乡村“微腐败”研究型审计的现实困境与实现路径研究  

Research on the Realistic Dilemma and Realization Path of Research Audit of “Micro-corruption” in Rural Areas

作　　者：伍月 吕海凤 罗忠莲 WU Yue;LYU Haifeng;LUO Zhonglian(School of Economics&Management,Jiangxi Normal University,Nanchang,Jiangxi 330022,China)

机构地区：[1]江西师范大学经济与管理学院,江西南昌330022

出　　处：《金融教育研究》2025年第2期71-80,共10页Research of Finance and Education

基　　金：江西省高校人文社会科学研究项目(青年项目)“数字乡村试点背景下乡村‘微腐败’审计协同治理系统建构研究:以江西首批试点县(市)为例”(JJ21226)。

摘　　要：将研究型审计嵌入乡村“微腐败”治理中,从源头上治理乡村“微腐败”问题,既是新时代我国基层审计机关参与乡村“微腐败”治理的内在要求,也是破解乡村“微腐败”审计困境的现实需求。深入剖析乡村“微腐败”审计的现实困境,从必要性、可行性与实现流程三个层面构建乡村“微腐败”研究型审计的理论框架,并从转变审计理念、研究审计对象、拓展审计方式与联动审计组织四个维度,提出应对乡村“微腐败”审计困境的研究型审计实现路径。Embedding research-based auditing into the governance of rural “micro-corruption” and addressing the problem of rural “micro-corruption” from the source is not only an inherent requirement for China's grassroots audit institutions to participate in the governance of rural “micro-corruption” in the new era,but also a practical need to solve the dilemma of rural “micro-corruption” auditing.This paper deeply analyzes the realistic dilemma of rural “micro-corruption” audit,and constructs the theoretical framework of rural “micro-corruption” research-oriented audit from three levels of necessity,feasibility and realization process;and puts forward the realization path of research-based audit to deal with the rural “micro corruption” audit dilemma from the four dimensions of changing audit concept,studying audit objects,expanding audit methods and linkage audit organization;in order to provide a feasible path choice for grass-roots audit institutions to manage rural “micro corruption” from the perspective of research-based audit.

关 键 词：乡村“微腐败” 研究型审计 乡村治理 

分 类 号：F239.44[经济管理—会计学]