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OACHSSCD

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.