提高农民满意度视角的农村政府管理审计研究
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摘要
随着国家对解决“三农”问题的不断深入,如何提高农民生活满意度是一个值得认真探索的课题。农民满意度受到很多因素影响,相关研究发现农村公共产品投资效率和效果、公共服务质量、社会公平性、政府工作人员的廉洁状况、农村专项资金的使用情况、惠农政策的执行情况以及农民的民主权利行使情况等因素都是影响农民满意度的关键与重点所在。农村政府直接服务于农民,接受委托对农村、农民和农业进行管理,其管理效果必然会影响上述因素从而影响农民满意度。对农村政府的管理效果进行评价和监督,发现管理问题或者隐患并提出改进建议正是农村政府管理审计的主要职能之一。
农村政府作为农村政治、经济、文化等内容的管理者承担的是公共受托管理责任,其公共受托管理责任履行情况如何,仅凭财务报表审计显然是不够的。传统的财务报表审计可以对农村政府工作进行评价,但是存在一定的局限性。传统的财务报表审计重点关注的是财务信息是否按规定的会计准则和适用的财务制度进行编制,以及是否客观公允地反应政府财务收支和财政收支活动,对农村政府的管理效果、管理效率评价不足,对政府管理过程中的公平性、效益性、效率性、环境性、可持续发展性等诸多重要因素没有进行全面评价,而这些正是管理审计的主要功能。传统的财务报表审计是事后审计,只能起到事后评价的作用,而管理审计将审计的监督时间提前至事前,并贯通事中和事后,这样就可以起到事前规划、事中监督和事后评价的作用。传统的财务报表审计主要依赖于外部审计,而管理审计在依赖外部审计的同时强调内部审计,这样就有助于农村政府及时发现问题,改进管理方法,达成管理目标。传统的财务报表审计也要关注内部控制制度,但是只关注与财务报表相关部分,并且就算对财务报表相关部分也不进行评价,而管理审计要对全部内部控制进行评价。传统的财务报表审计存在的这些局限可以通过管理审计进行有效弥补,加强对农村政府的管理审计,可以帮助其改善管理,从而提高农民满意度。因此,从提高农民满意度的视角研究农村政府管理审计具有现实的理论意义和实践意义。
基于此,本文调查了农村政府管理审计的需求状况,发现农村政府确实需要管理审计。运用结构方程模型证实了加强农村政府管理审计对提高农民满意度的正向促进作用。在此基础上构建了农村政府管理审计体系,对农村政府管理审计主体、审计客体、审计原则、审计路径和方法等内容进行探索性分析。并提出了推进农村政府管理审计的相关政策建议。本文的主要内容如下：
第1章是绪论,介绍了本文的研究背景、研究意义、研究思路与方法。
第2章对管理审计和农民满意度的相关文献进行了回顾。
第3章分析了本文的理论基础,主要包括满意度理论、委托代理理论和公共受托责任理论。并界定了本文使用的几个核心概念,包括农村、农村政府、管理审计、农村政府管理审计等。
第4章从理论和实证两个方面对农村政府管理审计的需求进行了分析。在理论部分,首先分析了农村政府当前的管理审计现状,调查发现目前的农村政府以管理审计为名进行审计的情况比较少见,一些相关领域以其他审计的方式在不同侧面不同程度地履行着管理审计的部分职能,但当前的各种审计不能有效涵盖对农村政府整个管理过程的评价和监督。由于没有一套完整的管理审计体系,又缺乏管理审计相关法律法规支持,当前农村政府管理审计存在一些突出问题,比如：管理审计环境薄弱,审计主体也比较混乱,对管理审计客体缺乏统一认识,管理审计方法和管理审计标准缺失等。然后分析了农村政府管理审计和农村政府管理之间的互动作用。农村政府受托公共管理责任是农村政府管理审计的切入点,一方面,农村政府管理审计可以促进农村政府改善管理,更好地履行其受托公共管理责任。另一方面,农村政府良好的管理也可以促进管理审计的开展。在实证部分,采用问卷方式对农村政府管理审计需求进行调查,在调查问卷中设计了二十三个与农村政府管理审计需求有关的问题,运用统计软件分析发现,农村政府的确迫切需要实行和加强管理审计。
第5章分析了农民满意度的主要影响因素,在总结相关文献的基础上利用二十个主要因素作为观测变量对农民满意度进行了调查,通过因子分析提炼出三个主因子,即“农民对农村公共投资与服务的满意程度”、“农民对农村集体经济组织的满意程度”和“农民对乡(镇)基层领导干部的满意程度”。在第6章的分析中以此三个主因子作为二级潜变量。
第6章对农村政府管理审计是否可以提高农民满意度进行了实证研究。由于“农民满意度”和“农村政府管理审计”不能直接测量,所以把这两个变量作为一级潜变量。本文用第5章分析得出的三个主因子作为“农民满意度”的二级潜变量,对应设置十个观测变量进行观测。同时将“农村政府管理审计”一级潜变量细分成了“乡(镇)政府内部控制审计和内部财务报表审计”、“乡(镇)政府财务信息审计”、“农村集体经济组织审计”和“公共投资及其他专项审计”四个二级潜变量,因为目前对农村政府开展的上述四个方面的审计在不同侧面不同程度地履行着部分管理审计职能,对于四个二级潜变量,设计了二十六个观测变量进行观测。在整理调查数据后,运用结构方程模型进行分析,在统计上显著地验证了“农村政府管理审计对农民满意度的提升具有正向促进作用”的假设。
第7章对农村政府管理审计体系进行了构建。农村政府管理审计是对农村政府受托公共管理责任的审计。本文从提高农民满意度视角,结合农村政府实际工作,对农村政府管理审计体系进行了构建。对于农村政府管理审计主体,本文研究认为,不能如传统观念那样将管理审计囿于内部审计范畴,管理审计的主体应该是多元的,主要包括内部审计主体和政府审计主体,这两种审计主体在管理审计的不同领域发挥各自对农村政府管理受托责任的审计作用。对于农村政府管理审计的客体整体上应该是农村政府的受托管理责任履行情况,具体内容本文总结为“3+1”模式,即三个“审计业务循环”加一个“领导干部归口责任评价”。三个审计业务循环分别是农村政府内部控制和财务信息审计、农村集体经济组织审计和农村政府职能部门管理活动审计。对不同业务循环,本文提出了相应的评价标准和审计路径。
