The Research On Audit Model Of Rural Collective Economic Organizations In New Construction In Rural Areas

The issues of agriculture, countryside and peasants have been playing a significant role in the political and economic life in our country. The Fifth Plenary Session of the 16th of the CPC has definitely put forward the major historic task on the building of new socialist rural areas. A lot of new problems in rural economy arise in the process of building new socialist rural areas. However, because of the short history of rural collective economic auditing, lag of legal system construction, and the particularity of the rural collective economic organization, correlation study is still weak. Therefore, to study how to strengthen the audit supervision of the rural collective economic organization is theoretically and practically significant to the promotion of the development of the rural collective economic organization.Firstly, this article defines the concept of collective economic organization and other relevant concepts. It also carries on an earnest summary of the development process of rural collective economic organization auditing. Next, combined with the reality in Henan rural areas, and based on detailed analysis and summary of current rural collective economic audit forms, this article reduces the audit forms to three general audit patterns, that is,"the internal audit, the state auditing organ accrediting the audit, the social audit", and two typical audit patterns, that is,"audit by the rural collective economic auditing station, entrusting the CPA to audit". Through a thorough analysis and comparison of the above patterns, this article intends to find out the existing problems and their limitations, and to analyze the deep-level reasons that have caused those problems. Profiting from relevant successful experience in South Korea, through a thorough analysis of and its comparison with rural audit's main body, its functions, key points, range, treatment types, existing foundations and so on in our country, based on a research and analysis of the foundation of rural collective economic auditing and supervision--- making village affairs more transparent, and the foundation of the entrusting subject--- village affairs surveillance committee, this article proposes the principles and ideas on how to construct the auditing organization structure of rural collective economy, setting up a dual leadership audit pattern of rural collective economy from the aspects of realistic background, leadership mechanism, organizational structure, operational mechanism, behavior pattern, guarantee mechanism and so on, forecasting the future development trend of rural collective economic organization audit--- internal audit will act as the leading pattern, and entrusting exterior social audit as an essential supplement.