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                              基于DES模型的农村审计市场分析

                              时间:2018-12-20 来源:乡村科技 作者:代静云 本文字数:3123字

                              社会审计论文第八篇:基于DES模型的农村审计市场分析

                                摘要:随着城市化对乡村影响的逐渐加大, 现行的乡村治理模式不再能完全契合乡村的发展现状, 信息不对称成为乡村治理中的一大问题。为了避免信息不对称可能产生的严重后果, 对村级财务情况进行审计引起了人们的重视。但无论国家审计、社会审计还是内部审计, 都没有完全覆盖到村级财务。本文基于DES模型对社会审计在农村地区推行的可行性进行研究, 旨在找出应对农村地区审计空缺的方法。

                                关键词:星云棋牌官网下载DES模型; 社会审计; 环境; 需求; 供给;

                              星云棋牌官网下载   NONGYEZAIWOGUOGUOMINJINGJIFAZHANZHONGZHANYOUZHONGYAODEJICHUDIWEI, WOGUONONGYEDEFAZHANWEIQITABUMENDEFAZHANTIGONGLETIAOJIAN。WOGUODABUFENDIQUDOUSHINONGCUNDIQU, GUOJIACAIZHENGZHICHUMEINIANYOUJIN70%YONGYUMINSHENG, DUIYINGLAISHUO, NONGCUNDIQUZHANYONGDEZIJINBURONGXIAOQU。DANZHEIYANGYIDABIZIJIN, YOUYUJINNIANLAIZHILIXIANZHUANGHEZHILIMOSHIDEBUPIPEI, DAOZHIZIZHIGUOCHENGZHONGCHUXIANXINXIBUDUICHENGYIJIMEIYOUZHUANMENDESHENJIBUMENJIERUDENGWENTI, YINERZIJINSHIYONGQINGKUANGMEIYOUKEKAODEBAOZHENG。NONGCUNCAIZHENGZIJINCUNZAIDEBEIZHANYONGHUOBUFANUOYONGDEYINHUAN, XUYAOSHENJIXINGWEIDEJIERU。KAOLVDAONEIBUSHENJIHEGUOJIASHENJIYINGYONGDEJUXIANXING, BENWENYINRUDESMOXINGDUISHEHUISHENJIZAINONGCUNDIQUYINGYONGDEKEXINGXINGJINXINGFENXI, YIZHAOCHUHESHIDEJIEJUEFANGFA。

                                1 DES模型

                                DES (Demand-Environment-Supply Model) MOXING, SHIZHITONGGUOXUQIU、HUANJING、GONGJI3GEBIANLIANGZHIJIANDEHUDONGGUANXILAIMIAOSHUMOUYITEDINGZIYUANZAIZIBENSHICHANGZHONGDEPEIZHIZHUANGKUANGDEMOXING。DESMOXINGYOUSANDATEZHENG, YISHIMOXINGZHONG3GEBIANLIANGZHIJIANDEGUANXIBINGBUSHIWANQUANDULIDE, TAMENZHIJIANJUYOUHUDONGXING, HUIBICIYINGXIANG;ERSHIMOXINGZHONGHUANJINGSHIBIYAOTIAOJIAN, JUEDINGGONGXUNENGFOUZUIZHONGSHIXIAN;SANSHISHICHANGSHANGZONGSHIXIANCHUXIANXUQIU, RANHOUCAIHUICHUXIANZHENDUIXUQIUDECHANPIN, YIJIXUQIUCHAOQIANXINGERGONGJIZHIHOU。ERDESMOXINGDECHENGLIYOU4GEQIANTITIAOJIAN:YISHIJIAOYIBIAOWUSHIYIXIANGXIQUEDEZIYUANDALEI;ERSHIGAIZIYUANYONGYOUJIAOYISHICHANG;SANSHIJIAOYISHUANGFANGDOUSHIYOUXIANLIXINGDE;SISHIHUANJINGDUIYUZIYUANZAISHICHANGZHONGDEPEIZHIZHUANGKUANGQIJUEDINGXINGZUOYONG[1]。

                                ZAIDESMOXINGZHONG, XUQIU、HUANJING、GONGJI3GEYAOSUZHIJIANLIANGLIANGJIAOCHA, JIANGZHENGTISHICHANGZHUANGKUANGFENWEI7ZHONG, JUTIMOXINGBIAOXIANRUTU1SUOSHI。QIZHONG, DESQUYUBIAOSHIXUQIUFANGXIWANGZAISHICHANGSHANGGOUMAI, GONGJIFANGYUANYIXIANGSHICHANGTIGONGQIEHUANJINGWEIGONGXUSHUANGFANGDEJIAOYIXINGWEITIGONGZHICHIDEZIYUANLEIXING[2], ZAIZHEIZHONG3GEYAOSUDOUQIQUANDEQINGKUANGXIA, XIANGGUANCHANPINJINRUSHICHANGCAISHIKEXINGDE。

