水稻產(chǎn)業(yè)中審計(jì)質(zhì)量評價(jià)體系構(gòu)建與實(shí)施路徑
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中圖分類號：S126 文獻(xiàn)標(biāo)志碼：A 文章編號：1673-6737（2025）04-0051-05
Construction and Implementation Path of the Audit Quality Evaluation System in the Rice Industry YUAN Shan （Xi'an Peihua University，Xi'an 710125，China）
Abstract：Asanimportantguarantee forfoodsecurity，theauditqualityofriceindustryhasbecomeakeylink toensure theefciencyofcapitaluseandthehealthydevelopmentoftheindustry.Inordertostudytheimprovementstrategyof auditqualityinriceindustry，theconstructionandimplementationpathof auditqualityevaluationsysteminriceindustry areproposed.Firstofall，combinedwiththeactualcontentandprocessoftheauditwork，thetwoconceptsofaudit qualityandauditqualityevaluationareanalyzed，anditispointedoutthattheauditqualityevaluationworkhasthe characteriticsofmulti-dimensionalandcomprehensive.Fromthetwoaspectsofyieldanddistributionarea，thecurent situationofdomesticriceindustryisanalyzed，anditisclearthatthetotaloutputofriceindustryshowsstablegrowth andreflectsobviousregionalcharacteristics.Inaccordancewiththeprinciplesofcomprehensiveness，objectivity，pertinacity andsustainability，theevaluationindexesofauditqualityofriceindustryareselectedfromfiveaspects：finance，operation， complianceandenvironmentalandsocialresponsibility，respectively，tobuildacompleteevaluationsystem.Thespecific implementationpathoftheevaluationsystemisclearlyexplained，includingstrengtheningtheprofessionaltrainingofaudit work，improving theauditsystemandprocess，andstrengtheningtheconstructionofauditinformation.Itaimstoprovidea strongaudit guaranteeforthedevelopmentofriceindustryandpromotethetransformationandupgradingofriceindustry. KeyWords：Rice industry；Audit quality;Evaluation system; Implementation path； Evaluation principle
水稻作為全球主要的糧食作物之一，其產(chǎn)業(yè)的發(fā)展離不開政府的扶持。（剩余6796字）