Study On Problems And Countermeasures Of Audit Of Outgoing Cadres Of Village Two Committees

Under the background of rural revitalization,the problem of farmers and rural agriculture has always been a problem that our Party and the country focus on solving under the background of rural revitalization.The 19 th Party Congress put forward more clearly to speed up the process of agricultural modernization and give priority to rural agriculture.In the villager self-governance system,the cadres of the village "two committees" assume the responsibility of public managers in the collective assets of the village,and are the first line of rural revitalization and poverty alleviation.At present,while rural property right system reform and new rural construction are in full swing,financial investment in rural infrastructure construction is gradually increasing,bringing unprecedented opportunities for rural development.Meanwhile,the importance of carrying out supervision on the performance of economic responsibility of cadres in rural "two committees" is also becoming increasingly prominent.However,although the study of outgoing economic responsibility audit is rich,its theoretical research and audit practice mostly revolve around leading cadres of the party and government and leaders of enterprises and enterprises.As a "new business",the outgoing audit of cadres of the village "two committees" is still in the immature stage of theoretical and practical research and development,and there are still some shortcomings in the urgent need to standardize and improve.In this paper,the economic responsibility audit project of the outgoing cadres of the "two committees" in 14 villages under the jurisdiction of Y township,County X of A Province in 2021 is taken as the case background.On the basis of clarifying the relevant concepts of the outgoing economic responsibility audit of the "two committees" at the village level and the village account management system,the common literature research method and case analysis method are comprehensively used,as well as the innovative use of three research methods: field research.And combined with the village cadres in the outgoing audit of public trust responsibility,power checks and balances,internal control and other theories and applications.By participating in the outgoing audit practice of cadres in the village level "two committees" of 14 administrative villages under the jurisdiction of Y Township,the author found out the common problems existing in the outgoing audit of village cadres from the practice,including the audit project planning is not standard,the audit execution environment is not good,the audit focus is not prominent,the responsibility definition is not accurate,the audit results do not fully reflect the evaluation function,and the audit rectification is not in place.In combination with the actual situation of villages under the jurisdiction of Y Township and the research and analysis,the causes of the problems were found,including the lack of work guidelines,no model to follow,lack of work guidelines,no model to follow,difficult to grasp the key points of audit,many problems left over from history,lagging audit technology and imperfect supervision mechanism.At the same time,this paper from the problem,combined with the background of The Times to put forward seven feasible suggestions,one is to improve the top-level design,strengthen the system guarantee;Second,standardize the financial management at the village level,including strengthening the business training of the financial personnel at the village level,improving the financial management system at the village level,strengthening the disclosure system of village affairs,strengthening the supervision of the "three capital";Third,clarify the subject of economic responsibility;The fourth is to innovate the way of work,highlighting the key points of audit,including innovating the way of audit work,focusing on the key points of audit;Fifth,we should make sufficient preparatory work for audit,including making good mid-and long-term planning for audit and improving the professional level of audit team.Sixth,innovate audit technology and improve audit efficiency;Seventh,we will improve the supervision mechanism and implement audit rectification,including establishing post-audit account rectification and strengthening departmental coordination,so as to form joint efforts for joint management.It is hoped that the study of this paper can provide suggestions and enlightenment for future grassroots to carry out the economic responsibility audit of outgoing village cadres,and also hope to make some contributions to strengthening the construction of rural party conduct and clean government,improving the level of rural financial management,and improving the socialist audit supervision system with Chinese characteristics.