第8章首先总结了本文的研究结论,并提出了实行和加强农村政府管理审计的政策建议,然后指出了本文的研究不足和未来的研究方向。
主要研究结论包括七个方面的内容,第一,农村政府管理审计对提高农民满意度具有正向促进作用。第二,把管理审计视为内部审计是不全面的,管理审计分为内向型和外向型,其审计主体应该具有多元性。第三,农村政府管理审计客体可以归结为“3+1”模式。第四,农村政府内部控制审计和财务报表审计可以进行整合。第五,职能部门管理活动审计可以从管理决策、管理过程和管理结果三个方面开展。第六,提出了两种可供选择的农村集体经济组织审计模式。第七,农村政府管理审计除可以使用一般审计方法以外,还有一些特殊审计方法。
政策建议主要包括三个方面,一是强化政府管理审计理念的措施建议,二是建立健全农村政府管理审计建议,三是加强农村政府管理审计有效实施的措施建议。
本文的创新点主要体现在：
(1)运用结构方程模型研究了农村政府管理审计对提高农民满意度的正向促进作用。目前国内外学者对管理审计的研究主要集中于企业领域的定性研究,本文则利用结构方程模型对农村政府管理审计和农民满意度的关系进行研究,发现农村政府管理审计对提高农民满意度具有显著地正向促进作用。
(2)本文构建了农村政府管理审计体系。该体系包括农村政府管理审计主体、审计客体、审计原则、审计思路和审计方法等内容。特别是提出了农村政府“内外向综合型”管理审计主体模式和“3+1”管理审计客体模式,“3+1”管理审计客体模式是指三个“审计业务循环”加一个“农村政府领导干部归口管理责任评价”为内容的审计客体模式。
(3)提出了农村政府内部控制和财务报表整合审计思路,重点分析了二者进行整合审计的必要性和可行性,设计了整合审计流程,研究了整合审计的实施方案,并从“内外向综合型”管理审计的角度建立了一套审计报告体系。审计报告可以合并出具,也可以分别出具。如果合并出具审计报告,审计报告包括三种类型：一是内部审计机构对内合并报告整合审计结果；二是内部审计机构对外合并报告整合审计结果；三是外部审计机构对外合并报告整合审计结果。如果分别出具审计报告,审计报告包括五种类型：一是内部审计机构对内报告财务报表审计结果；二是内部审计机构对内报告内部控制审计结果；三是内部审计机构对外报告内部控制审计结果；四是外部审计机构对外报告财务报表审计结果；五是外部审计机构对外报告内部控制审计结果。
(4)对财务报表和内部控制整合审计的审计依据进行了探索研究,提出不同审计主体分别针对财务报表和内部控制进行审计时的主要依据,并提出了相关法律法规和政策建议。本文建议出台相关审计指引等作为审计依据,这些审计依据主要包括四个方面的内容：一是建议出台农村政府内部审计准则(指引),用以指导农村政府内部审计部门对财务报表开展内部审计并对内报告；二是建议出台农村政府内部控制规范和农村政府内部控制应用指引,用以指导农村政府内部审计部门评价农村政府内部控制有效性并对内报告；三是建议出台农村政府内部控制评价指引,用以指导农村政府内部审计部门评价农村政府内部控制有效性并对外报告；四是建议出台农村政府内部控制审计指引,用以指导国家审计机构等外部审计部门对内部控制有效性进行评价并对外报告。
Along with the intensification of Chinese government's solution to "three-dimensional rural" issues, the problem on how to improve peasants' life satisfaction has become particularly important. There are many factors affecting farmers' satisfaction, of which some important influencing factors are directly related to the performance of accountability in rural government management, while the enhancement of management audit in rural government can promote rural government to improve its performance of accountability in management. Based on this, the paper researches and confirms the positive role played by the enhancement of management audit in rural government in promoting peasants' satisfaction, on which basis, it makes an analysis on the content of the management audit in rural government, gaining a preliminary frame system for the management audit in rural government. Afterwards, the paper makes a bold exploration into the preliminary frame system, thus building a set of integrated system of management audit in rural government.
