Analysis And Research On The Problems And Countermeasures Of Rural Collective Economic Audit

In his report to the 19 th National Congress of the Communist Party of China,General Secretary Xi Jinping called for vigorously implementing the rural revitalization strategy.Issues concerning agriculture,rural areas and farmers are fundamental to China’s economy and people’s well-being,and we must always make solving these issues a top priority in the Party’s work.During a collective study of the Political Bureau of the CPC Central Committee on September 21,2018,General Secretary Xi Jinping stressed the need to properly set the political direction of the rural revitalization strategy,persist in the nature of collective ownership of rural land,develop a new type of collective economy,and take the road to common prosperity.Consolidating and developing and strengthening village-level collective economy is an important part of promoting rural economic and social development,realizing common prosperity of farmers and accelerating modernization of agriculture and rural areas.However,because of the late start of rural collective economic audit,the relatively weaken of the legal consciousness of the masses,in addition to the strong particularity of rural collective economic organizations,so the study of rural collective economic organizations is still relatively weak.In order to effectively promote the further development of China’s rural collective economic organizations,it is necessary to strengthen the audit supervision of rural collective economic organizations.Therefore,strengthening the audit of this specific economic organization is of great significance for the comprehensive implementation of the rural revitalization strategy.This thesis mainly selected S town as an example,analyzed the existing problems of the village collective economic audit,explored the causes of the problems,and put forward countermeasures to improve and perfect the rural collective economic audit.This paper used the literature research,field survey method,questionnaire survey method,selecting the S town for the rural collective economic auditing,on the basics of clear the connotation of the rural collective economic auditing,the implementation of the rural collective economic auditing and related theory on the basis of the concept of field survey on the spot research of the basic situation of S town collective economy,and its general situation of the collective economic audit villages to find out the existing problems,to analyze the deep causes of these problems,and then to put forward countermeasures and suggestions to improve the rural collective economic audit from the audit mode,audit ability,audit results information announcement,audit content,and draw the following conclusions: Firstly,it is necessary to change the audit mode and construct the "trinity" audit mode of national audit,social audit and internal audit.In addition,it is necessary to strengthen the connection with the upper and lower levels of audit departments,strengthen the horizontal supervision force with multiple departments,and make the supervision of rural collective economic audit cover all aspects.Secondly,it is the need to improve the ability of the auditor,by means of the perfect candidate mechanism,and broaden channels,select the high knowledge of professional talent,then the regular vocational training to the existing personnel,strengthen the vocational education and continuing education,make its can often learn often new update knowledge to adapt to the times development,finally improve the reward mechanism,increase the intensity of performance appraisal,so as to encourage them to improve their professional level;Thirdly,it is need to increase the intensity of information audit results announcement,promote and improve the audit results announcement of information system,increase the audit announcement to disclose matters,and democratic financial management,financial disclosure system,effectively promote transparency of the township government work,publicizing the audit results to the general villagers,can effectively reduce the information asymmetry between the government and the public,It is an effective measure to protect the interests of the state,the collective and the individual,improve the relationship between the cadres and the masses at the grass-roots level and win the support and trust of the villagers.Fourth,deepen the audit content,expand the audit methods,carry out policy implementation follow-up audit,pay attention to agriculture-related fund benefit audit,build a unified digital audit platform,promote the improvement of rural governance policies and measures to benefit farmers,and finally achieve the goal of full coverage of village-level audit.The innovation of this paper lies in taking a village in Jiangxi Province as an example,conducting field research on the current situation of rural collective economy,closely combining with the actual auditing of rural collective economy,and comprehensively studying the problems existing in the auditing of rural collective economy,which has a strong practical guiding significance.