The Research Of Reform On Rural Community Collective Economic Auditing In Hunan Province

China’s rural reform and opening up advances deeply, the rural community’seconomic gets long-term development; and its surplus property increases rapidly;accordingly, the pattern of rural interests’ gets adjustment profoundly. Ruralcommunity’s interests’ chain is intricate, and different stakeholders will come up withunlike demands to the funds, assets and resources (shortened form the rural collective"three-capital").In order to coordinate the contradiction between differentstakeholders, auditing legislation is urgently needed. In the future and for a long time,the party and the government will transfer its working focus from the city to thecountryside. Since forming the rural collective economy in the1950s, the system ofrural financial audit is changeable, no destiny. Rural audit acting as an independentsupervision power not only directly guarantees the legitimacy and effectiveness ofrural economic activities and promotes the sustainable development of its economy,but also advances the building of grass-roots democratic politics in the long run,relating to the whole social stability and harmony. China’s present rural audit mode isconfused; its nature is fuzzy; the legal status is not clear; there is no uniform rule tofollow. In the academic circles, there is no unified understanding to the key matterssuch as the mode, nature, task of the rural community economy organization audit,having controversy. The practice is different, each having its own characteristics; ithas problems commonly on standardization, operability and authority and their effectis not ideal. Audit right is a kind of scarce resources. Looking at the actual situationof all parts of the country, rural community collective economic organization hasformed the situation of multiple games by agricultural administrative departments,audit institutions setted up separately by township-government, the National AuditOffice, the financial department, rural village supervision committee, the socialintermediary organization and the independent rural economy managementdepartment. This thesis regards the rural community collective economic organizationauditing (hereinafter referred to as the “rural collective economic auditing" or "ruralauditing") as the research object, starting from the perspective of audit independencetheory, government power expansion theory and institutional change theory, statingthe rural collective economic audit mainstream patterns in academia and practice,using questionnaire and case analysis to consider its economic auditing currentsituation,studying the innovation model of the rural collective economic in Hunan province. At last, basing the game’s complexity between stakeholders, considering thecost and benefit of state’s institutional reform and institutional change, on the basic ofdistinguish different rural audit mainstream patterns and their advantages anddisadvantages,the thesis suggests to unify the right of rural collective economicauditing in our province,and it aims to redefine the optimal audit body and to issuethe first part of the rural collective economic organization audit legal documents inHunan province, to explore the optimization of reform implementation path aboutrural community collective economic organization.