| 中国农村集体经济审计模式制度变迁及路径创新 |
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| 引用本文： | 陈建萍,朱朝晖.中国农村集体经济审计模式制度变迁及路径创新[J].财经论丛,2009(4). |
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| 作者姓名： | 陈建萍 朱朝晖 |
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| 作者单位： | 1. 温州大学商学院,浙江,温州,325035
2. 浙江工商大学财会学院,浙江,杭州,310018 |
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| 摘 要： | 由于农村集体经济组织的特殊性,目前对农村集体经济审计的性质、任务、模式等重大理论问题仍然没有统一定论.随着经济的发展,建设和谐新农村,使得农村集体经济的审计环境发生了巨大的变化.如何更好地加强审计监督越来越成为大家关注的重要课题之一.本文基于制度变迁的视角,结合典型的审计关系的分析,对现行的中国农村审计模式进行剖析,在此基础上提出农村集体经济审计模式的创新路径.
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| 关 键 词： | 农村集体经济审计模式 制度变迁 路径创新 |
China Rural Collective Economic Auditing Patterns' Institutional Change and the Path of Innovation |
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| CHEN Jian-ping,ZHU Zhao-hui.China Rural Collective Economic Auditing Patterns'' Institutional Change and the Path of Innovation[J].Collected Essays On Finance and Economics,2009(4). |
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| Authors: | CHEN Jian-ping ZHU Zhao-hui |
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| Institution: | CHEN Jian-ping1,ZHU Zhao-hui2 (1.Business School,Wenzhou University,Wenzhou 325035,China,2.Finance , Accounting School,Zhejiang Gongshang University,Hangzhou 310018,China) |
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| Abstract: | As the rural collective economic organizations are unique,its nature,mandate,modalities and other major theoretical issues still haven't a unified definition.With economic development,the construction of a harmonious new countryside has made the environment of the rural collective economic auditing undergo tremendous changes.How to strengthen audit and supervision becomes one of the important issues.Based on the perspective of institutional change,with the help of the analysis of the typical audit relations... |
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| Keywords: | rural collective economic auditing model institutional change path of innovation |
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