| 刊名 | Asian Agricultural Research |
| 作者 | Yan LI， Qin LIU， Dongwen SUN |
| 作者单位 | Auditing Bureau of Zhangdian District of Zibo City； Shandong Agriculture and Engineering University；Zibo Digital Agriculture and Rural Development Center |
| DOI | 10.19601/j.cnki.issn1943-9903.2025.02.003 |
| 年份 | 2025 |
| 刊期 | 2 |
| 页码 | 17-20，26 |
| 关键词 | Rural collective economy, Audit efficiency, Social governance, Paths |
| 摘要 | In view of the series of problems found in the rural collective economic audit in Zhangdian District of Zibo City in the past five years, this study used empirical research methods to deeply analyze the current situation and existing problems of the village collective audit work. On this basis, typical cases were selected for in-depth analysis, the effects of different audit modes were compared, and the reliable paths to improve the efficiency of village collective audit were studied and considered. The results show that the social governance strategy plays a positive role in improving the efficiency of village collective audit. This study is expected to provide a reference for the improvement of village collective audit efficiency, and is of great significance to improve the village collective financial management and promote the improvement of the rural governance system. |
