Research On Working Mechanism Of The Villages And Towns Audit In L City

The township level government has not set up an audit institution at the present stage,but there is an objective demand for audit in towns and rural areas.In the context of Full Audit Coverage,Rural Governance and the implementation of Rural Revitalization Strategy,it is an irresistible trend that towns and villages,as new audit objects,should be included in the scope of national audit.The exploration of township audit mechanism has been carried out all over the country,and the "audit institutions" of township governments have emerged in various forms,and formed multiple audit mechanisms with regional characteristics to carry out the township audit.Now,township audit has had the nature of national audit.This paper takes L City as an example to analyze the township audit mechanism of L City.At present,L City has set up an audit office in the township level government of the whole city to audit the economic responsibility of the heads of administrative villages(residential areas)and functional departments of the township government under the jurisdiction of the township.The audit institute is under the dual leadership of the county-level audit institution and the township government,which is one of the current township audit mechanisms,and also the first pilot project to set up an audit institute at the township level.The implementation time is early,the implementation intensity is strong,and the effect is obvious,but there are also many problems.Starting from the background of “Full Audit Coverage”,this paper expounds the research significance of the paper.On the basis of combing the research at home and abroad,this paper discusses the deficiencies of the research.Based on the motivation and demand of township audit,this paper expounds the necessity of the township audit,and sorts out the historical evolution of it.Next,it introduces the current situation of the audit work in L City,especially the implementation process of the audit in towns and villages.Then,this paper analyzes the effectiveness of township audit based on the audit objectives of towns and villages in L City,and analyzes the limitations of the elements,rules,procedures and effects of township audit mechanism in L City,as well as puts forward suggestions to improve the audit mechanism of towns and villages in L City.Finally,the conclusion is drawn that the functional defects of the township audit mechanism should be remedied,and the structural defects need further mechanism exploration.There are still many deficiencies in practice and theoretical exploration,this paper also has some shortcomings,which will be described in the conclusion part.