耕地安全是事关我国粮食安全的头等大事,耕地是粮食生产的命根子,对耕地进行保护也就是在保护粮食供给。在最严格的耕地保护制度的引领下,近年来政府的相关政策文件都体现了耕地保护的重要性,但目前我国耕地面临的形势仍然严峻,亟需要借助有效手段来促使各项保护政策平稳落地,本文从审计的视角出发,结合已有的审计业务模式,探究审计业务协同视角下如何推进耕地保护工作,从而达到维护粮食安全与社会稳定的目的。本文主要从开展耕地保护审计的必要性以及耕地保护审计业务协同的实施路径方面进行阐述。Cultivated land security is the top priority of China’s food security, cultivated land is the lifeblood of food production, and the protection of cultivated land is to protect the food supply. Under the guidance of the most strict cultivated land protection system, in recent years, the relevant government policy documents have reflected the importance of cultivated land protection, but the current situation of cultivated land in China is still grim. It is urgent to use effective means to promote the smooth landing of various protection policies. From the perspective of audit and combined with existing audit business models, this paper explores how to promote the protection of cultivated land from the perspective of audit business collaboration, so as to achieve the purpose of maintaining food security and social stability. This paper mainly expounds the necessity of carrying out cultivated land protection audit and the implementation path of cultivated land protection audit cooperation.
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