面向新农村经济建设的村级组织负责人经济责任审计模式的研究

Economic Accountability Audit System of the Management at Village Level

长期以来,农村经济几乎是各种经济监督的盲区,对村级组织负责人经济责任开展的审计工作刚刚起步,当前村级组织负责人经济责任审计的基本运行模式存在一定的弊端,不适应我国现阶段村级组织机构状况及农村经济管理体制,影响了村级组织负责人经济责任审计的预期效果。成立村级组织负责人经济责任审计工作领导小组、设立乡镇审计服务所或者农村审计分局等专门的审计机构和构建市(县)与镇(区)的村级组织负责人经济责任审计网络等审计模式将有利于充分发挥村级组织负责人经济责任审计的作用,为新农村经济建设服务。

For a long time, the rural economy has been almost the blind spot of all kinds of economic supervision. The economic duty audit of the village organization management has just started, in which there exist many deficiencies undermining the organizations and institutions in rural economic management system, affecting the expected results of the economic duty audit concerned. The paper presents the suggestions of well serving the new rural economic construction, e. g. funding the leading audit group, setting up village audit council or special audit administrative sectors, building municipal （county） and township （ district ） audit network strengthening the economic accountability audition of the management at village level, etc.