村级集体经济的审计问题探讨

村级集体经济审计关系是一种新型的审计关系，在机构设置上增强了执政党领导的成分，在权力配置上使得执政党权力的权威性强化，其扩展和强化了政府审计监督的职能作用，提升了政府审计的社会影响力，增加了政府审计的组织价值。强化村级集体经济审计监督，规范村级财务管理行为，有利于维护村级集体经济组织及其成员的合法权益，加强农村基层党风廉政建设，促进农村社会和谐稳定。本文从村级集体经济审计的含义入手，对其基础理论作了简要介绍，并在此基础上分几个部分重点对等相关内容作了较为深入的探讨。
关键词：经济责任审计；经济监督；审计成果利用；绩效审计

The Research about The Audit Problems of  Village-collective Economy

Abstract：The audit relationship of village-collective economy is a new type of audit relationship that not only strengthen the component part of the ruling party on the institutions setting but also strengthen the authority of the ruling party on the power configuration.What’s more,it expands and improves the government’s function of auditing and supervision,promotes the government auditing’s social influence and increases the organization value of the government auditing.What makes for maintaining village-collective economic organization’s and villagers’ legal rights and interests,enhancing the incorrupt government’s construction of the grass-roots’ working style of the party and promoting the rural social harmony and stability is that strengthen the village-collective economy’s auditing supervision and regulate the financial management activities.This article is briefly introduced the village-collective economy’s basic theory from the meaning of the village-collective auditing.And making a depth research about the related content on the basis of a few key points.
Key words：Economic responsibility auditing;economic supervision;the use of auditing results;performance auditing
 

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