湖南省农村社区集体经济组织审计改革研究

发布时间：2019-06-22 12:00

【摘要】：中国农村改革开放深入推进，农村社区集体经济组织得到长足发展，农村社会剩余财富迅速增加，农村利益格局随之深刻调整。农村社区利益链错综复杂，，相关利益主体对农村资金资产资源（简称农村集体“三资”）提出不同的要求。为协调不同利益群体之间的矛盾，审计立法迫在眉睫。党和政府在今后相当长的一段时期内，工作重心由城市转向农村。自从20世纪50年代农村集体经济形成以来，我国农村集体经济审计制度变迁非常，没有定数。农村集体经济审计作为一种独立的监督力量，不仅直接保障农村经济活动的合法性和效益性，促进农村集体经济可持续发展，而且从长远推进基层民主政治建设，关乎整个社会和谐稳定。中国现行农村集体经济审计模式混乱，性质模糊，法律地位不明确，也没有统一的规章制度可循。学术界对农村集体经济审计的模式、性质、任务及运行保障等关键问题，目前还没有统一认识，尚有争论。实践中各地的做法也不尽相同，各具特色，普遍在独立性、规范性、可操作性和权威性等存在一些问题，执行效果并不理想。审计权是一种稀缺的资源，从全国各地的实际情况来看农村社区集体经济组织审计权已经形成农业行政主管部门、乡镇政府内单设审计机构、国家审计机关、财政部门、村务监督委员会、社会中介机构以及独立农村经济经营管理部门等多方“博弈”的局面。本文以农村社区集体经济组织审计（以下简称“农村集体经济审计”或者“农村审计”）作为研究对象，从审计独立性、政府权力扩张、制度变迁等理论视角出发，阐述我国理论界和实务界有关农村集体经济审计主流模式，利用调查问卷和案例分析对农村集体经济审计现状进行考量，研究湖南省农村集体经济审计的创新模式。最后立足于各利益主体之间“博弈”的复杂性，权衡国家机构改革及制度变迁的成本与效益，在甄别农村集体经济审计各主流模式优劣的基础上，建议统一我省农村集体经济的审计权，重新界定审计主体，出台湖南省第一部农村社区集体经济组织审计法律性文件，探索农村社区集体经济组织审计最优化的改革实现路径。
[Abstract]:With the deepening of rural reform and opening up in China, the collective economic organizations of rural communities have made great progress, the surplus wealth of rural society has increased rapidly, and the pattern of rural interests has been deeply adjusted. The interest chain of rural community is complex, and the relevant interest subjects put forward different requirements for rural capital asset resources (referred to as rural collective "three funds"). In order to coordinate the contradictions among different interest groups, audit legislation is urgent. For a long time to come, the focus of work of the party and the government will shift from urban to rural. Since the formation of rural collective economy in 1950 s, the audit system of rural collective economy in China has changed very much, and there is no definite number. As an independent supervision force, rural collective economic audit not only directly ensures the legitimacy and benefit of rural economic activities and promotes the sustainable development of rural collective economy, but also promotes the construction of democratic politics at the grass-roots level in the long run, which is related to the harmony and stability of the whole society. The current audit mode of rural collective economy in China is chaotic, vague in nature, unclear in legal status, and there are no unified rules and regulations to follow. At present, there is no unified understanding of the mode, nature, task and operation guarantee of rural collective economic audit in academic circles, and there is still debate about the key issues such as the mode, nature, task and operation guarantee of rural collective economic audit. In practice, the practice is not the same, each has its own characteristics, generally in independence, standardization, maneuverability and authority and so on, there are some problems, the implementation effect is not ideal. Audit right is a kind of scarce resource. From the actual situation all over the country, the audit power of rural community collective economic organizations has formed the situation of "game" among agricultural administrative departments, separate audit institutions in township governments, national audit institutions, financial departments, village supervision committees, social intermediary institutions and independent rural economic management departments. This paper takes the audit of rural community collective economic organization (hereinafter referred to as "rural collective economic audit" or "rural audit") as the research object, from the perspective of audit independence, government power expansion, institutional change and other theoretical perspectives, expounds the mainstream models of rural collective economic audit in the theoretical and practical circles of our country, and considers the present situation of rural collective economic audit by means of questionnaires and case studies. This paper studies the innovative model of rural collective economic audit in Hunan Province. Finally, based on the complexity of the game among the various stakeholders, weighing the costs and benefits of the reform of national institutions and institutional changes, on the basis of screening the advantages and disadvantages of the mainstream models of rural collective economy audit, it is suggested that the audit power of rural collective economy in our province should be unified, the audit subject should be redefined, and the first audit legal document of rural community collective economic organization in Hunan Province should be issued. To explore the reform and realization path of audit optimization of rural community collective economic organizations.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.61;F321.32

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