摘要
从农村集体经济组织特征出发,着重结合审计工作经济监督性职责,针对性地从资源有效利用、民生保障、融投资建设三个方面阐述乡村振兴战略背景下农村集体经济组织财务审计内容与重点,并针对审计现实困境提出农村集体经济组织财务审计的具体路径和举措,即完善内部审计制度、聚焦主责主业、坚持市场化为导向的审计方法,以期为推进乡村振兴、实现共同富裕提供有益的指导和借鉴。
Based on the characteristics of rural collective economic organizations, the paper focuses on the economic supervision duties of audit work, and elaborates the content and key points of financial auditing of rural collective economic organizations under the background of rural revitalization strategy from three aspects: effective utilization of resources, the guarantee of people’s livelihood, and financing and investment construction. It goes further to put forward specific paths and measures for financial auditing of rural collective economic organizations through the actual dilemma of auditing, namely improving the internal auditing system, focusing on the main duties and main business, and adhering to the market-oriented auditing pattern, in hope of providing useful guidance and reference for promoting rural revitalization and achieving common prosperity.
作者
杨琴
YANG Qin(School of Economics and Management,Shaoyang University,Shaoyang 422000,China)
出处
《邵阳学院学报（社会科学版）》
2022年第4期68-71,共4页
Journal of Shaoyang University:Social Science Edition
基金
教育部人文社会科学研究规划项目(18YJA630052)
湖南省社科规划办项目(17JD74)
湖南省社科成果评审委员会课题(XSP21YBZ078)
湖南省教育厅资助科研项目(20K114)。
关键词
乡村振兴战略
农村集体经济组织
财务审计
rural revitalization strategy
rural collective economic organizations
financial audit
