Multidimensional Attribution and Governance Optimization Path of State Audit to Promote Rural Revitalization in the Information Age

Author:

Huang Rong1,Tan Binrui2,Xie Qinghua3,Han Bing3

Affiliation:

1. School of Accountancy , Jiangxi University of Finance and Economics , Nanchang , Jiangxi , , China .

2. School of Accounting , Chongqing University of Technology , Chongqing , , China .

3. School of Accounting , Zhanjiang University of Science and Technology , Zhanjiang , Guangdong , , China .

Abstract

Abstract With the in-depth implementation of the rural revitalization strategy, it is of great significance to study the supervision and governance mechanism of national audit in the implementation of the rural revitalization strategy. As the main components with smaller contribution rates will be discarded when evaluating and analyzing the influencing factors of rural revitalization, it may affect the analytical judgment of the actual problem. Therefore, based on stepwise regression, this paper adopts ridge regression to correct multicollinearity, with the help of the ridge trace diagram to judge the correlation between independent variables intuitively and quickly, and through the ridge calculation as much as possible to retain the independent variables that have a greater impact on rural revitalization. The principal component-ridge regression model is proposed because it takes into account the advantages and disadvantages of various regression methods. To solve the problem of unstable regression coefficients caused by multiple covariances, to analyze the important influencing factors of state auditing on rural revitalization according to the regression coefficients, and to establish the governance optimization path of state auditing to promote rural revitalization. According to the regression results, the government audit variable has a significance level of 1%. The comprehensive governance function of government audit has a regression coefficient of -0.038 that shows significant and negative results at a 1% confidence level. The performance scores of rural sustainability as well as financial dimensions are in the range of 0.8 to 1, which is a good level.

Publisher

Walter de Gruyter GmbH

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