                               

                                TU1 DESMOXING   XIAZAIYUANTU

                                2 基于DES模型的农村审计市场分析

                                2.1 JIASHEJIANYAN

                                SHOUXIAN, SHEHUISHENJIFUWUZAICHENGSHIDIQUSUIRANKEYIYOUZHUCEHUIJISHITIGONG, BINGBUSUANXIQUEZIYUAN, DANZAINONGCUNDIQUQINGKUANGQUEYOUSUOBUTONG。YOUYUDIQUCHAYIDA, FALVFAGUIZHONGMEIYOUGUIDINGTONGYIDESHENJIFANGSHI, HUOSHIMINGQUENONGCUNSHENJISHIWUYOUHEZHONGJIGOUZHIXING, YINCIBUTONGDIQUDESHENJIFUWUSHIBUTONGZHIDE。NONGCUNSHENJIDEXUQIUCUNZAI, DANQUEMEIYOUNENGTIGONGZHUANYEXINGNONGCUNSHENJIDEJIGOU, YINCI, SHENJIFUWUZAINONGCUNDIQUZONGTILAISHUORENGSHIXIQUEZIYUAN, FUHEDI1TIAOJIASHE。

                                QICI, MUQIANBUFENDIFANGXINGFAGUIZHONGYUNXUSHENZHIGULISHEHUISHENJIJINRUNONGCUNSHENJIZHONG, YINCIBUCUNZAIFALVZHANGAI。JIEHEXUQIULAIKAN, SHEHUISHENJIZIYUANZAINONGCUNDEPEIZHICHANGSUOJIUSHIZHUCEHUIJISHITIGONGSHENJIFUWUDESHICHANG, JIBEISHENJIDANWEIWEITUOSHIWUSUODUIQICAIWUBAOBIAODEZHENSHIXING、HEGUIXINGJINXINGPANDUANBINGFABIAOHELIBAOZHENGDESHICHANG。FUHECIMOXINGDEDI2TIAOJIASHE。

                                ZAIYOU, SHIWUSUOZUOWEITIGONGSHEHUISHENJIDEYIFANG, ZHUIQIUYIHELIDEZHICHUJINXINGSHENJIHUODONG, ZAIBAOZHENGZISHENDEANQUANQINGKUANGXIALIQIULIRUNZUIDAHUA。TONGSHI, NONGCUNJITIZUZHIZUOWEIXUNQIUXIANGGUANFUWUDEYIFANG, ZAIBAOZHENGSHENJIBAOGAOKEXINDEQINGKUANGXIAXIWANGZHICHUDEJINGJIZIYUANJINKENENGSHAO。GUJIAOYISHUANGFANGDOUSHIYOUXIANLIXINGDE, FUHEDI3TIAOJIASHE。

                              星云棋牌官网下载   ZUIHOU, NONGCUNDIQUDECAIWUXINXIXUYAOSHENJIDEJIERU, ERMUQIANYOUSHEHUISHENJITIGONGDESHENJIFUWUYEKEYIMANZUNONGCUNSHENJIDEXUQIU, JIXUQIUHEGONGJIDOUNENGDUIYING, ZHISHIYOUYUCHENGZHENHUA、CHANQUANBUMINGDENGWENTIDEYINGXIANG, DAOZHIERZHEWUFADUIJIE。NEIMEZAIZHEIGEGUOCHENGZHONG, HUANJINGJIUCHENGLESHICHANGSHIFOUKEXINGDEJUEDINGXINGYINSU, MANZUDESMOXINGDEDI4TIAOJIASHE。

                                2.2 JIEHEMOXINGJINXINGFENXI

                              星云棋牌官网下载   YOUYUWOGUODIYUGUANGKUO, ZHONGDONGXIBUDIQUFAZHANZHUANGKUANGYOUHENDABUTONG, YINCIBUNENGYIGAIERLUN。ZAIZHEILIBAWOGUONONGCUNDIQUFENWEIDONGBUFADADIQU、ZHONGBUZHONGDENGFADADIQUJIXIBUBUFADADIQUFENBIEJINXINGFENXI。