On the basis of hackling the correlative literature at home and abroad, this paper first analyzes the need for management audit in rural government, discovering that at present, the work of management audit in rural government of China is in urgent need of improvement. The author has done a survey of the demand for management audit in rural government by designing twenty-three questions in the questionnaire related to the demand for management audit in rural government. By using statistical analysis software, the author finds that it's indeed urgent for the rural government to reinforce management audit.
Secondly, this paper combs through the many influencing factors for peasants' satisfaction in chapter six, to find out twenty-one factors out of them which are related to the management audit in rural government. By means of field adjustment, the author uses statistical software to single out ten major influencing factors for the following research. These ten influencing factors are as follows:
The situation of villagers'representative conference (it exercises the right to make decision, right of management and right of supervision on behalf of villagers), the management status of rural collective economic organizations'"three economic foundations"(capital, asset and resource), the construction situation of rural roads, the situation on how the grass-roots cadres of township governments, villagers' committees and village party committees handle concrete affairs for people and address farmers' hardships, preliminary education in rural areas, the implementation of preferential policies for farmers, the situation on how the financial affairs of rural collective economic organizations are disclosed, rural medical care and public health, and the right of access to the information about other rural public affairs than the financial information of rural collective economic organizations as well as anti-corruption and advocacy of integrity.
In chapter seven, the paper makes an empirical study on whether the management audit of rural government can improve farmers'satisfaction. The basic thinking of the empirical study is as follows:Since peasants'satisfaction and management audit in rural government can't be measured directly, the two variables are seen as level-one latent variables. The ten factors, which are selected from chapter six and have the greatest impact, are classified into three categories by nature, which are farmers'satisfaction with rural public services, farmers' satisfaction with rural collective economic organization and farmers'satisfaction with the grassroots leading cadres of township governments. The three categories are regarded as secondary latent variables, with the ten factors mentioned above used as observational variables. In addition, the paper breaks down the level-one latent variables for the management audit of rural government into four secondary latent variables, which are internal control audit and internal audit in township governments, audit of financial information in township governments, audit of rural collective economic organizations as well as audits of public investment and other special audits, corresponding to which, twenty-six observational variables are designed for observation. After the investigation and data compilation, use is made of a structural equation model for analysis, and it's found that management audit of rural government can effectively promote the improvement of farmers' satisfaction, being statistically significant.
Afterwards, this paper structures a system for the management audit of rural government. With a quite wide extension, the concept of management audit generally includes legal audit and criterion audit of financial information, legal audit and criterion audit in management process, performance audit, audit of economy in management process and result, audit of management efficiency and effectiveness audit, etc., as commonly referred by us. There are many different views instead of unified standards on what are management audit, subject and object of management audit, audit content, audit criteria and audit method, etc. This paper argues that it's unfeasible to restrict management audit to internal audit like traditional ideas, and the subject of management audit should be multivariate, including not only the subject of internal audit, but the subject of government audit and social audit. These three audit subjects are respectively giving play to an audit function in the accountability in rural government management in different areas of management audit. The object of the management audit in rural government should be the implementation of the accountability in rural government management, whose concrete manifestation is the management process and management result of rural government. It's unnecessary to distinguish these two strictly in audit practice, and they are often known collectively as management or management activity. Management audit in rural government should include six aspects of contents:Audit of rural government's financial statements, internal control audit in rural government, audit of rural government's public investments, audit of rural government's special funds, audit of rural government cadres' economic responsibility and audit of rural collective economic organizations.
According to a traditional viewpoint on audit, audit falls into financial statement auditing and management audit. The viewpoint sees the relationship between financial statement auditing and management audit as an opposite one or a complementary one, thinking that financial statement auditing is used for financial accountability while management audit is used for accountability in management. As financial accountability and accountability in management are totally different from each other, these two audits are also totally different from each other. But as the author argues, management audit in rural government ought to include financial statement auditing from the perspective of auditing practice. When conducting a management audit of rural government, lots of financial indexes will surely be involved, in which case, financial statement auditing can rationally guarantee the legality and fairness of financial indexes. Financial statements can supply management audit with necessary information, so it's unconvincing to separate financial statement auditing from management audit completely. Rural governmental financial management being also a part of management, the audit of rural government's financial statements should also be a constituent part of management audit in rural government. The audit of government's financial statements is different from that of an enterprise's financial statements, so in the process for government's financial statements to be audited, attention should also be paid to capital usage efficiency and effect. It has something peculiar to management audit. Financial statement auditing and internal control audit can be integrated with each other. In practice, it's not the optimal choice to separate financial statement auditing from management audit completely, for it's not good for audit efficiency and effectiveness to be improved.
