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我国村级干部经济责任审计有关问题的探讨
引用本文:陈淑芳,杨文杰.我国村级干部经济责任审计有关问题的探讨[J].西安邮电学院学报,2008,13(4).
作者姓名:陈淑芳  杨文杰
作者单位:1. 西安财经学院会计学院,陕西,西安,710061;西北农林科技大学经济管理学院,陕西,西安,712000
2. 西北农林科技大学经济管理学院,陕西,西安,712000
摘    要:开展我国村级干部经济责任审计,以强化对村级经济的审计监督,既是广大农民的迫切要求,更是推动我国农村经济健康发展的客观需要。它有利于遏制农村腐败现象滋生和蔓延,有利于积累从源头治腐的新经验,可以有力地推进农村基层民主化进程,加强农村党风廉政建设,防止农村集体资产的流失,保护村集体经济组织合法权益。但对村级干部经济责任审计的组织者、审计内容和审计方式等都存在不同认识,对此进行了探讨。

关 键 词:村级干部  经济责任审计  审计监督

Discussion on Chinese economic responsibility audit of village-level cadres
CHEN Shu-fang,YANG Wen-jie.Discussion on Chinese economic responsibility audit of village-level cadres[J].Journal of Xi'an Institute of Posts and Telecommunications,2008,13(4).
Authors:CHEN Shu-fang  YANG Wen-jie
Affiliation:1.School of Accounting; Xi an University of Finance and Economics; Xi an 710061; China; 2.College of Economics and Management; Northwest A&F University; Xi an 712000; China);
Abstract:It is the urgent requirement of the majority of peasants,and the objective need to promote the healthy development of Chinese rural economy,that our country develops economic responsibility audit of village-level cadres to strengthen audit supervision of the economy of the village.It helps restrain breeding and the spread of corruption in the rural district and helps accumulate new experience from the source,and can effectively promote rural democratization process,and strengthen rural building of incorruption,and prevent the loss of rural collective assets to protect the village's legitimate rights of collective economy.But nowadays,there are different understandings to the organizers and content and ways of economic responsibility audit of village-level cadres,these are discussed in the article.
Keywords:village-level cadre  economic responsibility audit  audit and supervision
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