农村三资审计初探

Recearch on the Auditing of Rural collective Funded

农村集体经济作为社会主义新农村建设的重要基础，是社会主义经济的重要组成部分。近年来农村集体经济发展迅速，对农村集体资金、资产、资源的管理和监督却明显滞后。审计作为一种有力的监督手段，运用于农村集体三资的监管，能够从源头上遏制农村集体资金管理混乱、集体资产流失、集体资源滥用等现象，推进农村基层干部党风廉政建设和社会主义新农村的建设。

Rural collective economy, as an important foundation for the construction of new socialist countryside, is an important part of the socialist economy. In recent years, the rapid development of rural collective economy, the rural collective capital, assets, resources management and supervision has lagged behind. Audit as a powerful means of supervision, apphed to the supervision of rural collective three-funded, from the source to curb the chaos of rural collective capital management, the loss of collective assets, the abuse of collective resources and other phenomena, promote rural grassroots cadres and clean government and socialism Construction of new countryside.