Combing the concrete content of management audit in rural government means gaining a foundation framework for management audit in rural government.
However, management audit in rural government is not the simple sum of the preceding six aspects, so it's necessary to integrate the six aspects of management audit in rural government.
Firstly, based on the perspective of management audit in rural government, rural government's internal controls and financial statements can be integrated with each other to save audit resources and improve audit efficiency.
Secondly, it's feasible to integrate the audit of rural government's public investments, audit of special funds and audit of cadres'economic responsibility into management audit in rural government. Rural government undertakes the management of rural public investments, public affairs and agriculture-related special funds, all of which are the management contents of the different functional departments in rural government. The management result of these projects, in fact, also depends on administrative decisions and administrative procedures. Based on this recognition, the audit of rural government's functional management can conduct audits from such three dimensionalities as managerial decision, management process and management result, with different departments in rural government as objectives.
Rural collective economic organization is divided into two levels: township-level and village-level. At present, there are no laws for the audit of rural collective economic organizations, so there are audit patterns of various types from place to place. A township collective economic organization usually adopts social audit model and inside audit model, while a village collective economic organization mainly adopts the pattern of audit of operating management station for rural economy, the pattern of professional audit in township governments, the pattern of social audit and the pattern of resident audit. This paper makes a contrastive analysis on the four audit patterns from the aspects of audit subject, the nature of audit, professionalism, independence, coerciveness, authority, funding source and relative merits. On this basis, it raises such five major issues as audit's juridical status and independence, auditors' professional qualities, funding source and audit emphasis, which need be considered and resolved for the normalization of rural collective economic organizations from the perspective of management audit. As a result, it proposes two audit patterns for rural collective economic organizations.
Finally, in the framework of the preceding integration, a model for integrated management audit in government is obtained.
After integrating the systems of management audit in rural government, the paper proposes an idea for the enhancement of management audit in rural government and throws out a suggestion for the promotion of the legislation for management audit in rural government:
1. Deepen the knowledge of management audit and strengthen the concept of management audit in rural government. Rural government and its staff are responsible for inspecting and assessing the management audit of rural government. Is it legal? Are their administrative decisions appropriate? Is the management process legal and efficient? Will the management result achieve the goal? The concrete content mainly includes all aspects and various management links of the audited rural government, such as whether the institutional framework and personnel allocation in the rural government is sound, rational and effective, whether the work plans are feasible, whether the internal control system is sound, how effectively various administrative tasks are implemented, whether the management methods can be improved from the perspective of developing harmonious new countryside sustainably, whether the rural government's management over rural collective economy is efficient and whether the rural cadres'management responsibility is fulfilled effectively, etc. In the meantime, management audit can also reveal timely the deviations, defects and errors existing in the management process, and proposes constructive, prospective improvement suggestions, to further improve management efficiency and effect. Therefore, it's necessary to deepen the knowledge of management audit in rural government to further promote the work of management audit.
2. It is necessary to establish and perfect the laws and regulations related to rural government audit, mainly including:(1) It is necessary to speed up the construction of Internal Audit Law, like CPA Law, to promote the authority of internal audit.(2) It is necessary to establish a sound Fundamental Norms for Rural Government's Internal Controls and Application Guide for Rural Government's Internal Controls as soon as possible, for instructing rural government to establish a sound internal control and execute it strictly, and instructing the internal audit department of rural government to evaluate the effectiveness of the internal control and issue an internal report.(3) It is necessary to establish a sound Appraisal Guide for Rural Government's Internal Controls as soon as possible, for instructing rural government to estimate the effectiveness of the internal control and issue an external report.(4) It is necessary to establish a sound Audit Guide for Rural Government's Internal Controls as soon as possible, and use it to instruct state audit (external audit) to appraise the effectiveness of rural government's internal controls and issue a report.(5) Perfect legislation of management audit in rural government, to dovetail the audit of rural government's financial statements, audit of internal controls, performance audit, audit of cadres' economic responsibility, audit of public investments, audit of special funds and audit of rural collective economic organizations from the perspective of management audit, to integrate the relevant clauses from the angle of improving peasants'satisfaction and building harmonious new countryside as much as possible, to drive the construction of management audit criteria. Under a proper condition, it's feasible to set up Management Audit Law for Rural Government, Criterion for Management Audit in Rural Government, and Practice Guides for Management Audit in Rural Government on the basis of revising Audit Law. At the same time, it's also feasible to support county-level and municipal governments to found an association for management audit in rural government at the legal level.
