重庆理工大学学报2025，Vol.39Issue(10)：57-66,10.DOI:10.3969/j.issn.1674-8425(s).2025.05.006
乡村振兴背景下路长制审计框架与路径
Research on the audit framework and path under the background of rural revitalization with road chief system
摘要
Abstract
Under the background of rural revitalization,the road chief system audit,as a key mechanism to solve the problem of converting the governance efficiency of rural roads,has significant practical significance in its theoretical construction and practical innovation.This paper constructs a three-dimensional audit framework covering the formal dimension of the"road chief system"policy implementation audit,the factual dimension of the"road chief"economic responsibility audit,and the value dimension of the"road"fund special audit,to ensure the effective implementation of the road chief system policy,the fulfillment of duties by road chiefs,and the rational use of road funds.On this basis,it deeply explores the path of road chief system audit promoting rural revitalization,from the industrial revitalization level to promote policy implementation and optimize industrial layout and fund supervision,from the talent revitalization level to assist in the cultivation and flow of road chief talents,from the cultural revitalization level to ensure cultural inheritance and facility construction,from the ecological revitalization level to supervise ecological protection and resource utilization,and from the organizational revitalization level to strengthen organizational management and integrity building,providing a strong guarantee for rural revitalization,with the aim of achieving the effect of"promoting roads through audits and promoting revitalization through roads".关键词
乡村振兴/路长制/路长制审计Key words
rural revitalization/road chief system/audit of the road chief system分类
经济学引用本文复制引用
王海兵,孟晨阳,徐伟..乡村振兴背景下路长制审计框架与路径[J].重庆理工大学学报,2025,39(10):57-66,10.基金项目
国家社会科学基金项目"长江经济带环境规制建设对污染企业绿色发展的影响机制与推动路径研究"(21BJY123) （21BJY123）
重庆市教委人文社科重点研究基地项目"政府审计'两统筹'的实践困境及其长效治理机制研究"(22SKJD112) （22SKJD112）
重庆理工大学研究生创新项目"乡村振兴背景下路长制审计框架与路径研究"(gzlcx20253435) （gzlcx20253435）
