| Since the formation of rural collective economy in the 1950 s,the corresponding audit system of rural collective economy has not been accurately positioned.There are still debates on the subject status,operation guarantee and other issues of the audit mode of rural collective economy in academic circles.In practice,there are different practices in different places,and there are generally problems of low independence,low authority and low satisfaction.With the promotion of the strategy of Rural Revitalization and the reform of the rural collective property rights system,the rural collective economy in Shandong Province is developing rapidly,the surplus wealth of the rural collective economic organizations is accumulating continuously,and the stakeholders put forward different requirements for the operation and management of the rural collective economy.In order to coordinate different interest demands,it is urgent to optimize the audit mode of rural collective economy.Based on the questionnaire survey,this paper uses normative and empirical research methods to analyze the current situation of rural collective economic audit mode and the influencing factors of satisfaction in Shandong Province,and puts forward the full coverage comprehensive audit mode.In order to fully understand the problems existing in the current audit mode of rural collective economy,this paper conducts a questionnaire survey on the current situation of the audit mode of rural collective economy in Shandong Province,and makes a comparative analysis of the current coexisting audit mode of rural economic operation and management departments,the audit mode of Township government’s independent audit institutions,the audit mode of accounting firms and the audit mode of national audit institutions It describes and analyzes the content,method,process,result processing,external legal environment and internal control system of rural collective economic organization in Shandong Province.In order to accurately grasp the influencing factors of the satisfaction degree of rural collective economic audit mode in Shandong Province,this paper first makes descriptive statistics on the 15 selected variables,then empirically studies the influencing factors of the satisfaction degree of rural collective economic audit mode with 410 questionnaires as the data source and the ordered multi classification logistic regression model as the tool,and finally applies the clustering analysis method to the significant influencing factors Cluster and analyze.53.66% of the respondents are not satisfied with the audit mode of rural collective economy,and the satisfaction of the audit mode of rural collective economy in Shandong Province has more room to improve.Regression results show that identity characteristics,agecharacteristics,limited extent of audit scope,risk level of internal control system are all negatively related to the satisfaction of rural collective economic audit mode in Shandong Province,while educational background characteristics,independence of audit subject,rationality of audit plan,transparency of audit results,hierarchy of audit basis and correlation of audit basis are all negatively related to the agriculture in Shandong Province The satisfaction of village collective economic audit mode is positively correlated.Cluster analysis results show that 10 significant factors can be divided into two categories,the second and the third are of great reference value to the innovation of rural collective economic audit mode.Based on the analysis of current situation and empirical research results,this paper designs a comprehensive audit mode with full coverage,analyzes and proves the feasibility and guarantee mechanism.Among them,the joint meeting office of rural collective economic audit in Shandong Province,as the highest leading organ,has improved its authority and unity;the rural collective economic audit institution,as an independent and specialized audit organ,has improved its audit independence;it can entrust accounting firms to assist in the audit work and improve its professionalism. |
