Research on the Construction of a Collaborative Audit Governance System for Rural "Micro-Corruption"

DOI: https://doi.org/10.62517/jse.202511107

Author(s)

Zhonglian Luo*, Bingqing Chen, Shiyu Cao

Affiliation(s)

School of Finance and Economics, Jiangxi Normal University, Nanchang, Jiangxi, China *Corresponding Author.

Abstract

The "micro-corruption" in rural areas has become a bottleneck restricting rural revitalization and the modernization of rural governance. How to effectively address this issue warrants in-depth research. Based on a review of domestic and international literature, this study analyzes the motivations and logical framework for constructing a collaborative audit governance system for rural "micro-corruption." From the perspectives of system theory and synergy theory, it proposes a theoretical model of a collaborative audit governance system for rural "micro-corruption," led by government auditing and closely coordinated with disciplinary inspection, supervision, and village affairs oversight committees. Furthermore, the study explores the operational mechanisms and pathways of this system, aiming to provide a scientific mechanism and pathway reference for addressing rural "micro-corruption" in China. Ultimately, this research seeks to support the implementation of the rural revitalization strategy and advance the modernization of rural governance.

Keywords

Rural "Micro-Corruption"; Collaborative Audit Governance System; Theoretical Model; Operational Mechanism

References

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