村级集体经济组织审计模式研究

发布时间：2018-03-15 16:52

本文选题：村级集体经济组织　切入点：审计模式　出处：《中国农业大学》2004年硕士论文　论文类型：学位论文

【摘要】： 审计是人类历史和社会经济发展到一定阶段的产物，早在3000多年的西周，我国国家审计就进入萌芽阶段，并经历了秦汉时代的形成期，唐宋时代的完善期，元明清时代的停滞期，民国时期的复苏期和上世纪80年代的重建和发展期。在各个历史时期，审计都对当时的政治、经济的发展起到积极作用。我国是农业大国，占人口的大多数的农民，要靠农业为生，生产和生活要依靠村级集体经济组织，特殊的国情和农业在国民经济中的特殊地位决定着国家必须重视农村经济的发展，必须加强对农村集体经济的审计监督。本文在对我国村级集体经济组织的发展历史进行简单回顾和评价后，对现行集体经济审计模式进行描述和评价，指出了现行模式在法律、性质、内容、规范、信息、结果等方面的不适应性和问题，，并进行了详细分析，为新模式的研究和创新提供了原则和目标。与其他制度一样，农村集体经济审计的发展也应当是分阶段的，审计模式也应当适应不同阶段政治、经济和社会发展变化。本文认为农村集体经济审计的起步阶段应当采用由农业主管部门主导的审计模式(即现行审计模式)，其成长阶段则应当由以国家审计主导的审计模式来推动(即近期改革目标)，其稳定发展阶段则应当采用集体经济组织内部审计为主委托社会审计为辅的模式(即远期改革目标)。审计制度创新是一个渐进的改革过程，涉及到权力和利益的调整和再分配，必然会受到习惯势力、传统观念和社会环境等诸多因素的制约。但是只要改革后的审计模式能够适应农村集体经济的特点和市场经济发展的要求，适应所处的政治社会环境的变化，就能够得以实施并取得成效，进而推动农村集体经济的发展。
[Abstract]:Auditing is the product of the development of human history and social economy to a certain stage. As early as more than 3000 years of the Western Zhou Dynasty, China's national audit entered the embryonic stage, and experienced the formation of the Qin and Han dynasties, the Tang and Song dynasties, the perfect period. The period of stagnation in Yuan, Ming and Qing dynasties, the period of resuscitation in the period of Republic of China and the period of reconstruction and development in -20s. In every historical period, audit played a positive role in the political and economic development of that time. The peasants, who constitute the majority of the population, depend on agriculture for their livelihood, and their production and livelihood depend on the collective economic organizations at the village level. The special national conditions and the special position of agriculture in the national economy determine that the state must attach importance to the development of the rural economy. We must strengthen the audit and supervision of the rural collective economy. After a brief review and evaluation of the development history of village collective economic organizations in China, this paper describes and evaluates the current collective economic audit model, and points out that the current model is in the fields of law, nature, content, standardization, information, etc. The results provide the principles and goals for the research and innovation of the new model. Like other systems, the development of rural collective economic audit should be phased, and the audit model should be adapted to different stages of politics. This paper holds that the rural collective economic audit should adopt the audit mode led by the agricultural department in its initial stage (that is, the current audit model), and its growth stage should be led by the state audit. It is suggested that the internal audit of collective economic organizations should be supplemented by entrusted social audit (that is, long-term reform objectives should be adopted. The innovation of audit system is a gradual process of reform, involving the adjustment and redistribution of power and interests, and will inevitably be subject to the influence of custom. However, as long as the reformed audit model can adapt to the characteristics of the rural collective economy and the requirements of the development of the market economy, and adapt to the changes in the political and social environment, Can be implemented and achieved results, and then promote the development of rural collective economy.
【学位授予单位】：中国农业大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.6

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