Abstract:Standardizing the mechanism of wealth accumulation is a new requirement put forward by the 20th Congress of the Communist Party of China to refine and extend the policy of common prosperity, which is of great significance to the improvement of the socialist distribution system. However, in the process of realizing high-quality economic development in China, standardizing the wealth accumulation mechanism is faced with multiple dilemmas of imperfect forms of wealth realization, accumulation channels and distribution process, and traditional auditing, as an important force of national economic supervision, cannot play an effective role in this. In contrast, research-based audit can conform to the theoretical logic of standardizing the wealth accumulation mechanism from two dimensions: adhering to integrity and innovation and maintaining fairness and justice, and meet the practical needs of standardizing the wealth accumulation mechanism from three dimensions: perfecting the realization form, accumulation channels and distribution process of wealth. At the same time, research-based audit will give full play to its overall, systematic and prominent characteristics to standardize the mechanism from the aspects of the purpose, speed and means of wealth accumulation, so as to provide reference for perfecting the distribution system and finally achieving common prosperity.