                                2.2.1 DONGBUFADADIQU。

                                DONGBUFADADIQUYANHAIZIYUANFENGFU, ZHANJULEHUANGHUAIHAIPINGYUAN、SHANDONGQIULING、ZHANGJIANGZHONGXIAYOUPINGYUANZHEIXIETIANRANYOULIDEDIXING, LIANGGANGZHONGDUO, NONGCUNYURETONGQI、JIANGSHUIFENGFU, SHIHEGUANGAINONGYEDEFAZHAN。FADADEJINGJI、BIANLIDEJIAOTONG、GAIGEKAIFANGDEXIANJIDENGYINSU, SHIDEZHEIXIEDIQUXINGCHENGLEQUYUXINGDEJINGJIKUAISUZENGZHANG[3]。ZHEIXIEZONGHEYOUSHICHULESHICHENGSHIFAZHANYOUYUQUANGUODABUFENDIQUYIWAI, NONGCUNDEFAZHANYEYOUYUQITADIQU。DONGBUFADADIQUNONGMINZHENGTISIXIANGJUEXINGBIJIAOKUAI, YOUZIJIDESIKAO, GANYUXINGDONG。YOUCHONGZUDEJINGJILAIYUAN, ZHENGTISHENGHUOFUYU, ZIZHIYISHIJIAOQIANG。

                                CONGHUANJINGSHANGLAISHUO, JINGJIZIYUANCHONGZU, YINRUSHEHUISHENJIDUICUNZHUANGZHENGTIDECAIWUZHICHUQINGKUANGJINXINGSHENJISUOXUDEFEIYONG, CUNJITIYOUNENGLICHENGDAN;CUNMINDUIJITICAICHANDEGUANLIYISHIBIJIAOQIANG, YEYOUYIYUANXINGSHIZIJIDEZIZHIQUAN, DUICUNZHUANGDECAIWUZHUANGKUANGJINXINGJIANDU;SHEHUISHENJIFUWUTIGONGJIGOUZAIDONGBUFADADIQUXIANGDUIGENGJIAJIZHONG, GONGJINENGGENSHANGXUQIU。ZONGHEFENXI, DONGBUFADADIQUNONGCUNDESHEHUISHENJISHUYUCIMOXINGDEDESQUYU, SHIWANQUANKEXINGDE。SHIJISHANG, DONGBUDIQUBUFENXIANJINDENONGCUNYIJINGKAISHIWEITUOHUIJISHISHIWUSUOJIERUCUNJICAIWUSHENJIZHIZHONG, DUIJITICAICHANDESHOUZHIQINGKUANGJINXINGZHUANYEHUAJIANGUAN。

                              星云棋牌官网下载   2.2.2 ZHONGBUZHONGDENGFADADIQU。

                                ZHONGBUDIQUZHUYAOSHIZHIZHANGJIANGLIUYU。ZHANGJIANGZHONGXIAYOUDIQUDISHIDIPING, HUBOMIBU, HEQUCHOUMI, SHUITIANLIANPIAN, LIUYUZUIYOUSHENGCHANLIDEDIQUDOUJIZHONGZAICI。ZHONGBUDIQUSUIRANBURUYANHAIDIQUDEDIYUJUJIJINGJIZHUANGKUANGHAO, DANZONGTILAISHUOZHENGTIDEYIYUJUDADEGUONEISHICHANG, SHOUXIANYULIANJIADETUDI、LAODONGLIDENGSHENGCHANYAOSUDENG, ZHENGTIJINGJIFAZHANSHUIPINGCHUYUZHONGDENG[3]。YUDONGBUFADADIQUNONGCUNJINGJIZIYUANCHONGZUBUTONG, ZHONGBUZHONGDENGFADADIQUCUNJICAIZHENGYIFANGMIANSHIKAOCUNMINZHENGTIDEJITICAICHANZHICHENG, LINGYIFANGMIANZESHIKAOGUOJIAZHUANXIANGBOKUAN。CUNJICAIWUXIANGDUILAISHUOBIJIAOFUZA, GUOJIASHENJIRUOSHIJIERU, XIANDEYOUXINWULI;RUOSHIJIAOYOUNONGCUNJINXINGNEIBUSHENJI, YOUMEIYOUCHONGZUDERENCAIKEYIDANCIDAREN。ZONGHELAIKAN, ZHIYOUXUNQIUSHEHUISHENJIDEJIERU。ZHONGDENGFADADIQUNENGTIGONGNONGCUNSHENJIFUWUDESHEHUISHENJIJIGOUSHULIANGXIANGDUIERYANGENGSHAO, QUEZUYIMANZUXUQIULIANG, YINCIGONGJITIAOJIANMANZU。

