Rural Vitalization Policy Tracking Audit Research Under The Background Of Big Data

In 2018,China issued the guidelines and a strategic plan for rural vitalization,which marked a landmark plan for agriculture,rural areas and farmers.Auditing institutions at all levels have carried out auditing oversight on the rural revitalization policies.Since 2020,the National Audit Office has organized follow-up auditing on the policies.It is difficult to achieve full coverage of the audit and the performance evaluation is not deep and opaque when implementing the rural vitalization policy follow-up audit according to the traditional audit mode.At present,there are many researches on rural vitalization policy tracking audit and big data audit at home and abroad,but the application of big data audit technology in rural vitalization policy tracking audit is scarce.Combined with the actual audit work in recent years,this paper analyzes the advantages brought by the introduction of big data audit technology in the follow-up audit of rural revitalization policy,and introduces the audit ideas,data collection and analysis methods of big data technology audit with a complete rural revitalization audit case in S province.Since the data types processed by big data audit are divided into structured data and vector data,In this paper,two scenarios of "all-in-one card" for financial subsidies for the people and high-standard farmland construction are selected for specific analysis,and practical suggestions are put forward for improving and promoting the application of big data auditing technology in the tracking audit of rural revitalization policies.This paper is divided into six parts.The first part mainly describes the research background,significance,research methods and literature review.The second part mainly describes the definition of concepts such as rural revitalization,the theory of public fiduciary economic responsibility,the theory of national audit "immune system" and other relevant theoretical basis.The third part expounds the current situation and existing problems of rural vitalization policy tracking audit under the background of big data and leads to the motivation of applying big data technology in rural vitalization policy tracking audit.The fourth part introduces the implementation path of rural vitalization audit under the background of big data,specific methods of data collection,processing,conversion and application and audit ideas.The fifth part is a case study,which makes a comprehensive analysis of the rural vitalization policy tracking audit case of S province,and introduces in detail the project objectives,schemes,operational steps and results of big data audit,as well as the deficiencies of big data audit in the rural vitalization policy tracking audit.The sixth part concludes the conclusions and suggestions of the follow-up audit of rural vitalization policies under the background of big data.