乡村振兴视域下审计人才队伍建设的现实困境与实践路径

中图分类号：F239.61 文献标识码：A DOI:10.13411/j.cnki.sxsx.2026.01.019

Realistic Dilemmas and Optimization Paths of Rural Audit Talent Team Construction from the Perspective of Rural Revitalization

LI Yongsheng， ZHANG Lijun(SchoolofMarxism，Xi’anJiaotongUniversity，Xi’an71oo49，China）

Abstract：Talentsserveastheendogenousdrivingforceforruralvitalization.Particularlyinfieldslikeauditsupervision,thesort ageof profesioalalentshasbecoeoeofteoeolenckstigtemodeatioofgueanduralasaderalizationofcommonprosperityStartingfromthreedimensions—supervisingagriculture-relatedfunds，controllngpolicyimplemtation， andoptimizingtheauditmechanism—thispaperanalyzesthemechanismbywhichtheconstructionofaruralaudittalentteamempowers ruralvitalizatioiingtorovidetoreicalsupportndpracticalathsforingschta.urrntlyevelopntfe ralauditworkfoeisofroedipratialdiltisudgaisuettotalmbrofdittalentsouplediabal ancedsupplynductur,ipeftgarateehasmsdostrainddvelopntioents，sellasfrateds temsandinstilfotsdspaaedfsisctss aprecisetalentintroductioandcultivationsstetoddrssupplysidechallengs，improvingtalentguarantee mehanisstoiize thedevelpmentenvionent，andadvacingistutioalrefosthaneteectiveessofolicyimplementatio.Byuldinga full-chainsystemforrural audittalent development，wecan injectsustained impetusintotheall-roundrural vitalization.

Keywords:rural revitalization;audit talents;realisticdilemmas;practical paths

一、引言

乡村振兴，人才是关键。（剩余7673字）