3. The safeguard measures for implementation of management audit in rural government mainly include building a sound management audit organization system, making great efforts to train talents in management audit and enhancing the construction and effective implementation of rural government's internal control system, to supply a fruitful soil for the management audit of rural government. In the course of system construction, what calls for attention is that it's necessary to follow the principle of gradual improvement, think of a way to actually remove the obstruction within rural government, further optimize internal control environment, strengthen rural government's supervision over its internal power, introduce the result of internal control audit into the evaluation system of rural cadres, and bring in a reward mechanism to cause a relevant pressure to rural cadres. At the same time, what else needs attention is that it's necessary to strengthen the construction of a system for rural government information and enhance the service awareness and service level of management audit in rural government.
农村政府作为农村政治、经济、文化等内容的管理者承担的是公共受托管理责任,其公共受托管理责任履行情况如何,仅凭财务报表审计显然是不够的。传统的财务报表审计可以对农村政府工作进行评价,但是存在一定的局限性。传统的财务报表审计重点关注的是财务信息是否按规定的会计准则和适用的财务制度进行编制,以及是否客观公允地反应政府财务收支和财政收支活动,对农村政府的管理效果、管理效率评价不足,对政府管理过程中的公平性、效益性、效率性、环境性、可持续发展性等诸多重要因素没有进行全面评价,而这些正是管理审计的主要功能。传统的财务报表审计是事后审计,只能起到事后评价的作用,而管理审计将审计的监督时间提前至事前,并贯通事中和事后,这样就可以起到事前规划、事中监督和事后评价的作用。传统的财务报表审计主要依赖于外部审计,而管理审计在依赖外部审计的同时强调内部审计,这样就有助于农村政府及时发现问题,改进管理方法,达成管理目标。传统的财务报表审计也要关注内部控制制度,但是只关注与财务报表相关部分,并且就算对财务报表相关部分也不进行评价,而管理审计要对全部内部控制进行评价。传统的财务报表审计存在的这些局限可以通过管理审计进行有效弥补,加强对农村政府的管理审计,可以帮助其改善管理,从而提高农民满意度。因此,从提高农民满意度的视角研究农村政府管理审计具有现实的理论意义和实践意义。
基于此,本文调查了农村政府管理审计的需求状况,发现农村政府确实需要管理审计。运用结构方程模型证实了加强农村政府管理审计对提高农民满意度的正向促进作用。在此基础上构建了农村政府管理审计体系,对农村政府管理审计主体、审计客体、审计原则、审计路径和方法等内容进行探索性分析。并提出了推进农村政府管理审计的相关政策建议。本文的主要内容如下：
第1章是绪论,介绍了本文的研究背景、研究意义、研究思路与方法。
第2章对管理审计和农民满意度的相关文献进行了回顾。
第3章分析了本文的理论基础,主要包括满意度理论、委托代理理论和公共受托责任理论。并界定了本文使用的几个核心概念,包括农村、农村政府、管理审计、农村政府管理审计等。
第4章从理论和实证两个方面对农村政府管理审计的需求进行了分析。在理论部分,首先分析了农村政府当前的管理审计现状,调查发现目前的农村政府以管理审计为名进行审计的情况比较少见,一些相关领域以其他审计的方式在不同侧面不同程度地履行着管理审计的部分职能,但当前的各种审计不能有效涵盖对农村政府整个管理过程的评价和监督。由于没有一套完整的管理审计体系,又缺乏管理审计相关法律法规支持,当前农村政府管理审计存在一些突出问题,比如：管理审计环境薄弱,审计主体也比较混乱,对管理审计客体缺乏统一认识,管理审计方法和管理审计标准缺失等。然后分析了农村政府管理审计和农村政府管理之间的互动作用。农村政府受托公共管理责任是农村政府管理审计的切入点,一方面,农村政府管理审计可以促进农村政府改善管理,更好地履行其受托公共管理责任。另一方面,农村政府良好的管理也可以促进管理审计的开展。在实证部分,采用问卷方式对农村政府管理审计需求进行调查,在调查问卷中设计了二十三个与农村政府管理审计需求有关的问题,运用统计软件分析发现,农村政府的确迫切需要实行和加强管理审计。
第5章分析了农民满意度的主要影响因素,在总结相关文献的基础上利用二十个主要因素作为观测变量对农民满意度进行了调查,通过因子分析提炼出三个主因子,即“农民对农村公共投资与服务的满意程度”、“农民对农村集体经济组织的满意程度”和“农民对乡(镇)基层领导干部的满意程度”。在第6章的分析中以此三个主因子作为二级潜变量。
第6章对农村政府管理审计是否可以提高农民满意度进行了实证研究。由于“农民满意度”和“农村政府管理审计”不能直接测量,所以把这两个变量作为一级潜变量。本文用第5章分析得出的三个主因子作为“农民满意度”的二级潜变量,对应设置十个观测变量进行观测。同时将“农村政府管理审计”一级潜变量细分成了“乡(镇)政府内部控制审计和内部财务报表审计”、“乡(镇)政府财务信息审计”、“农村集体经济组织审计”和“公共投资及其他专项审计”四个二级潜变量,因为目前对农村政府开展的上述四个方面的审计在不同侧面不同程度地履行着部分管理审计职能,对于四个二级潜变量,设计了二十六个观测变量进行观测。在整理调查数据后,运用结构方程模型进行分析,在统计上显著地验证了“农村政府管理审计对农民满意度的提升具有正向促进作用”的假设。
