Research On Audit Support Mode Of Rural Governance

Since the new rural construction, our government increased policy support and spending to the rural areas year by year, also put forward new and higher requirements towards the rural governance targets. However, due to the rural internal governance structure existing flawed, external governance environment exist risk, making the rural governance still facing many challenges. To further improve the structure and performance of rural governance, reduce the risk of rural governance, objectively produced the urgently needs of a professional, independent internal and external oversight power to participate in rural governance, optimize the governance environment. As an excellent system design, audit can commendably fulfill the need. Audit includes three major types: internal audit, government audit and social audit. As part of the audit system, through functions continuous restructuring and upgrading, internal audit can provide value-added services to the organization on the basis of supervision. Play the role of internal audit in improving rural internal governance not only has professional viability, but also meet the requirements of current "villager autonomy" rural management system; As a powerful tool of governance, government audit has its unique advantages in policy and performance evaluation, economic duty affirmation as well as environmental conservation, government audit can guide internal audit, and commixed to optimizing the external environment of rural governance, has significance in promoting rural good governance. As the supplement force of internal audit and government audit, social audit can also play an important role in the process of rural governance by its flexible working ways, breadth of services and high quality of service.This paper first analyzes the related concepts and theoretical basis of audit and rural governance, then considering the current situation of rural governance and demonstrating the necessities and feasibilities of audit’s participation. On this basis, this paper constructs a "Trinity" audit mode. In this mode, internal audit is foundation, government audit is brace and social audit is supplement. Combine audit supervision force jointly promote the rural good governance. At the same time, this paper respectively discussed the organization mode, function orientation, responsibilities and related system design of the above three types of audit’s participation in rural governance. Finally, we talked about the audit safeguard mechanism based on rural governance. Hope can be benefit to guide the construction of new countryside and rural governance practices.