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农村审计作为审计的一项重要内容,在我国大部分地方还没能引起足够的重视。村委会作为政府多层次等级中的最低一级,受到的监管是最少的,而且村干部不属于公务员,也没有行政级别,法律对其进行的约束和制约很少。近年来,随着国家各项财政支农资金的增加,支农资金的使用和村干部的廉政都直接关系着党在群众中的形象,抓好村级财务审计和基层干部的廉洁自律不仅是树立党在群众中的威信,也是增强党的凝聚力,取信于民的重要基础,要切实加强村级财务审计,维护好人民群众的切身利益,树立好党在群众中的形象,确保各项支农资金落实到位。
As an important part of auditing, rural auditing has not given enough attention in most parts of our country. As the lowest level of the multi-level government, the village committee receives the least supervision and the village cadres are not civil servants and have no administrative level. The laws have little restriction and restriction on them. In recent years, with the increase of various financial funds for supporting agriculture in the country, the use of funds for supporting agriculture and the clean government of village cadres all have a direct bearing on the image of the party among the masses. Grasping the integrity of village-level financial audits and grass-roots cadres is not only Establishing the party’s prestige among the masses is also an important basis for strengthening the party’s cohesion and gaining the trust of the people. It is necessary to earnestly strengthen village-level financial audits, safeguard the vital interests of the people and the party, establish the party’s image among the masses and ensure that all branches Agricultural funds put in place.