第7章对农村政府管理审计体系进行了构建。农村政府管理审计是对农村政府受托公共管理责任的审计。本文从提高农民满意度视角,结合农村政府实际工作,对农村政府管理审计体系进行了构建。对于农村政府管理审计主体,本文研究认为,不能如传统观念那样将管理审计囿于内部审计范畴,管理审计的主体应该是多元的,主要包括内部审计主体和政府审计主体,这两种审计主体在管理审计的不同领域发挥各自对农村政府管理受托责任的审计作用。对于农村政府管理审计的客体整体上应该是农村政府的受托管理责任履行情况,具体内容本文总结为“3+1”模式,即三个“审计业务循环”加一个“领导干部归口责任评价”。三个审计业务循环分别是农村政府内部控制和财务信息审计、农村集体经济组织审计和农村政府职能部门管理活动审计。对不同业务循环,本文提出了相应的评价标准和审计路径。
第8章首先总结了本文的研究结论,并提出了实行和加强农村政府管理审计的政策建议,然后指出了本文的研究不足和未来的研究方向。
主要研究结论包括七个方面的内容,第一,农村政府管理审计对提高农民满意度具有正向促进作用。第二,把管理审计视为内部审计是不全面的,管理审计分为内向型和外向型,其审计主体应该具有多元性。第三,农村政府管理审计客体可以归结为“3+1”模式。第四,农村政府内部控制审计和财务报表审计可以进行整合。第五,职能部门管理活动审计可以从管理决策、管理过程和管理结果三个方面开展。第六,提出了两种可供选择的农村集体经济组织审计模式。第七,农村政府管理审计除可以使用一般审计方法以外,还有一些特殊审计方法。
政策建议主要包括三个方面,一是强化政府管理审计理念的措施建议,二是建立健全农村政府管理审计建议,三是加强农村政府管理审计有效实施的措施建议。
本文的创新点主要体现在：
(1)运用结构方程模型研究了农村政府管理审计对提高农民满意度的正向促进作用。目前国内外学者对管理审计的研究主要集中于企业领域的定性研究,本文则利用结构方程模型对农村政府管理审计和农民满意度的关系进行研究,发现农村政府管理审计对提高农民满意度具有显著地正向促进作用。
(2)本文构建了农村政府管理审计体系。该体系包括农村政府管理审计主体、审计客体、审计原则、审计思路和审计方法等内容。特别是提出了农村政府“内外向综合型”管理审计主体模式和“3+1”管理审计客体模式,“3+1”管理审计客体模式是指三个“审计业务循环”加一个“农村政府领导干部归口管理责任评价”为内容的审计客体模式。
(3)提出了农村政府内部控制和财务报表整合审计思路,重点分析了二者进行整合审计的必要性和可行性,设计了整合审计流程,研究了整合审计的实施方案,并从“内外向综合型”管理审计的角度建立了一套审计报告体系。审计报告可以合并出具,也可以分别出具。如果合并出具审计报告,审计报告包括三种类型：一是内部审计机构对内合并报告整合审计结果；二是内部审计机构对外合并报告整合审计结果；三是外部审计机构对外合并报告整合审计结果。如果分别出具审计报告,审计报告包括五种类型：一是内部审计机构对内报告财务报表审计结果；二是内部审计机构对内报告内部控制审计结果；三是内部审计机构对外报告内部控制审计结果；四是外部审计机构对外报告财务报表审计结果；五是外部审计机构对外报告内部控制审计结果。
(4)对财务报表和内部控制整合审计的审计依据进行了探索研究,提出不同审计主体分别针对财务报表和内部控制进行审计时的主要依据,并提出了相关法律法规和政策建议。本文建议出台相关审计指引等作为审计依据,这些审计依据主要包括四个方面的内容：一是建议出台农村政府内部审计准则(指引),用以指导农村政府内部审计部门对财务报表开展内部审计并对内报告；二是建议出台农村政府内部控制规范和农村政府内部控制应用指引,用以指导农村政府内部审计部门评价农村政府内部控制有效性并对内报告；三是建议出台农村政府内部控制评价指引,用以指导农村政府内部审计部门评价农村政府内部控制有效性并对外报告；四是建议出台农村政府内部控制审计指引,用以指导国家审计机构等外部审计部门对内部控制有效性进行评价并对外报告。
Along with the intensification of Chinese government's solution to "three-dimensional rural" issues, the problem on how to improve peasants' life satisfaction has become particularly important. There are many factors affecting farmers' satisfaction, of which some important influencing factors are directly related to the performance of accountability in rural government management, while the enhancement of management audit in rural government can promote rural government to improve its performance of accountability in management. Based on this, the paper researches and confirms the positive role played by the enhancement of management audit in rural government in promoting peasants' satisfaction, on which basis, it makes an analysis on the content of the management audit in rural government, gaining a preliminary frame system for the management audit in rural government. Afterwards, the paper makes a bold exploration into the preliminary frame system, thus building a set of integrated system of management audit in rural government.
