Research On Rural Financial Audit In Y District Of Jining City

In October 2017,General Secretary Xi Jinping first proposed the rural revitalization strategy at the 19 th National Congress of the Communist Party of China,and since then has issued a series of instructions and instructions on the rural revitalization strategy.At the end of 2020,the rural revitalization strategy made significant progress,and the institutional framework and policy system have basically taken shape.With the continuous advancement of the rural revitalization strategy,the scale of rural collective economic organizations continues to expand,and the village collective capital assets continue to increase,but due to chaotic financial management,lack of supervision and other reasons,rural capital asset management problems and negative impacts,restricting the development of village collectives,in order to make the healthy development of rural collective economic organizations,it is necessary to give play to the power of auditing,and use auditing to supervise and standardize rural finance.At present,there is little research on rural financial auditing in China,and although some scholars have carried out some research based on the background of rural revitalization in recent years,the overall research is still insufficient.Based on the current situation of rural financial auditing in China,combined with the unique form of rural collective organizations in China,it is very necessary to explore the perfect countermeasures of rural financial auditing under the new situation.Therefore,this paper is devoted to the research of rural financial auditing,hoping that the research can provide reference for grassroots financial auditing.Firstly,this paper investigates the current development of financial audit in rural areas,The elements of rural financial audit are summarized,and the existing models of rural financial audit in China are sorted out.Secondly,this paper carries out research under the support of principal-agent theory,immune system theory and audit independence theory,taking Y area as an example,and comprehensively understands the problems in rural financial audit in Y area through visits,interviews and questionnaires.After discovering the problem,we delved into the root causes behind it.Finally,this paper puts forward targeted opinions and suggestions for better rural financial auditing in the new era,first,innovate the audit model,integrate the audit resources of internal,national and social parties;Optimize the external environment for auditing,and further clarify the legal status of rural collective economic auditing;Standardize audit procedures and improve audit supporting systems: expand audit types and deepen audit content.Secondly,it is necessary to improve auditing capabilities,improve salaries,and attract a group of talents;Increase education and training and cultivate a group of talents;Strengthen funding guarantees and retain a group of talents;Improve team building and build a professional team.The third is to improve the effect of audit supervision,improve the audit information disclosure system,strengthen the construction of audit informatization,and promote the transformation of audit results.Fourth,we should attach importance to the special audit of rural revitalization,reasonably determine the orientation of rural revitalization audit,do a comprehensive audit of the use of funds,and build a rural revitalization audit accountability system.In this way,it provides suggestions and references for optimizing rural financial audit work in China.