中北大学学报（社会科学版）2026，Vol.42Issue(3)：37-43,7.DOI:10.62756/xbsk.1673-1646.2026054
数智技术赋能新型农村集体经济审计监督:机理、风险与规制路径
Digital Intelligence Technology Empowers Audit Supervision of New Rural Collective Economy:Mechanism,Risk and Regulation Pathways
摘要
Abstract
Developing innovative rural collective economies serves as the essential pathway to achieve rural revitalization and promote shared prosperity,while robust audit supervision provides institutional safe-guards for their sustainable development.For decades,rural collective economy audits have been constrained by information asymmetry,facing practical challenges such as incomplete oversight,delayed monitoring,and insufficient analytical depth.The deep integration of digital and intelligent technologies offers potential solu-tions by expanding supervision scope,which provides a new approach to overcoming this dilemma.How-ever,while technology injects momentum,it also introduces new challenges including data source distortion,misapplication of technical tools,and insufficient professional competence.To effectively mitigate these risks,a systematic approach must be adopted:establishing blockchain-based trusted evidence systems at the data infrastructure level,developing interpretable,highly adaptable algorithms with strong resilience at the core technology level,and implementing integrated"technology-business-regulation"enhancement plans at the organizational capacity level.This framework will create a new paradigm for rural collective economy audit supervision suited to the digital era,ensuring technology genuinely serves modern rural governance.关键词
新型农村集体经济/数智技术/审计监督/基层治理/乡村振兴Key words
new rural collective economy/digital intelligence technology/audit supervision/grassroots governance/rural revitalization分类
管理科学引用本文复制引用
林敏建,刘玉山..数智技术赋能新型农村集体经济审计监督:机理、风险与规制路径[J].中北大学学报（社会科学版）,2026,42(3):37-43,7.基金项目
国家社会科学基金青年项目:基于数智化转型的青年意识形态安全监测预警机制研究(24CKS107) （24CKS107）
山东大学学生科研创新重点项目:面向数智化转型的Z世代意识形态风险监测与防范研究(2025ZD001) （2025ZD001）
