Study On The Models Of Economic Responsibility Auditing Under The New Rural Construction

Party of the Fifth Plenary Session of the 10 adopted by the sixth "of the CPC Central Committee on the development of national economic and social development planning of the tenth five-year proposal" put forward the building of new socialist rural areas a major historic task. At this point, our country started building a new socialist countryside magnificent chapter. The background of the new bound to the existing theory and practice of challenge, the existing theory of the inevitable background of the new harmony new practice, the existing development of the theory behind the practice to the development of new practice, therefore an essential requirement for the existing theory amendment or the perfection and the emergence of new theories in order to better apply the practice, and guide practice. The same theory of economic responsibility audit is no exception, the new building in rural areas makes a lot of money into rural development, village-level cadres are also a natural economic responsibility should and must be into the scope of the audit, so there is a need to explore a more good supervision and guidance of the new rural development model of economic responsibility auditing.Economic responsibility auditing with Chinese characteristics is a form of audit. It is accompanied by China's economic system and reform the political system have developed to enhance its effective management and supervision of cadres, party and government leading cadres to promote honesty and self-discipline, from the mechanisms and sources to prevent and control corruption has a very important and so on role. Other countries in the world do not have the financial responsibility of the audit, said the reason why economic responsibility audit is an audit of our unique form, it is related to China's specific national conditions, the initial purpose of leading cadres for the assessment and promotion. Existing economic responsibility audit focused on state-owned enterprises led economic responsibility audit, the head of the executive branch of government in areas such as the departure of the audit; and led to grass-roots economic responsibility audit of village-level cadres, especially the economic responsibility audit also new areas such as do not set foot in, is not widely carried out in China's village-level cadres to carry out the economic responsibility auditing the situation is still relatively backward, and only a handful of economically developed coastal areas of the village was simply carried out the economic responsibility auditing Simple. The new rural development projects of this scale in rural areas of the forward position to open up process, a large number of special funds for agriculture-related funds, agriculture funds into the construction of new countryside, the rural grass-roots cadres of the economic responsibility auditing has become increasingly highlight the importance of It is therefore necessary to explore the construction of a new rural model of economic responsibility auditing in order to better promote the building of new countryside.Based on the existing theory of economic responsibility auditing comb, trying to adapt to a new rural development in the context of the economic responsibility auditing model and a unified, standard construction of the new context of rural economic responsibility audit of the relevant elements of the theory. Through the induction and analysis, this article attempts to building a new countryside in the context of the level of economic responsibility is defined as the four main sections: namely, provincial and ministerial level, city and county level, township level and village committee level. The level of the four vertical structured, interrelated and constitute a new context of rural development the level of economic responsibility auditing model. This paper studies ways to standardize the cadre of village-level economic responsibilities included the implementation of the scope of economic responsibility audit, a new building in the context of rural economic responsibility auditing model. This article is divided into six chapters. Which is the Introduction to Chapter 1, this article introduces the research background and significance, research methodology and the basic structure of the framework of this article. Chapter 2 for the relevant economic responsibility auditing literature, mainly from the economic responsibility auditing of the meaning of the theory of economic responsibility auditing positioning, the elements of economic responsibility audit, evaluation methods of economic responsibility audit, economic responsibility auditing model are reviewed, in order to This article provides a creative literature reference and research ideas. Chapter 3 is the construction of new rural economic responsibility audit of the theoretical basis for the major theories, including the principal-agent theory, people-oriented management theory, the theory of checks and balances with the new rural development theory. Chapter 4 is the construction of new countryside at different levels of economic responsibility audit model, the main comparison of economic responsibility auditing provincial and ministerial level model, the city of county-level economic responsibility auditing model and township-level model of economic responsibility audit, which compared the conclusions drawn for the new the context of rural development model of economic responsibility audit for reference. Chapter 5 is the construction of new rural economic responsibility audit the village cadres and the causes of the status quo analysis, by analyzing the status of the new rural development, village-level cadres to carry out economic responsibility auditing, and find out the building of new village-level cadres in rural economic responsibility auditing problems and the reasons for . Chapter 6 is a new village-level rural development in economic responsibility auditing mode. Mainly from the new village-level rural development in the main economic responsibility auditing, object, content audit, evaluation indicators, such as elements to build a new countryside construction of village-level model of economic responsibility auditing.The main topics of this article from the new rural construction of the new changes in the new rural areas, the new rural development to rural areas this often overlooked place to show out of the village-level cadres, the leadership is not leading into the economic responsibility auditing must face the object, after thinking about analysis, combined with knowledge of the auditing profession by trying to learn a new rural development for the economic responsibility auditing supervision model.This innovation is in the new context of rural development through research of the different levels of economic responsibility auditing model, combined with the specificity of the new rural development to build up a new rural development for the village-level model of economic responsibility auditing, and applied to the construction of new countryside in the guidance and supervision. At the same time defined the new countryside construction of village-level economic responsibility audit related elements, including the village's main economic responsibility auditing, object, main content, evaluation indicators. In this paper, the inadequacies of the new rural development model of economic responsibility audit of non-depth research, no-depth survey report verification are not feasible, to be further studied.