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

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.