面向新农村经济建设的村级组织负责人经济责任审计模式的研究

发布时间：2018-07-03 02:57

本文选题：村级组织负责人 + 经济责任　；参考：《商业研究》2009年01期

【摘要】：长期以来,农村经济几乎是各种经济监督的盲区,对村级组织负责人经济责任开展的审计工作刚刚起步,当前村级组织负责人经济责任审计的基本运行模式存在一定的弊端,不适应我国现阶段村级组织机构状况及农村经济管理体制,影响了村级组织负责人经济责任审计的预期效果。成立村级组织负责人经济责任审计工作领导小组、设立乡镇审计服务所或者农村审计分局等专门的审计机构和构建市(县)与镇(区)的村级组织负责人经济责任审计网络等审计模式将有利于充分发挥村级组织负责人经济责任审计的作用,为新农村经济建设服务。
[Abstract]:For a long time, the rural economy is almost the blind spot of all kinds of economic supervision, the audit work of the economic responsibility of the village organization leader has just started, and the basic operating mode of the economic responsibility audit of the village organization leader has some drawbacks. It does not adapt to the present situation of the village organization and the rural economic management system, which affects the expected effect of the audit of the economic responsibility of the head of the village organization. To set up a leading group for responsible persons in charge of economic responsibility audit of village organizations, The establishment of special audit institutions such as township audit service offices or rural audit sub-bureaus and the construction of audit models such as the economic responsibility audit network of village organizations in cities (counties) and towns (districts) will be conducive to giving full play to village organizations. The role of the responsible person in the audit of economic responsibility, For the new rural economic construction services.
【作者单位】：哈尔滨工程大学经济管理学院;
【分类号】：F327;F239.47

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