Research On The Audit Of The Farmers Capital Mutual Cooperatives In Poor Village Of WS County

Now,the coverage of China's rural finance organization is very low,especially in poverty village.Finance organization has no enthusiasm to funding farmer loans.The problem that farmers are difficult to get loans is increasingly prominent.Poverty villages of Wushan County are also facing the same problem.There is no formal finance organization.If farmers to formal finance organization loans,not only the procedures are very complicated,but also the loan amount is often cannot meet the need.Farmers' production development capability is relatively weak.All these reasons hindered the economic development in poverty village.The problem that farmers are difficult to get loans not only limited the farmer's production,but also hindered the economic development of poverty village.With the purpose of solving these problems,the development of poverty village capital mutual cooperatives is very important.The central file no.1 that published in 2006 clearly put forward “to guide farmers capital mutual cooperatives”.To ease the lack of money to develop poverty village,the central decide to pilot “poverty village capital mutual cooperatives” all over the county since2006.Due to the development of poverty village capital mutual cooperatives is just beginning to ramp up,it's hard to avoid appearing some problems in the process of its operation.For example,poverty village capital mutual cooperatives' management mechanism backward,poverty village capital mutual cooperatives' capital control is lax,poverty village capital mutual cooperatives' operation ability is weak.All these reasons hindered healthy development of economic in poverty village.In this paper,on the basis of reading a large amount of literature,first introduces the domestic and foreign research status of poverty village capital mutual cooperatives,and then illustrates the related theoretical basis of poverty village capital mutual cooperatives,later analyzes the practical operation of Wushan County poverty village capital mutual cooperatives.In the meantime,this paper analyses the audit findings of farmers capital mutual cooperatives to insight the existing problems in the Wushan County poor village farmerscapital mutual cooperatives.Finally,combined with the actual situation of Wushan County poverty village capital mutual cooperatives,this paper uses the auditing theory to put forward valid audit method and proposals for development of poverty village capital mutual cooperatives.