Guiyang County Rural Financial Audit Supervision And Standardization Research

It has been sixty years of development history that our country rural collective economy formed since the fifties of last century. With the constant increasing of rural economic development and the farmers’ awareness of the legal system, the rural financial problem in China has become the most concerned, sensitive hot issue and difficult problems, which is directly related to the normal development of country economy and the formers’ vital benefits, It is also related to the stable development of rural society and the quality of the relationship between Party cadres. The CPC Central Committee and the State Council issued a Central file entitled<Some opinions on comprehensively deepening the rural reform and accelerating the modernization of Agriculture>. This central file about "Sang Nong" has been issued 11 years continuously since 2004, it reflects that our central authority takes the "Sang Nong" seriously, and they emphasize the "Sang Nong" plays an important role in our China’s socialist modernization construction. However, because China’s rural financial audit started late relatively, the degree of development in the country is not balanced, there are many problems in the process of establishing and implementing rural audit supervision. To make China’s rural financial audit work functional and effective, and promote the rural economy toward the direction of standardization and health development, it is urgent to study the rural financial audit standardization.This paper starts from the situation of China’s current rural financial audit supervision. Firstly, the author discusses three aspects:the status of rural financial accounting and auditing, the rural financial management mode and rural audit supervision information. Secondly, three theories as the basis of research:the principal agent theory, audit control theory and auditing independence theory. Thirdly, this paper analyzes the current rural financial audit supervision and standardization. As The Guiyang County, Chenzhou City, Hunan Province for example, according to the primary data after questionnaire, this paper use descriptive analysis and SPSS data analysis software to analyzes reliability test and the influencing factors of rural financial audit supervision standardization. It concludes that institutional factors and information factors are the main factors which can affect the rural financial audit supervision standardization. In the same time, the author proposes that the government should establish and improve the financial audit supervision system in the order of the rural financial audit system of Guiyang county further envelopment.