刍议农民专业合作社外部审计的主体  

Discussion on the Main Body of Farmers’ Professional Cooperatives External Audit

作　　者：李敬锁[1] 张兴中[2] 熊伟[3] 辛德树[3] 牟少岩 

机构地区：[1]青岛农业大学中国农村发展研究院,山东青岛266109 [2]湖北省农业科学院科技管理处,武汉430064 [3]青岛农业大学经济与管理学院,山东青岛266109

出　　处：《湖北农业科学》2013年第7期1721-1723,共3页Hubei Agricultural Sciences

基　　金：山东省高等学校人文社会科学项目(J11WG11);青岛市软科学研究计划项目(11-2-3-75-(19)-zhc)

摘　　要：随着中国农民专业合作社的快速发展,在规范、依法运行方面还存在着不少的问题,而解决这些问题仅仅依靠合作社内部的审计监督机制难以实现,需要引入外部审计监督机制。合作社联社是合作社发展到一定阶段的产物,当前在中国已显示出强劲的发展势头。面对数量庞大的农民专业合作经济组织,单纯依靠政府的力量难以有效实现对合作社的外部审计监督,而合作社联社在这方面比政府或社会审计机构更具有优势,应成为农民专业合作社外部审计的主体。With rapid development of Chinese farmers’ professional cooperative,there exists many issues in terms of specification and lawbased operation,and to solve these problems only by internal audit supervision mechanism of cooperative is difficult to realize,so the government needs to introduce external audit supervision mechanism.Cooperative assoication is the product of cooperative which runs to a certain stage,and it revealed a strong momentum of development in China.Faced with a huge number of farmers ’ specialized cooperative economic organizations,and solely rely on the power of the government,it is difficult to effectively achieve the external audit supervision,but cooperative assoication has more advantage to realize that kind of supervision than the government or social audit institutions,that it should become the main body of the farmers’ specialized cooperatives external audit.

关 键 词：农民专业合作社 外部审计 合作社联社 

分 类 号：S[农业科学]