产权残缺、村居经济内部治理失败和外部审计:理论框架和例证分析

Property Defects,Village Internal Governance Fail,and External Audit:Theoretical Framework and Case Analysis

在诸多的"三农"问题中村居治理是基础性问题,但由于土地产权残缺和复杂的村居社会环境,村居经济内部治理可能失败,从而需要外部治理来配合。外部治理包括制衡机制和监督机制,村居财务代理制和村居会计委派制是制衡机制,外部审计是基础性的外部监督机制。村居经济外部审计主体包括政府审计和民间审计;其客体包括村居组织、村居财务代理机构和村居领导干部。村居经济外部审计主题包括财务信息、非财务信息、行为和制度,其业务类型包括财务审计、合规审计、绩效审计、内部控制审计和综合性经济责任审计。为了健全村居经济治理体系,需要建立乡镇政府审计机关来实施村居审计,并从法律层面予以认可。

Village governance is fundamental among ＂Three Rural Issues＂ （agriculture,rural areas and farmers） in China. How- ever,becanse of the property defects and complicated social environment, internal governance of the village economy may fail. Therefore, it is of necessity to cooperate with the help of external governance. External governance includes the cheeks and balances mechanism and supervision mechanism, financial agency system for village and the accountant accreditation system are cheeks and balances mechanism, and external audit is a basic external supervision mechanism, each external mechanism has its advantages and disadvantages, therefore, they need to cooperate with each other, but anyway, cheeks and balances is fundamental. The entity of audit village include government audit and nongovernmental audit, and government audit cost is lower, its effect is better. The objects of village audit include village and its financial agency. The audit subject for village audit include financial information and non - financial information, behavior and institutions, the kind of engagement for village audit include financial audit, compliance audit, performance audit, internal control audit and comprehensive econo：nie responsibility audit. In order to improve the village economic governance system, it is of necessity to build town - level government audit to carry out village audit, which should be authorized from the perspective of legislation.