About Korea Rural audit and audit of the rural collective economic inspiration

Summary: Party Plenum proposed building a new socialist countryside, many rural areas is becoming increasingly prominent, while the rural collective economic audit as part of the rural economy, due to late start, the legal system in rural areas is not perfect, and research has been in a relatively backward state of the article based on the audit of the rural collective economic problems, learn, analyze audit in rural Korea, the success of related experience, to examine how the rural collective economic audit.

Keywords: rural collective economy, the rural audit, the Korea Rural audit

China is a rural population accounted for 60% of the country, rural country's economic, political and cultural construction of the cornerstones of a new socialist countryside in recent years with the accelerated pace and depth, the audit has become a rural collective economic development in rural areas important issues, so study belong to South Korea in East Asia Rural audit, and tap the rural collective economic audit of inspiration for the promotion of the rural collective economic development of auditing practice and theory, has important theoretical and practical significance.

First, the Korea Rural audit audit
Korea Rural audit system primarily by government audit, social audit, internal audit form. Present mainly responsible for agriculture, forestry, animal husbandry, fishery products and other agricultural products, import and export markets as well as the circulation of audit work and its ultimate purpose is to examine whether the use of funds and investment compliance benefits its audit of the rural including economic, investment returns, audited financial revenue and expenditure, etc., the audit methods to achieve through audit and social surveys, audit effectiveness is mainly based on the scope of the audit of the government audit of the amount of funds invested in agriculture use, whether for Government regulations must be put into the project, in addition, prices of agricultural products is also responsible for audit, the implementation of laws and regulations in rural areas, rural producers and the interests of the relationship between buyers and so many aspects of rural audit audit can be divided according to different functions for general audit and special audits General Auditing is mainly for the various departments of industry and government investment budget for the amount of money to audit the use of state audits, life is generally once a year, while the special audit is mainly aimed at more complex key to start the audit department audits, such as for agriculture, forestry, by-products, fisheries, use of government funds flow of the market conditions when a full audit in the audit work, audit units and by economic activities and the relevant departments responsible behavior also subject to audit personnel monitoring.

In the audit work, audit staff also to be audit departments or units, or unannounced visits to audit the accounting and other activities, if found responsible for an audit to be a problem, as the case may be monitored for those responsible for a 24 investigation hours of detention, questions are asked.

Second, analysis of the audit of China's rural areas
Audit of the rural collective economic situation at present more severe, in the 1990s the rural collective economic auditing system in the Ministry of Agriculture and other related departments to establish and implement promotion of rural collective economic audit started late, large-scale rural audit was conducted from began only in recent years, several provinces and over 30 rural situation is not balanced, the state audit of the relevant laws and regulations of the rural collective economic absence of some areas with better conditions, only some of the local rules and regulations, the legal system construction is not complete, the rural collective economic audit of the important reasons behind In addition, the audit operation is not standardized, the rural economic auditing their own ways, and agriculture-related sectors of the rural collective economic importance of the audit is not enough, experts and scholars in this area not many studies.

Third, the audit control in rural China and South Korea participate Kam
First, the audit of agricultural funds in agriculture, agricultural inputs in China and South Korea, some differences between financial audit, audit and South Korea, China similarities are mainly agricultural loans, agricultural loans, but in addition to the main Chinese also included the financial allocations for agriculture, agricultural special funds for loans, grants audit, and South Korea only through the amount of loan funds to agriculture, the use of audit.

Second, the scope of the audit in rural areas from the scope of the audit point of view, South Korea, primarily through the use of state investment credit departments and units related to the audit, while China is mainly in the rural areas of the audit unit of state-owned enterprises, administrative, public institutions, agricultural loans, grants and other audit, involving a wide range, including agriculture, forestry, animal husbandry, and fisheries and other industries.

Third, the results of the audit approach. Korea audit department audits the results of action ways: as punishment, financial sanctions and administrative sanctions which is denounced as sanctions, warning, discipline, job release, personnel measures. Refers to financial sanctions in disguise, restitution, recovery, additional charge, an additional payment, the amount so reduced, administrative sanctions that the policy, notification, election, etc. Korea Rural audit audit not only the economic unit of economic activity for audit, but also including fines, seizure, decided to transfer, collection of illegal funds illegal, the decision to suspend funding to stop funding and other penalties, including administrative processing power, and law enforcement in the audit process, but also to deal with the problem combined with individual accountability to its clients in the punishment but also with the parties on the relevant organs and supervisors be held responsible for their respective responsibilities, etc. Generally the audit to identify the problems in the investigation and punishment of those responsible for the larger. Tend to be sent to the relevant administrative departments or the legal authority to investigate and deal with South Korea audit of the audit of rural law enforcement makes this country the right to audit Korea also has administrative oversight of law enforcement and economic characteristics. Links to free download http : / / www.hi138.com
Fourth, auditing and supervision in rural areas now, the Korea Rural audit already have good management infrastructure, such as the Korean government to the effectiveness of New Village Movement, supervision by the villagers to develop a system of penalties and rewards Village building assessment system, clear responsibilities at all levels of government, auditors and a series of civil service management and scientific management of rural development management system, and an annual period, the BAI of the audit staff from the above aspects of strict performance for the evaluation, and assessment of performance results to reward and punish or transferred to the main basis for promotion, standardization of the rural South Korea audit current management of significant audit supervision, audit civil servants to do their due diligence work. Since 1992, Korean Board of Audit of Audit and Inspection to monitor various statistics objects, the basic status information, research reports, etc. were systematically collected and analyzed, and sent a mobile surveillance team work, and then evaluate their work , the implementation of institutional, management and other times, under the method by which the Korean audit effectiveness and the efficiency is improved. to audit and supervision in rural areas, should be based on conditions, for reference to South Korea's monitoring system and measures.

IV Conclusion
South Korea's rural areas by drawing on audit experience and conduct a comprehensive audit of rural comparative analysis, and from functions, subject, scope, existing infrastructure, processing forms and other aspects of the Korea Rural audit of the rural collective economic audit of the revelation. South Korea's rural history, culture, economy and China is similar to the starting point, draw lessons from South Korea's rural countryside of the audit system, regulations and operating mechanisms used in the rural collective economic audit, audit of China's rural economy can work, the audit career detours, speed up improved. and to promote rural social and economic harmony and progress.

References:
1, Yang Xin-Wen. The socialist market economy, the rural collective economic development research [D]. Hunan Agricultural University, 2003.

2, Chen Jianping of rural collective economic audit model study [J]. Accounting magazine, 2007 (27). Links to free download http://www.hi138.com