use a DOI?

Keywords

anti-poverty capability; poverty alleviation; rural revitalization; performance audit

Abstract

Based on the perspective of the digital economy, this paper examines relevant data on the audit of government-specialized poverty alleviation funds in China. Using County R’s audits of targeted poverty alleviation funds during the poverty alleviation period as a case study, it analyzes the basic situation and issues related to these audits. The study explores key focus areas in the performance audit for the effective alignment between consolidating poverty alleviation outcomes and rural revitalization. It proposes a conceptual framework for a performance audit mechanism aimed at achieving this alignment, along with a work process design for performance audits of consolidating poverty alleviation achievements and rural revitalization based on comprehensive control measures. Additionally, it addresses the legal and regulatory guarantees, audit talent development, performance evaluation systems, and enhanced collaboration between audit institutions and other supervisory bodies. These findings provide theoretical foundations and case references for further in-depth studies on performance audits aimed at consolidating poverty alleviation achievements and advancing rural revitalization.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Zhiwen Gan
AU  - Yu Zhong
PY  - 2024
DA  - 2024/12/31
TI  - Research on Performance Audit of Consolidating Poverty Alleviation Achievements and Rural Revitalization with an Anti-Poverty Capability Orientation in the Context of the Digital Economy
BT  - Proceedings of the 2024 International Conference on Digital Economy and Marxist Economics (ICDEME 2024)
PB  - Atlantis Press
SP  - 213
EP  - 231
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-636-9_20
DO  - 10.2991/978-94-6463-636-9_20
ID  - Gan2024
ER  -