摘要
随着乡村振兴战略的实施,"三农"的政策支持和资金投入力度不断加大.为加强内控制度建设、保障村民民主管理、推进农村产权改制、强化基层廉政建设、实施有效审计监督等,有必要开展村内部审计.鉴于村内控审计的环境基础差、制度不完善和实践经验少等问题,必须转变观念、找准定位、合力推进村内部控制审计.
With the implementation of rural rejuvenation strategy,the policy support and capital investment for agriculture,rural areas,and rural residents increase continuously.To strengthen the construction of internal control system,safeguard villagers’democratic management,drive rural property right reform,enhance the construction of a clean grassroots government and implement effective audit supervision,etc.,it is necessary to carry out internal control audit in villages.Considering the problems of poor foundation,imperfect system and lack of practical experience in internal control audit of villages,it is required to change ideas,pinpoint the orientation and jointly boost internal control audit in villages.
作者
王赛芝
潘修汪
WANG Saizhi;PAN Xiuwang(Financial and Accounting Department,Wenzhou Polytechnic,Wenzhou,325035,China;Financial Administration Division,Wenzhou Lucheng District Auditing Bureau,Wenzhou,325000,China)
出处
《温州职业技术学院学报》
2020年第2期12-16,共5页
Journal of Wenzhou Polytechnic
关键词
乡村振兴
村集体经济组织
内部控制
审计监督
Rural rejuvenation
Rural collective economic organization
Internal control
Audit supervision
