中文摘要：

土地制度改革在赋予农民更多的土地权利和农地非农用途收益的同时,也使得农村集体的土地收益不断增加,由此产生农民对农村集体财产更加强烈的监督需求,而现有的农村集体经济审计模式已难以适应。研究在剖析产权制度变革对现有农村集体经济资源的产权结构与治理状态影响及应对策略的基础上认为,我国农村集体经济审计制度改革势在必行,应从审计主体、审计需求和审计方法等方面实现农村集体经济审计模式创新,强化对农村集体经济的审计监督,为缓解农村土地制度改革过程中各方参与者的潜在利益冲突提供制度保障。

英文摘要：

The reform of the land system gives farmers more land rights and benefits of farmland for non-agricultural useand also increases the land related revenue of the rural collective economy,which results in more intense supervisiondemand for rural collective property. The existing audit mode of rural collective economy has been difficult to adapt to thereform. On the basis of analyzing the impact of property right system reform on the property right structure and governanceof the rural collective economic resources,this research shows that the reform of the rural collective economic audit systemis imperative,and the innovation in the rural collective economic audit mode should be carried out from the audit subject,audit demand and audit method to strengthen audit supervision to provide an institutional guarantee for reducing par-ticipants’potential conflicts of interests in the process of rural land system reform.