On the basis of hackling the correlative literature at home and abroad, this paper first analyzes the need for management audit in rural government, discovering that at present, the work of management audit in rural government of China is in urgent need of improvement. The author has done a survey of the demand for management audit in rural government by designing twenty-three questions in the questionnaire related to the demand for management audit in rural government. By using statistical analysis software, the author finds that it's indeed urgent for the rural government to reinforce management audit.
Secondly, this paper combs through the many influencing factors for peasants' satisfaction in chapter six, to find out twenty-one factors out of them which are related to the management audit in rural government. By means of field adjustment, the author uses statistical software to single out ten major influencing factors for the following research. These ten influencing factors are as follows:
The situation of villagers'representative conference (it exercises the right to make decision, right of management and right of supervision on behalf of villagers), the management status of rural collective economic organizations'"three economic foundations"(capital, asset and resource), the construction situation of rural roads, the situation on how the grass-roots cadres of township governments, villagers' committees and village party committees handle concrete affairs for people and address farmers' hardships, preliminary education in rural areas, the implementation of preferential policies for farmers, the situation on how the financial affairs of rural collective economic organizations are disclosed, rural medical care and public health, and the right of access to the information about other rural public affairs than the financial information of rural collective economic organizations as well as anti-corruption and advocacy of integrity.
In chapter seven, the paper makes an empirical study on whether the management audit of rural government can improve farmers'satisfaction. The basic thinking of the empirical study is as follows:Since peasants'satisfaction and management audit in rural government can't be measured directly, the two variables are seen as level-one latent variables. The ten factors, which are selected from chapter six and have the greatest impact, are classified into three categories by nature, which are farmers'satisfaction with rural public services, farmers' satisfaction with rural collective economic organization and farmers'satisfaction with the grassroots leading cadres of township governments. The three categories are regarded as secondary latent variables, with the ten factors mentioned above used as observational variables. In addition, the paper breaks down the level-one latent variables for the management audit of rural government into four secondary latent variables, which are internal control audit and internal audit in township governments, audit of financial information in township governments, audit of rural collective economic organizations as well as audits of public investment and other special audits, corresponding to which, twenty-six observational variables are designed for observation. After the investigation and data compilation, use is made of a structural equation model for analysis, and it's found that management audit of rural government can effectively promote the improvement of farmers' satisfaction, being statistically significant.
Afterwards, this paper structures a system for the management audit of rural government. With a quite wide extension, the concept of management audit generally includes legal audit and criterion audit of financial information, legal audit and criterion audit in management process, performance audit, audit of economy in management process and result, audit of management efficiency and effectiveness audit, etc., as commonly referred by us. There are many different views instead of unified standards on what are management audit, subject and object of management audit, audit content, audit criteria and audit method, etc. This paper argues that it's unfeasible to restrict management audit to internal audit like traditional ideas, and the subject of management audit should be multivariate, including not only the subject of internal audit, but the subject of government audit and social audit. These three audit subjects are respectively giving play to an audit function in the accountability in rural government management in different areas of management audit. The object of the management audit in rural government should be the implementation of the accountability in rural government management, whose concrete manifestation is the management process and management result of rural government. It's unnecessary to distinguish these two strictly in audit practice, and they are often known collectively as management or management activity. Management audit in rural government should include six aspects of contents:Audit of rural government's financial statements, internal control audit in rural government, audit of rural government's public investments, audit of rural government's special funds, audit of rural government cadres' economic responsibility and audit of rural collective economic organizations.
According to a traditional viewpoint on audit, audit falls into financial statement auditing and management audit. The viewpoint sees the relationship between financial statement auditing and management audit as an opposite one or a complementary one, thinking that financial statement auditing is used for financial accountability while management audit is used for accountability in management. As financial accountability and accountability in management are totally different from each other, these two audits are also totally different from each other. But as the author argues, management audit in rural government ought to include financial statement auditing from the perspective of auditing practice. When conducting a management audit of rural government, lots of financial indexes will surely be involved, in which case, financial statement auditing can rationally guarantee the legality and fairness of financial indexes. Financial statements can supply management audit with necessary information, so it's unconvincing to separate financial statement auditing from management audit completely. Rural governmental financial management being also a part of management, the audit of rural government's financial statements should also be a constituent part of management audit in rural government. The audit of government's financial statements is different from that of an enterprise's financial statements, so in the process for government's financial statements to be audited, attention should also be paid to capital usage efficiency and effect. It has something peculiar to management audit. Financial statement auditing and internal control audit can be integrated with each other. In practice, it's not the optimal choice to separate financial statement auditing from management audit completely, for it's not good for audit efficiency and effectiveness to be improved.
Combing the concrete content of management audit in rural government means gaining a foundation framework for management audit in rural government.
However, management audit in rural government is not the simple sum of the preceding six aspects, so it's necessary to integrate the six aspects of management audit in rural government.
