水稻产业中审计质量评价体系构建与实施路径

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中图分类号：S126 文献标志码：A 文章编号：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

水稻作为全球主要的粮食作物之一，其产业的发展离不开政府的扶持。（剩余6796字）