Policy Evaluation and Pathway Optimization for High-Quality Development of National Auditing: A Study Based on Grounded Theory and the PMC Model

National auditing serves as a critical safeguard for the health of China’s economic operations and is an essential mechanism for promoting good governance. Audit policies play a pivotal role in guiding and advancing auditing activities. This study, based on grounded theory and social network analysis, utilizes NVivo 12 Plus and ROSTCM6 software to mine and analyze policy documents from recent years aimed at fostering high-quality national auditing. On this basis, an evaluation index system is constructed using the PMC (Policy Modeling Consistency) index model. The PMC indices for 14 policy samples from 2014 to 2023 are calculated, and a PMC surface plot is generated. The results of the policy evaluation (11 rated as good, 3 as acceptable) indicate that there is still room for optimization in policies concerning the high-quality development of national auditing. Further analysis reveals that while these policies perform well in areas such as policy evaluation and support measures, there are shortcomings in aspects like policy focus, policy domains, and perspectives. Finally, the study proposes recommendations for policy optimization, offering both theoretical and practical insights to support the high-quality development of national auditing and contribute to new roles for national auditing in the process of Chinese-style modernization.