Firstly, based on the perspective of management audit in rural government, rural government's internal controls and financial statements can be integrated with each other to save audit resources and improve audit efficiency.
Secondly, it's feasible to integrate the audit of rural government's public investments, audit of special funds and audit of cadres'economic responsibility into management audit in rural government. Rural government undertakes the management of rural public investments, public affairs and agriculture-related special funds, all of which are the management contents of the different functional departments in rural government. The management result of these projects, in fact, also depends on administrative decisions and administrative procedures. Based on this recognition, the audit of rural government's functional management can conduct audits from such three dimensionalities as managerial decision, management process and management result, with different departments in rural government as objectives.
Rural collective economic organization is divided into two levels: township-level and village-level. At present, there are no laws for the audit of rural collective economic organizations, so there are audit patterns of various types from place to place. A township collective economic organization usually adopts social audit model and inside audit model, while a village collective economic organization mainly adopts the pattern of audit of operating management station for rural economy, the pattern of professional audit in township governments, the pattern of social audit and the pattern of resident audit. This paper makes a contrastive analysis on the four audit patterns from the aspects of audit subject, the nature of audit, professionalism, independence, coerciveness, authority, funding source and relative merits. On this basis, it raises such five major issues as audit's juridical status and independence, auditors' professional qualities, funding source and audit emphasis, which need be considered and resolved for the normalization of rural collective economic organizations from the perspective of management audit. As a result, it proposes two audit patterns for rural collective economic organizations.
Finally, in the framework of the preceding integration, a model for integrated management audit in government is obtained.
After integrating the systems of management audit in rural government, the paper proposes an idea for the enhancement of management audit in rural government and throws out a suggestion for the promotion of the legislation for management audit in rural government:
1. Deepen the knowledge of management audit and strengthen the concept of management audit in rural government. Rural government and its staff are responsible for inspecting and assessing the management audit of rural government. Is it legal? Are their administrative decisions appropriate? Is the management process legal and efficient? Will the management result achieve the goal? The concrete content mainly includes all aspects and various management links of the audited rural government, such as whether the institutional framework and personnel allocation in the rural government is sound, rational and effective, whether the work plans are feasible, whether the internal control system is sound, how effectively various administrative tasks are implemented, whether the management methods can be improved from the perspective of developing harmonious new countryside sustainably, whether the rural government's management over rural collective economy is efficient and whether the rural cadres'management responsibility is fulfilled effectively, etc. In the meantime, management audit can also reveal timely the deviations, defects and errors existing in the management process, and proposes constructive, prospective improvement suggestions, to further improve management efficiency and effect. Therefore, it's necessary to deepen the knowledge of management audit in rural government to further promote the work of management audit.
2. It is necessary to establish and perfect the laws and regulations related to rural government audit, mainly including:(1) It is necessary to speed up the construction of Internal Audit Law, like CPA Law, to promote the authority of internal audit.(2) It is necessary to establish a sound Fundamental Norms for Rural Government's Internal Controls and Application Guide for Rural Government's Internal Controls as soon as possible, for instructing rural government to establish a sound internal control and execute it strictly, and instructing the internal audit department of rural government to evaluate the effectiveness of the internal control and issue an internal report.(3) It is necessary to establish a sound Appraisal Guide for Rural Government's Internal Controls as soon as possible, for instructing rural government to estimate the effectiveness of the internal control and issue an external report.(4) It is necessary to establish a sound Audit Guide for Rural Government's Internal Controls as soon as possible, and use it to instruct state audit (external audit) to appraise the effectiveness of rural government's internal controls and issue a report.(5) Perfect legislation of management audit in rural government, to dovetail the audit of rural government's financial statements, audit of internal controls, performance audit, audit of cadres' economic responsibility, audit of public investments, audit of special funds and audit of rural collective economic organizations from the perspective of management audit, to integrate the relevant clauses from the angle of improving peasants'satisfaction and building harmonious new countryside as much as possible, to drive the construction of management audit criteria. Under a proper condition, it's feasible to set up Management Audit Law for Rural Government, Criterion for Management Audit in Rural Government, and Practice Guides for Management Audit in Rural Government on the basis of revising Audit Law. At the same time, it's also feasible to support county-level and municipal governments to found an association for management audit in rural government at the legal level.
3. The safeguard measures for implementation of management audit in rural government mainly include building a sound management audit organization system, making great efforts to train talents in management audit and enhancing the construction and effective implementation of rural government's internal control system, to supply a fruitful soil for the management audit of rural government. In the course of system construction, what calls for attention is that it's necessary to follow the principle of gradual improvement, think of a way to actually remove the obstruction within rural government, further optimize internal control environment, strengthen rural government's supervision over its internal power, introduce the result of internal control audit into the evaluation system of rural cadres, and bring in a reward mechanism to cause a relevant pressure to rural cadres. At the same time, what else needs attention is that it's necessary to strengthen the construction of a system for rural government information and enhance the service awareness and service level of management audit in rural government.
引文
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