乡村振兴背景下加强农村财务审计监督有效性路径研究

Strengthen the Financial Management,Auditing and Supervision Against the Background of the Strategy of Rural Vitalization

农业是国民经济的基础,农村经济是我国现代化经济体系的重要组成部分。[1]农村经济能否健康有序的发展,关系到乡村振兴战略的大局。最近,国家财政部和农业农村部联合印发《农村集体经济组织财务制度》,就进一步规范农村集体经济组织财务行为,巩固农村集体产权制度改革成果,保障农村集体经济组织及其成员的合法权益,促进农村集体经济发展作出了明确规定。[2]因此,加强农村财务管理和监督,强化审计监督,提高农村财务审计工作质量是当前农村工作的重要任务。基于此,本文将针对我国乡村振兴战略背景下农村财务审计的现状及问题进行分析研究,探讨乡村振兴战略背景下农村财务审计监督的有效实施路径,进一步规范农村财务审计,提升审计监督实效。

Since agricultural is the foundation of the national economy,the rural economy can be deemed as an important part of the modern economic system in China,the vigorous development of which can hold the key to the strategy of rural vitalization.Recently,a document of Financial system of rural collective economic organization published by the Ministry of National Finance and Ministry of Agriculture and Rural Affair has clearly defined the financial behaviour,the reform of the rural collective property rights,the protection of their legitimate rights and the promotion of the economic development.Thereby,it is the top priority to strengthen the financial management,auditing and supervision in rural areas.This paper will analyze the current situation of rural financial audit and the existing problems,proposing some effective solutions,against the background of the strategy of rural vitalization.