对农村村级集体经济组织审计模式的探讨

Inquiry into Auditing Model of Rural Village-level Collective Economic Organizations

文章主要对我国村级集体经济组织的发展历史进行简单的回顾和评价,对现行集体经济审计模式进行深入研究,指出了现行模式在法律化,规范化等方面存在的问题,并对新模式的研究和创新提出了可行性建议。

This paper mainly reviews and appraises the history of development of our rural village-level collective economic organizations and makes a thorough study on current auditing model of collective economy. It points out the existing problems of present model in the following aspects——legislation, character, content, standard information and result and so on. then the paper puts forward feasible suggestions on the new model innovation and research.