                                DANZHONGBUZHONGDENGFADADIQUNONGCUNYOUXIECUNZAIZIJINDUANQUEDEWENTI, ZIJINDUANQUEXIA, CUNJITIWUXIAGUJISHENJI。YINCI, SHEHUISHENJIDEJIERUSHIJISHIFOUKEXING, HAIYAOKANXIANGCUNDEZIJINSHIFOUZUYIZHICHENGXUNQIUSHEHUISHENJIDEFEIYONG。YOUCIKEZHI, ZHONGDENGDIQUDEZHUANGKUANGSHUYUDESYUDSZHEI2GEQUYU, SHEHUISHENJIZHINENGZAIYIDINGCHENGDUSHANGJIERUNONGCUNSHENJI, QIJUEDINGXINGDEHUANJINGEZESHICUNJITIDEZIJINQINGKUANG。

                                2.2.3 XIBUBUFADADIQU。

                              星云棋牌官网下载   CONGDILIHESHENGTAISHANGKAN, XIBUDIQUYOU3GEZHONGYAOTEDIAN, YISHIHUANGTUDI, ERSHIDAPINGYUAN, SANSHIBANGANHANQIHOU[3], XIANGDUILAISHUONONGYEFAZHANBIJIAOSHOUXIAN, ERQIEXIBUZHOUBIANDIQUJINGJIBUFADA, NANYIXIYINJINGJIZIYUAN。NONGCUNCAILIZHUYAOYIKAOSHANGJIZHENGFUDECAIZHENGBOKUAN。ZAIYIXIEQIANFADADIQU, DIFANGZHENGFUDECAIZHENGNENGLIYOUXIAN, BUNENGBAOZHENGNONGCUNCAIZHENGDEYOUXIAOBOFU, YINERXIBUDIQUZHENGTIQINGKUANGZAIJINGJISHANGLAISHUOJIUSHIWUFAZHICHENGSHEHUISHENJIDEZHICHUDE。ZAIJIASHANGXIBUDIQUNONGMINMANGYUSHENGJI, ZHIDAOCUNZHONGCAIWUBENSHENJIUBUZU, BINGBUZAIYICUNZHONGCAIWUZHUANGKUANGDEZHENSHIXING。DUIYUZHEIXIEDIQUDECUNMINLAISHUO, DANGWUZHIJISHIRUHEZENGJIAJITIDECAIWUSHOURU, ERBUSHIDUIBENJIUQUEFADEJITICAICHANJINXINGJIANDU, SUOYIBENSHENDUIYUSHENJIDEXUQIUJIUBUDAOWEI。ZONGHELAIKAN, XIBUBUFADADIQUNONGCUNDUIYUSHEHUISHENJI, SHUYUSoQUYU, JIBIANYOUXIANGYINGDESHEHUISHENJIKEYIYINRU, CIDIQUDENONGCUNYEBINGMEIYOUYIYUANHECHONGZUDEZIJINJINXINGGOUMAI。

                                3 结语

                              星云棋牌官网下载   JIEHEXUQIU、GONGJI、HUANJING, LIYONGDESMOXINGJINXINGFENXIHOUFAXIAN:DONGBUNONGCUNDIQUJINXINGSHEHUISHENJISHIKEXINGDE, ZAIGUOJIASHENJIHENEIBUSHENJIDOUWUFADADAOLIXIANGZHUANGTAIDEQINGKUANGXIA, SHEHUISHENJISHILIXIANGDECHULIFANGFA;ZHONGBUDIQUYAOGENJUNONGCUNDEJINGJIZHUANGKUANGERDING, JINGJICHONGZUDEDIQUKEXING, ZIJINBUZUDENONGCUNDIQUZEBUSHIHEYINRUSHEHUISHENJI;ERXIBUDIQUYOUYUJINGJIFAZHANDEZHIHOUXING, HUANJINGBUMANZUSHENJIZAICIDIQUDEZHANKAI, XIANGYINGDIQUYEBINGMEIYOUSHENJIXUQIU, YINCIBUKEXING。

                                CANKAOWENXIAN

                                [1]程仲鸣, 王海兵.DES模型在会计信息资源配置中的应用初探[J].咸宁学院学报, 2003 (6) :101-103.
                                [2]王海兵.DES模型在会计信息资源配置中的应用[J].财会通讯 (学术版) , 2005 (3) :53-55.
                                [3]贺雪峰.论中国村庄结构的东部与中西部差异[J].学术月刊, 2017 (6) :111-119.

                              点击查看>>社会审计论文(推荐8篇)其他文章
                                代静云.基于DES模型的农村地区社会审计可行性研究[J].乡村科技,2018(29):30-31.
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