Research On The Optimization Of Rural Collective Economic Audit In A Area Of Jining City

Focusing on rural revitalization and striving to build a model for Qilu,Shandong shoulders the ardent expectations and entrustment of the General Secretary.Developing the rural collective economy vigorously is the key to realizing rural revitalization.The sustainable development of the collective economy requires the good operation of the rural collective economic audit as a guarantee.However,at present,the problem of violations of laws and regulations at the grassroots level of the rural collective economy is still high in the audit work.Strengthening the effectiveness of rural auditing and standardizing,scientific and professional management of the rural collective economy are arduous tasks faced in taking the road of rural revitalization and promoting the goal of achieving common prosperity for the people.At the same time,Shandong Province’s regulation on the formulation of rural collective economic audit dates back to 1995,from the perspective of time span,the relevant policies and regulations are relatively lagging behind,and the development of audit work in Shandong Province varies greatly,and the overall research on audit optimization strategies is relatively weak.Based on the above background,this paper takes the study of relevant literature at home and abroad,clarifies the theory of entrusted agency,internal control theory,centralization and decentralization theory,and stakeholder theory as the theoretical basis,and comprehensively explores the current situation of the rural collective economy in Area A,including the audit situation,and introduces the implementation effect of the audit around the scope of the audit,the content and focus of the audit,the methods and measures of the audit,the timing of the audit implementation process,the audit implementation process,and the main problems found by the audit.Combined with audit policies and audit data,scientifically design questionnaires,using the analytic hierarchy method and TOPSIS comprehensive evaluation method,the audit evaluation system was constructed.A judgment matrix was formed,and the evaluation results were obtained,and the existing problems were analyzed from the aspects of narrow audit scope,irregular audit information,backward audit methods,still loopholes in the audit work process,and the implementation level of audit results to be improved,and analyzed the lack of high-level and high-standard auditing standards and basis,the low professional level of auditors,the imperfect third-party audit mechanism,the imperfect village-level internal control system,and the low quality of village and town financial personnel and lack of effective audit oversight accountability mechanisms.Based on the three optimization principles of improving audit independence,combining government leadership and market participation,and weighing costs and benefits,countermeasures and suggestions are put forward from the aspects of refining audit implementation rules,strengthening the supervision of third-party audit quality,improving the audit announcement mechanism,establishing and improving the supervision and accountability mechanism,and building an audit resource guarantee mechanism.The research conclusion provides a decision-making reference for Area A to improve the level and quality of rural collective economic audit,and has certain reference significance for standardizing the content and scope of rural collective economic audit,improving the audit supervision system,deepening the reform of rural collective property rights system,enhancing rural development stamina,and helping to realize the rural revitalization strategy.