Author(s)

Yanan Wang ¹

Affiliation(s)

¹ Guangdong University of Petrochemical Technology, No. 139, Guandu Second Road, Maoming City, Guangdong Province, China

Corresponding Author

Yanan Wang

ABSTRACT

Research-based auditing is an audit model characterized by problem-driven approaches, systematic analysis, and forward-looking research. This paper focuses on the rural revitalization strategy and proposes strategies through which research-based auditing can support its high-quality implementation. The specific strategies include: the transition of audit institutions from a supervisory role to a facilitative one and the establishment of a multi-tiered audit collaboration network; governments' efforts to improve audit information disclosure mechanisms and enhance risk identification and mitigation frameworks; investments in strengthening audit talent development and advancing technological innovations in auditing; policymakers' prioritization of performance enhancement by establishing a scientific performance evaluation system and optimizing the application of evaluation results. By leveraging the enabling role of research-based auditing, the government can ensure that the rural revitalization strategy achieves significant outcomes in efficient policy goal realization, optimized resource allocation, and comprehensive risk prevention and control, thereby injecting new momentum into agricultural and rural modernization and the integrated development of urban and rural areas.

KEYWORDS

Research-based auditing; Rural revitalization; Strengthening Strategies

CITE THIS PAPER

Yanan Wang, Research on Strengthening Strategies for Research-Based Auditing to Support Rural Revitalization. Accounting and Corporate Management (2025) Vol. 7: 14-19. DOI: http://dx.doi.org/10.23977/acccm.2025.070203.

REFERENCES

[1] Cheng, B., Wang, N. and Yin, J.M. (2025) Research-Based Auditing Facilitates the Enhancement of New Quality Productivity: Logic and Pathways. Finance and Accounting Monthly, 46(6), 78-82.
[2] Zheng, X.X. and Song, X.Y. (2025) Research on Policy Tracking Audit Model for Urban Affordable Housing Projects from the Perspective of Research-Based Auditing. Communication of Finance and Accounting, (3), 115-123+135.
[3] Sun, J., Song, Y.L. and Li, X.L. (2025) The Logical Framework of Research-Based Auditing Assisting Financial Regulation under the Background of Building a Financial Power. Communication of Finance and Accounting, (3), 124-129.
[4] Chen, H.W., Cao, Q., He, D.H., et al. (2025) Persisting in Conducting Research-Based Auditing: Methodology of Socialist Auditing with Chinese Characteristics. Finance and Accounting Monthly, 46(1), 3-8.
[5] Hou, X.H. and Xie, C.H.(2024) Exploring the Pathways of Research-Based Auditing Assisting Rural Construction Actions. Finance and Accounting, (18), 47-51.
[6] Shi, S.P., Wu, W.Q., He, M.Y., et al.(2024) Application and Practice of Research-Based Auditing in Highway Construction Projects: A Case Study of Cost Control Auditing in Project G. Accounting Friends, (11), 41-46.
[7] Dang, J.Y.(2023) Research on the Logic and Pathways of Research-Based Auditing Facilitating Rural Revitalization. Accounting Friends, (20), 20-26. 

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