China S Rural Collective Economic Auditing Under The Perspective Of "The Immune System"

With the deepening of China's reform and opening up, the rapid development of the rural economy, improve the management of rural collective assets, and regulate the use of agricultural funds, strengthen the leadership cadres of clean government has become an important goal of our audit work in rural areas. Currently, the rural audit as a grassroots force of rural collective assets supervision, to promote rural economic development plays a major role. However, due to stand trial mode rural tradition can't play the role of audit and supervision, resulting in our current audit independence and authority of rural areas are not apparent, and the more rural areas do not build on the audit requirements, methods,assessment methods and other aspects of the rules and regulations also failed to discipline inspection and supervision departments and the formation of joint audit, audit of punishment is weak, making auditing and supervision ineffective. Therefore, an urgent need to enhance the effectiveness of rural areas audits supervision.Through access to relevant documents, from the audit "immune system" function theory to start, expounded rural audit under the Perspective of audit "immune system"; According to the basic theory of audit "immune system", Select innovative audit model--W rural district audit center as a Studies Examples in China's rural audit institutions, analyze how to improve the effectiveness of supervision in the rural audit, audit mode is recommended attributable to government audit areas. Analysis the application of audit "immune system" theory in China's rural Audit, explore the recommendations of rural audit was placed under directly government audit, further improve the rural audit "immune system" function, improve the supervision effectiveness of rural audit, to enhance the influence of China's rural audit and improve audit efficiency.