农村集体经济组织财务审计必要性与审计要点

The Necessity and Key Points of Financial Audit of Rural Collective Economic Organizations

2016年笔者在农村经济组织换届中参与了大量的村级财务审计工作,在审计中发现农村经济组织的会计核算和财务管理存在许多不规范的地方,并且内控制度薄弱或缺乏健全的内控制度和执行力,加强农村财务收支审计成为必然的要求。由于上述内控制度的缺失或不执行,给农村集体经济组织财务审计工作带来了许多困难。

In 2016, the author participated in a number of village level financial audit work in the general rural economic organization. There are many irregularities in the accounting and financial management of the rural economic organizations in the audit, and the internal control system is weak and lack of sound internal control system and executive power, therefore, it is necessary to strengthen the audit of rural financial revenue and expenditure. Because of the lack of the above internal control system or not implemented, it brings many difficulties to the financial audit work of rural collective economic organizations.