农村集体经济审计模式创新研究

农村集体经济审计是提高农村经济效益、维护农村经济秩序的有效保障。现行农村集体经济审计站审计的模式已经落伍，委托CPA审计的辅助模式也有很多弊端。基于国家审计机关主管的相对统一的“农村经济审计监督中心”的审计模式是农村集体经济审计模式的创新和发展。创新模式的运行保障机制主要有明确农村集体经济审计法律地位、建立配套的审计制度、规范审计程序、深化审计内容、拓展审计类型，提高审计能力、建立高素质的审计队伍。

A Study on the Innovative Mode of Rural Collective Economy Audit

Rural collective economy audit is an effective guarantee for improving rural economy and maintaining rural economic order.The mode of the present audit station in the rural collective economy audit is out-of-dated and the auxiliary mode of committed CPA also has a number of weaknesses.The relatively independent mode of rural economy audit supervision center based on the state audit institutions is an innovation and development.The operating guarantee mechanism of the innovated mode has a clear legal status,...