This paper selects provincial panel data from 2013 to 2019 to study the impact of national audit on the income of rural residents in poverty-stricken areas, the results indicate that: (1) National audit can significantly increase the per capita disposable income of residents in poverty stricken areas. (2) Urge the continuous investment of financial funds, improve the standardization and performance level of financial fund management are important mechanisms for national auditing to increase the income of rural residents in poverty-stricken areas. (3) In regions with negative performance oriented culture or high levels of information technology, the effect of national audit on improving the income of rural residents in poor areas is more significant. The research conclusion can provide useful reference for the national audit to focus on the true and legitimate benefits of rural revitalization special funds, consolidate and expand the achievements of poverty alleviation and effectively connect with rural revitalization.