论建立乡镇政府审计机关的必要性——基于审计需求和审计主体的理论框架

以资源为基础的委托代理关系、激励不相容、信息不对称、环境不确定性，这些是主要的审计需求因素，独立性和审计成本是影响委托人构建或选择审计主体的主要因素。根据上述理论框架分析，乡镇政府各行政部门、乡镇直属事业单位、村居集体经济组织、乡镇集体经济企业、村居委员会这些组织对乡镇政府审计机关作为优先审计主体有着稳定和相当规模的需求，从独立性和成本效益原则两个视角，为了满足乡镇审计需求，组建乡镇政府审计机关是完全必要的。

The Necessity of Establishing the Audit Agencies of Village and Township Government:Based on the Audit Demand and the Audit Main Body Theory Framework

Such factors as the trust agent relationship based on resources, the incentive incompatibility, information asymmetry, environmental uncertainty are the main audit requirements while independence and audit cost are the major factors influencing the establishment of agency and selection of audit entity. According to the above theoretical framework, on the one hand, there is a stable and considerable size of demand for the audit agencies of township government on the part of the different administrative departments of township government, institutions directly under the township government, village economic organizations, village economic enterprises, village committee in terms of the selection of audit entity; on the other hand, it is also necessary to establish audit agencies of township government from the perspective of independence and the principle of cost effective.