On the audit work of the Rural Improvement

Abstract audit work in rural areas is an important element of audit work, in the new rural development play a unique role. To carry out audit work in rural areas, and its intention is to strengthen the grassroots village's financial management and supervision. Rural areas around the township party committee in the audit and effective government leadership, continue to strengthen audit institutions in the county audit work in rural areas under the supervision of the business, give full play to its strengthening internal management, strengthening of good governance, improving economic efficiency and other aspects of the role of , won a huge living and development space, but there are still problems to be effectively improved.

Keywords: rural finance; audit work; new rural construction.

The "three rural" issue has always been led by Department of economic and social development of our country as a whole. Since the Seventeenth Party Congress, China's new socialist countryside put forward a new mission, which is a systematic and long-term mission, its objectives not be achieved without the efforts of rural grass-roots government, the audit work will be on the rural community construction of new socialist countryside play an effective role in promoting. I intend to make a few personal views on the issue to the audit work in rural areas and continue to promote the effective implementation of benefit.

1. Current audit work in rural areas several problems in the first, non-standard audit institutions in rural areas. Audit did not formally included in the rural state Laws and regulations, legal status is not clear. The Ministry of Agriculture, Ministry of Supervision, the State Council State Council Office issued a document (the handling of agricultural ��2005�� 12) the relevant regulations, administered by the station is responsible for the audit by the organization and implementation of rural, working system led by the agricultural sector responsible for the audit by the farmers in rural areas directly implemented by the station lack of clear, independent audit agencies. The station in the audit of agricultural non-professional, often combined with the difficulties in harmonizing the regulatory and auditing professional functions of the hard cash in place, but the Law does not empower rural economic oversight audit function, where the audit work in rural areas is also difficult to locate. Even the establishment of the rural areas of the audit there have been many problems, there are media reports, "According to the survey, the establishment of a town in Northern audit, due to funding and staffing and other factors, usually associated with rural farmers by the department under one roof. are fewer, it is necessary to do a good job of financial management in rural areas, collective asset management and other work arrangements, party committees and governments, but also to carry out daily audits limited to lack of manpower had a second term, he makes. "

Second, the ability to audit staff in rural areas is not high enough. Leaving a shortfall of the current audit of the county rural countryside management audit of a strong enforcement team, the aging of the rural auditors, education uneven, due to Underdeveloped local financial difficulties, there is no security training funds, training lags behind, the party in the economic policies in rural areas, rural financial management rules and regulations and technical knowledge of rural audit master enough, even a blank, it is difficult to carry out audit work. No full-time auditor of the rural, hard drawn, the situation is not high professional quality, often going through the motions of rural audit, its functions difficult to function properly, which directly affect the quality and effectiveness of rural audit. Constraints become an issue of audit quality of personnel to carry out audit work in rural areas a major factor. The structure of auditors from the rural point of view, most of the long-term financial and accounting personnel engaged in rural areas, they are all engaged in rural audit by the traditional manual audit, the majority of people do not come into contact with computer audit, audit services and skills far behind.

Third, the audit environment in rural areas is not ideal. The audit was an oversight, from a fundamental view is a way of supervision and control, and in this way in certain areas or groups will inevitably adversely affect the interests, which also led to the audit of the rural environment is not ideal. First, the township did not build the way on the application of audit results, requirements, responsibilities and rules in respect of assessment methods, not with the discipline inspection and supervision, organization and personnel and other departments to establish audit linkage mechanism, resulting in greatly reduced the use of the audit findings, the audit proposed corrective recommendations and requirements are often not effectively implemented. Secondly, the lack of legal basis for responsible accountability, leading to those responsible for violations of financial discipline dealing with the party and government discipline is more difficult to transfer to the judicial administrative cases, often not clearly defined by Law and discipline violations or fail to meet standards placed on file not file a case, issues remain unsettled and difficult to take substantive measures to impose penalties and to promote its rectification, resulting in the audit of the helpless, can not effectively contain the individual's disciplinary violations. [Free Paper Download Center hi138.com]

2. Effective audit work in rural areas Perfection.

First, a clear audit oversight body. Recommendations as soon as possible around the state and provincial and municipal formulated Laws, regulations or regulatory documents, and gradually straighten out the audit of the management system in rural areas, specifically to improve the legal status of rural audit, to help them grow and develop. Under the existing conditions can also consider strengthening audit institutions at the county level training and guidance, township leaders should actively support the participation of rural business training auditors in a timely manner. If the special Law introduced to regulate the conditions are not mature enough, can be considered in the present case, effectively the role of rural farmers by the station. At the same time to increase funding for rural security audit organizations, audit institutions can also hold an annual meeting of the audit work in rural areas, the use of regular meetings, exchange of experiences, exchange information, discussion, troubleshooting, to promote the overall quality improved. Focus on rural auditing standards strengthen the audit of operational guidance in rural areas, to ensure the quality of audit work.

Second, improve the capacity of audit staff in rural areas. First, the implementation of training with the trial. Adhere to the pre-job training, focused training to the trial on behalf of the training and other measures, combined with the practical needs of the audit work, timely pre-trial focus on training, so that the old and new, the gradual resolution of the internal audit staff of township operations in specific practical problems encountered . Secondly, the higher audit institutions and rural organizations to encourage and participate in professional business training auditors and auditing titles test, and continuously improve practice standards. We should actively introduce professionals, develop a new situation for the current requirements of the rural audit team. Finally, strengthening professional ethics training, rural auditors must have good professional ethics, adhere to the principle not to do business, to make objective and fair on audit matters, realistic evaluation. Township to organize regular internal audit to learn "Audit Law" and the Audit Commission and other provisions of honest work, strengthening of good governance of education, the establishment of internal management and external supervision and management mechanism to ensure that the audit according to the law, clean and fair.

Third, the optimization of the audit environment in rural areas. First of all, striving to township party committee and government, authorities, agriculture-related departments and other leaders of the attention and support, this is an effective internal audit to carry out the key towns. Particularly the rural township government audit department to support the audit work independently, to help auditors to work, do not intercede, not pressure, for the audit work undertaken to create a good environment. Secondly, we must follow the principle of independent audit law. Audit committees in the rural township government under the leadership of internal audit, which requires auditors to exercise his powers in accordance with laws and regulations, standardized audit reports, to overcome the arbitrariness. The audit work carried out in strict accordance with the independent audit process, any units, organizations, individuals not in any way interfere with or obstruct. Again, through advocacy, results announcements and other measures to improve the community, especially the farmers of the township of internal audit work to understand and support the internal audit work which is rural mass base and source of strength. Finally, the audit department of rural law enforcement agencies should take the initiative and communication, on the audit found that the phenomenon of the major discipline and timely transfer of discipline law, the judiciary, so that the true role of the audit findings, the supervision of audit work has even more to play out in real terms.

Into the new century, the audit as an integrated construction and supervision departments in promoting anti-corruption drive has played an increasingly important role. Currently, we only based on the audit of the status quo in rural areas, in certain rural areas of audit work, we must also clearly understand that there are some urgent audit of rural settlement, and gradually adapt to the current rural audit explored the path of healthy development. Audit work in rural areas of financial management as a solution to the problem in the rural areas is an important part of the task, and promoting rural economic stability and accelerate the harmonious development of the new countryside construction. [Free Paper Download Center]