| 1. | In this paper , we think , first , during the start - up stage , village collective economy auditing should be predominated by agriculture section ( namely current auditing patterns ) ; second , during the stage of growth , village collective economy auditing should be predominated by the government ( namely near period reform target ) ; third , during the stage of sable development , village collective economy auditing should mainly adopt inner - auditing patterns , combination with society entrust audits ( namely long - term reform target )
本文认为农村集体经济审计的起步阶段应当采用由农业主管部门主导的审计模式(即现行审计模式) ，其成长阶段则应当由以国家审计主导的审计模式来推动(即近期改革目标) ，其稳定发展阶段则应当采用集体经济组织内部审计为主委托社会审计为辅的模式(即远期改革目标) 。 |
