随着近年来党中央对农业和农村工作越来越重视,各级党委、政府及主管部门对农村财务工作都加大了监督力度,加强了对村级财务审计。笔者结合自身实践以及与兄弟审计部门同志交流的体会,就村级财务审计的范围、内容以及审计方法,作一些粗浅的介绍,以供参考。 With the CPC Central Committee’s emphasis on agriculture and rural work in recent years, party committees, governments and competent departments at all levels have stepped up supervision over rural financial work and stepped up audits of village-level financial affairs. Based on my own experience and my experience of communicating with my brother’s auditing department, the author gives some superficial introduction on the scope, content and audit methods of village-level financial auditing for reference.