The Study On Village-Level Financial Audit Of Heng Yang

Entered the new era,the central and local governments the degree of attention to the "three rural" referred to the unprecedented height,in terms of policy and financial support is an unprecedented rare;All parts of the country seriously implement the relevant principles and policies of rural financial management,to strengthen rural village financial audit has played a certain role.However,because of historical factors,the difference of economic development level and the bondage of the basic political system in our country,and village-level financial accounting is not complete,village-level financial system is not standard,village affairs is not transparent,village and township finances supervision does not reach the designated position,leading to the village "three-capital" many loopholes in management and high risk is high,the villagers' opinions.By conducting village-level financial audit,therefore,can not only offer clear collective "background",cleaning the murakami money "" at the bottom of cabinet,and make the" heart "of the masses is bright to deepen the village affairs,integrity,to prevent risks,maintaining rural stability,promote the harmonious development and implement the strategy of rejuvenating the country more than the winning goal.Papers in HengYang county village-level financial audit as the research object,by analyzing the present situation of HengYang county village-level financial audit,village-level financial audit problems and reasons,learning the advanced experience of domestic village-level financial audit,HengYang county village-level financial development Suggestions are put forward.First of all,the paper studied the village-level financial audit of the related literature at home and abroad,has been clear about the paper's research purpose and meaning,main research contents and methods.Second,the thesis of village-level financial,village-level financial management,village-level financial audit is defined,summarized village-level financial audit related principal-agent theory,centralization and decentralization theory and internal control theory.Third,the paper from the HengYang county current village level financial audit principles,relations,links of the practice of the status analysis.Fourth,the paper on the problems and reasons in the process of HengYang county village-level financial audit analysis,found that the HengYang county village-level financial audit in audit resultant force,audit system,the audit environment,audit effect problems;Papers from the village-level financial audit understanding shortage is not high,imperfect mechanism,the factors and the analysis of the reason of a lack of authority.Finally,by learning advanced experience ofvillage-level financial audit,combining the reality of HengYang county village-level financial audit work,from strengthen village-level audit team leader leadership and improve the village-level financial management system of the third party audit,strengthen the village-level financial audit inputs and improvement of village-level financial audit democratic supervision mechanism,first proposed the idea of HengYang county village-level financial audit.