山东省农村集体经济审计模式调查研究

Investigation on the Current Situation of Rural Collective Economy Audit Mode in Shandong Province

本文对山东省农村集体经济审计模式现状进行问卷调查,比较分析了山东省当前并存的农村经济经营管理部门主管审计模式、乡镇政府单设审计机构审计模式、会计师事务所审计模式和国家审计机关主管审计模式,描述分析了山东省农村集体经济审计内容、方法、过程、结果处理、外部法律环境和农村集体经济组织内部控制制度。研究发现,农村经营管理部门主管审计模式和乡镇政府单设审计机构审计模式是应用最广泛的农村集体经济审计模式,山东省农村集体经济审计依据的层次性和相关性不高,审计程序还不规范。在此基础上构建了全覆盖综合审计模式,并提出了相应政策建议。

This paper makes a questionnaire survey on the current situation of the rural collective economy audit mode in Shandong Province,compares and analyzes the current coexisting rural economic operation and management department audit mode,township government independent audit agency audit mode,accounting firm audit mode and the state audit authority in charge of audit mode,describes and analyzes the content,method,and quality of rural collective economic audit in Shandong Province Process,result processing,external legal environment and internal control system of rural collective economic organizations.The results show that the audit mode in charge of rural management department and the audit mode of single audit institution set up by township government are the most widely used audit mode of rural collective economy. The level and relevance of audit basis of rural collective economy in Shandong Province is not high,and the audit procedures are not standardized. On this basis,it constructs the full coverage comprehensive audit mode,and puts forward the corresponding policy recommendations.