Rural collective economy plays an important role in the economy of Dongguan, Dongguan municipal government attaches particular importance to rural collective economic auditing: setting up the audit team, carrying out the economic responsibility audit and special audit, investigating waste money and illegal behavior, so as to ensure the safety and integrity of assets of rural collective economy, and safeguard the legitimate rights and interests of the majority of the villagers. But through questionnaires and interviews, we found that in Dongguan rural collective economic auditing regulations authoritative audit deficiencies, lack of effectiveness of the audit mode, the weakness of audit team, the internal control audit findings and inadequate attention to deal with difficult issues. Thus we put forward the following suggestions: establishing the auditing mode, strengthening the construction of auditing team, improving the propaganda and training of internal control auditing and the supervision of auditing results will improve the efficiency and effect of rural collective economy audit.%农村集体经济在东莞经济中占有重要地位,东莞市政府尤其重视农村集体经济审计:制定规章制度,组建审计队伍,开展经济责任审计和专项审计,查处资金浪费及违规行为,保证农村集体经济资产的安全、完整,维护广大村民的合法权益.通过问卷调查和访谈,发现东莞农村集体经济审计存在审计法规权威性不足、审计模式有效性不足、审计队伍力量薄弱、对内部控制审计重视力度不够及审计结果处理难等问题.由此提出:通过制定和健全审计法规、完善审计模式、加强审计队伍建设、加大内部控制审计的宣传培训及审计结果的监督力度,以提升农村集体经济的审计效率与效果.
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