【摘要】：中國農(nóng)村改革開放深入推進(jìn)，農(nóng)村社區(qū)集體經(jīng)濟(jì)組織得到長足發(fā)展，農(nóng)村社會剩余財富迅速增加，農(nóng)村利益格局隨之深刻調(diào)整。農(nóng)村社區(qū)利益鏈錯綜復(fù)雜，，相關(guān)利益主體對農(nóng)村資金資產(chǎn)資源（簡稱農(nóng)村集體“三資”）提出不同的要求。為協(xié)調(diào)不同利益群體之間的矛盾，審計立法迫在眉睫。黨和政府在今后相當(dāng)長的一段時期內(nèi)，工作重心由城市轉(zhuǎn)向農(nóng)村。自從20世紀(jì)50年代農(nóng)村集體經(jīng)濟(jì)形成以來，我國農(nóng)村集體經(jīng)濟(jì)審計制度變遷非常，沒有定數(shù)。農(nóng)村集體經(jīng)濟(jì)審計作為一種獨立的監(jiān)督力量，不僅直接保障農(nóng)村經(jīng)濟(jì)活動的合法性和效益性，促進(jìn)農(nóng)村集體經(jīng)濟(jì)可持續(xù)發(fā)展，而且從長遠(yuǎn)推進(jìn)基層民主政治建設(shè)，關(guān)乎整個社會和諧穩(wěn)定。中國現(xiàn)行農(nóng)村集體經(jīng)濟(jì)審計模式混亂，性質(zhì)模糊，法律地位不明確，也沒有統(tǒng)一的規(guī)章制度可循。學(xué)術(shù)界對農(nóng)村集體經(jīng)濟(jì)審計的模式、性質(zhì)、任務(wù)及運(yùn)行保障等關(guān)鍵問題，目前還沒有統(tǒng)一認(rèn)識，尚有爭論。實踐中各地的做法也不盡相同，各具特色，普遍在獨立性、規(guī)范性、可操作性和權(quán)威性等存在一些問題，執(zhí)行效果并不理想。審計權(quán)是一種稀缺的資源，從全國各地的實際情況來看農(nóng)村社區(qū)集體經(jīng)濟(jì)組織審計權(quán)已經(jīng)形成農(nóng)業(yè)行政主管部門、鄉(xiāng)鎮(zhèn)政府內(nèi)單設(shè)審計機(jī)構(gòu)、國家審計機(jī)關(guān)、財政部門、村務(wù)監(jiān)督委員會、社會中介機(jī)構(gòu)以及獨立農(nóng)村經(jīng)濟(jì)經(jīng)營管理部門等多方“博弈”的局面。本文以農(nóng)村社區(qū)集體經(jīng)濟(jì)組織審計（以下簡稱“農(nóng)村集體經(jīng)濟(jì)審計”或者“農(nóng)村審計”）作為研究對象，從審計獨立性、政府權(quán)力擴(kuò)張、制度變遷等理論視角出發(fā)，闡述我國理論界和實務(wù)界有關(guān)農(nóng)村集體經(jīng)濟(jì)審計主流模式，利用調(diào)查問卷和案例分析對農(nóng)村集體經(jīng)濟(jì)審計現(xiàn)狀進(jìn)行考量，研究湖南省農(nóng)村集體經(jīng)濟(jì)審計的創(chuàng)新模式。最后立足于各利益主體之間“博弈”的復(fù)雜性，權(quán)衡國家機(jī)構(gòu)改革及制度變遷的成本與效益，在甄別農(nóng)村集體經(jīng)濟(jì)審計各主流模式優(yōu)劣的基礎(chǔ)上，建議統(tǒng)一我省農(nóng)村集體經(jīng)濟(jì)的審計權(quán)，重新界定審計主體，出臺湖南省第一部農(nóng)村社區(qū)集體經(jīng)濟(jì)組織審計法律性文件，探索農(nóng)村社區(qū)集體經(jīng)濟(jì)組織審計最優(yōu)化的改革實現(xiàn)路徑。
[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.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F239.61;F321.32

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