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第一条为加强农村集体经济的审计监督,保护农村集体经济组织和农民的合法权益,促进农村经济健康发展,根据国家有关规定,结合本省实际,制定本条例。第二条县级以上地方人民政府农业行政主管部门负责农村集体经济审计工作,农村合作经济经营管理站是农村集体经济审计的具体执行机构(以下简称农村审计机构)。审计业务接受国家审计机关的指导和监督。乡(镇)农村合作经济经营管理站在县(市)农村审计机构的组织和指导下,开展农村集体经济审计工作。
Article 1 These Regulations are formulated in accordance with the relevant provisions of the State and in the light of the actual conditions in the province in order to strengthen auditing and supervision of the rural collective economy, protect the legitimate rights and interests of rural collective economic organizations and farmers, and promote the sound development of rural economy. Article 2 The administrative department of agriculture under the local people’s government at or above the county level shall be responsible for the auditing of rural collective economy. The rural cooperative economic management and administration station is the specific implementing agency for rural collective economic auditing (hereinafter referred to as the rural auditing agency). Audit business to accept the guidance and supervision of the national audit authority. Township (town) rural cooperative economy management station Under the guidance and organization of county (city) rural audit institutions, carry out the rural collective economy audit work.