农村财务审计事关农民利益、党群关系、农村发展,正常开展审计工作对加强村级集体财务管理和监督至关重要,是促进农村基层党风廉政建设的必然要求。长期以来,农村审计的定位问题一直没有得到解决,它既不属于国家审计,又不属于社会审计。国家审计有国家审计法及其有关规定作保障,而农村审计目前尚无全国性法规,仅有部份省市出台了地方性农村集体资产及财务审计条例或规定办法,未形成统一的农村审计制度,审计工作中多参照财政部《村集体经济组织会计制度》、农业部《农村集体经济组织审计规定》等规章制度,缺乏统一 Rural financial auditing matters farmers interests, the relationship between the party and the masses, rural development, and carrying out the normal auditing work are very important to strengthen the collective financial management and supervision at the village level. This is a necessary requirement for promoting the building of a clean government at the grassroots level in rural areas. For a long time, the positioning of rural audit has not been solved, it neither belongs to the national audit, but also does not belong to the social audit. National auditing has national auditing law and its relevant provisions for protection, while there is no national law and regulation in rural auditing. Only some provinces and municipalities have promulgated local rural collective assets and financial auditing regulations or regulations, and no unified rural auditing has been formed In the systems and auditing work, we should refer to the “Accounting System for Village Economic Organizations” of the Ministry of Finance and the “Regulations on the Auditing of Rural Collective Economic Organizations” of the Ministry of Agriculture for lack of uniformity