| Along with the intensification of Chinese government's solution to "three-dimensional rural" issues, the problem on how to improve peasants' life satisfaction has become particularly important. There are many factors affecting farmers' satisfaction, of which some important influencing factors are directly related to the performance of accountability in rural government management, while the enhancement of management audit in rural government can promote rural government to improve its performance of accountability in management. Based on this, the paper researches and confirms the positive role played by the enhancement of management audit in rural government in promoting peasants' satisfaction, on which basis, it makes an analysis on the content of the management audit in rural government, gaining a preliminary frame system for the management audit in rural government. Afterwards, the paper makes a bold exploration into the preliminary frame system, thus building a set of integrated system of management audit in rural government.On the basis of hackling the correlative literature at home and abroad, this paper first analyzes the need for management audit in rural government, discovering that at present, the work of management audit in rural government of China is in urgent need of improvement. The author has done a survey of the demand for management audit in rural government by designing twenty-three questions in the questionnaire related to the demand for management audit in rural government. By using statistical analysis software, the author finds that it's indeed urgent for the rural government to reinforce management audit.Secondly, this paper combs through the many influencing factors for peasants' satisfaction in chapter six, to find out twenty-one factors out of them which are related to the management audit in rural government. By means of field adjustment, the author uses statistical software to single out ten major influencing factors for the following research. These ten influencing factors are as follows: The situation of villagers'representative conference (it exercises the right to make decision, right of management and right of supervision on behalf of villagers), the management status of rural collective economic organizations'"three economic foundations"(capital, asset and resource), the construction situation of rural roads, the situation on how the grass-roots cadres of township governments, villagers' committees and village party committees handle concrete affairs for people and address farmers' hardships, preliminary education in rural areas, the implementation of preferential policies for farmers, the situation on how the financial affairs of rural collective economic organizations are disclosed, rural medical care and public health, and the right of access to the information about other rural public affairs than the financial information of rural collective economic organizations as well as anti-corruption and advocacy of integrity.In chapter seven, the paper makes an empirical study on whether the management audit of rural government can improve farmers'satisfaction. The basic thinking of the empirical study is as follows:Since peasants'satisfaction and management audit in rural government can't be measured directly, the two variables are seen as level-one latent variables. The ten factors, which are selected from chapter six and have the greatest impact, are classified into three categories by nature, which are farmers'satisfaction with rural public services, farmers' satisfaction with rural collective economic organization and farmers'satisfaction with the grassroots leading cadres of township governments. The three categories are regarded as secondary latent variables, with the ten factors mentioned above used as observational variables. In addition, the paper breaks down the level-one latent variables for the management audit of rural government into four secondary latent variables, which are internal control audit and internal audit in township governments, audit of financial information in township governments, audit of rural collective economic organizations as well as audits of public investment and other special audits, corresponding to which, twenty-six observational variables are designed for observation. After the investigation and data compilation, use is made of a structural equation model for analysis, and it's found that management audit of rural government can effectively promote the improvement of farmers' satisfaction, being statistically significant.Afterwards, this paper structures a system for the management audit of rural government. With a quite wide extension, the concept of management audit generally includes legal audit and criterion audit of financial information, legal audit and criterion audit in management process, performance audit, audit of economy in management process and result, audit of management efficiency and effectiveness audit, etc., as commonly referred by us. There are many different views instead of unified standards on what are management audit, subject and object of management audit, audit content, audit criteria and audit method, etc. This paper argues that it's unfeasible to restrict management audit to internal audit like traditional ideas, and the subject of management audit should be multivariate, including not only the subject of internal audit, but the subject of government audit and social audit. These three audit subjects are respectively giving play to an audit function in the accountability in rural government management in different areas of management audit. The object of the management audit in rural government should be the implementation of the accountability in rural government management, whose concrete manifestation is the management process and management result of rural government. It's unnecessary to distinguish these two strictly in audit practice, and they are often known collectively as management or management activity. Management audit in rural government should include six aspects of contents:Audit of rural government's financial statements, internal control audit in rural government, audit of rural government's public investments, audit of rural government's special funds, audit of rural government cadres' economic responsibility and audit of rural collective economic organizations.According to a traditional viewpoint on audit, audit falls into financial statement auditing and management audit. The viewpoint sees the relationship between financial statement auditing and management audit as an opposite one or a complementary one, thinking that financial statement auditing is used for financial accountability while management audit is used for accountability in management. As financial accountability and accountability in management are totally different from each other, these two audits are also totally different from each other. But as the author argues, management audit in rural government ought to include financial statement auditing from the perspective of auditing practice. When conducting a management audit of rural government, lots of financial indexes will surely be involved, in which case, financial statement auditing can rationally guarantee the legality and fairness of financial indexes. Financial statements can supply management audit with necessary information, so it's unconvincing to separate financial statement auditing from management audit completely. Rural governmental financial management being also a part of management, the audit of rural government's financial statements should also be a constituent part of management audit in rural government. The audit of government's financial statements is different from that of an enterprise's financial statements, so in the process for government's financial statements to be audited, attention should also be paid to capital usage efficiency and effect. It has something peculiar to management audit. Financial