社会主义新农村建设中的审计制度安排

On Auditing System in Constructing the New Socialistic Rural Areas

文章从法规体系、组织建设、工作范围几个方面对我国农村审计制度安排的现状进行了介绍,重点分析了存在的主要问题,包括农村审计法律地位的缺失、地区间发展不平衡、审计落实难等,并提出要加强重视、加快立法、加大处罚力度。

This paper holds that auditing is an important system arrangement in the construction of new socialistic rural area. Through introduction of the auditing legislation systems, auditing arrangement and auditing content, the article focuses on analyzing the key auditing issues, including the deficiency of legal status, unbalanced development among different regions and implementing difficulties. In the end, proposals are given to build auditing system in rural area.