statement auditing and internal control audit can be integrated with each other. In practice, it's not the optimal choice to separate financial statement auditing from management audit completely, for it's not good for audit efficiency and effectiveness to be improved.Combing the concrete content of management audit in rural government means gaining a foundation framework for management audit in rural government.However, management audit in rural government is not the simple sum of the preceding six aspects, so it's necessary to integrate the six aspects of management audit in rural government.Firstly, based on the perspective of management audit in rural government, rural government's internal controls and financial statements can be integrated with each other to save audit resources and improve audit efficiency.Secondly, it's feasible to integrate the audit of rural government's public investments, audit of special funds and audit of cadres'economic responsibility into management audit in rural government. Rural government undertakes the management of rural public investments, public affairs and agriculture-related special funds, all of which are the management contents of the different functional departments in rural government. The management result of these projects, in fact, also depends on administrative decisions and administrative procedures. Based on this recognition, the audit of rural government's functional management can conduct audits from such three dimensionalities as managerial decision, management process and management result, with different departments in rural government as objectives.Rural collective economic organization is divided into two levels: township-level and village-level. At present, there are no laws for the audit of rural collective economic organizations, so there are audit patterns of various types from place to place. A township collective economic organization usually adopts social audit model and inside audit model, while a village collective economic organization mainly adopts the pattern of audit of operating management station for rural economy, the pattern of professional audit in township governments, the pattern of social audit and the pattern of resident audit. This paper makes a contrastive analysis on the four audit patterns from the aspects of audit subject, the nature of audit, professionalism, independence, coerciveness, authority, funding source and relative merits. On this basis, it raises such five major issues as audit's juridical status and independence, auditors' professional qualities, funding source and audit emphasis, which need be considered and resolved for the normalization of rural collective economic organizations from the perspective of management audit. As a result, it proposes two audit patterns for rural collective economic organizations.Finally, in the framework of the preceding integration, a model for integrated management audit in government is obtained.After integrating the systems of management audit in rural government, the paper proposes an idea for the enhancement of management audit in rural government and throws out a suggestion for the promotion of the legislation for management audit in rural government:1. Deepen the knowledge of management audit and strengthen the concept of management audit in rural government. Rural government and its staff are responsible for inspecting and assessing the management audit of rural government. Is it legal? Are their administrative decisions appropriate? Is the management process legal and efficient? Will the management result achieve the goal? The concrete content mainly includes all aspects and various management links of the audited rural government, such as whether the institutional framework and personnel allocation in the rural government is sound, rational and effective, whether the work plans are feasible, whether the internal control system is sound, how effectively various administrative tasks are implemented, whether the management methods can be improved from the perspective of developing harmonious new countryside sustainably, whether the rural government's management over rural collective economy is efficient and whether the rural cadres'management responsibility is fulfilled effectively, etc. In the meantime, management audit can also reveal timely the deviations, defects and errors existing in the management process, and proposes constructive, prospective improvement suggestions, to further improve management efficiency and effect. Therefore, it's necessary to deepen the knowledge of management audit in rural government to further promote the work of management audit.2. It is necessary to establish and perfect the laws and regulations related to rural government audit, mainly including:(1) It is necessary to speed up the construction of Internal Audit Law, like CPA Law, to promote the authority of internal audit.(2) It is necessary to establish a sound Fundamental Norms for Rural Government's Internal Controls and Application Guide for Rural Government's Internal Controls as soon as possible, for instructing rural government to establish a sound internal control and execute it strictly, and instructing the internal audit department of rural government to evaluate the effectiveness of the internal control and issue an internal report.(3) It is necessary to establish a sound Appraisal Guide for Rural Government's Internal Controls as soon as possible, for instructing rural government to estimate the effectiveness of the internal control and issue an external report.(4) It is necessary to establish a sound Audit Guide for Rural Government's Internal Controls as soon as possible, and use it to instruct state audit (external audit) to appraise the effectiveness of rural government's internal controls and issue a report.(5) Perfect legislation of management audit in rural government, to dovetail the audit of rural government's financial statements, audit of internal controls, performance audit, audit of cadres' economic responsibility, audit of public investments, audit of special funds and audit of rural collective economic organizations from the perspective of management audit, to integrate the relevant clauses from the angle of improving peasants'satisfaction and building harmonious new countryside as much as possible, to drive the construction of management audit criteria. Under a proper condition, it's feasible to set up Management Audit Law for Rural Government, Criterion for Management Audit in Rural Government, and Practice Guides for Management Audit in Rural Government on the basis of revising Audit Law. At the same time, it's also feasible to support county-level and municipal governments to found an association for management audit in rural government at the legal level.3. The safeguard measures for implementation of management audit in rural government mainly include building a sound management audit organization system, making great efforts to train talents in management audit and enhancing the construction and effective implementation of rural government's internal control system, to supply a fruitful soil for the management audit of rural government. In the course of system construction, what calls for attention is that it's necessary to follow the principle of gradual improvement, think of a way to actually remove the obstruction within rural government, further optimize internal control environment, strengthen rural government's supervision over its internal power, introduce the result of internal control audit into the evaluation system of rural cadres, and bring in a reward mechanism to cause a relevant pressure to rural cadres. At the same time, what else needs attention is that it's necessary to strengthen the construction of a system for rural government information and enhance the service awareness and service level of management audit in rural government. |
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