一、乡镇企业的发展为乡镇企业内部审计在新农村建设中的发展奠定了基础自1984年3月,中共中央和国务院批转农牧渔业部《关于开创社队企业新局面的报告》的通知中,把社队企业改名为乡镇企业以来,这类以农村集体经济组织或农民投资为主的企业,借着改革开放的东风,被邓小平同志称为当代中国农民“两大发明”之一的乡镇企业“异军突起”、 First, the development of township and village enterprises for the internal audit in the new rural construction laid the foundation Since March 1984, the CPC Central Committee and the State Council approved the Ministry of Agriculture, Animal Husbandry and Fisheries, “on the establishment of a new situation in the communes and communes business report,” the notice In the name of the commune and commune enterprises to township and village enterprises, these enterprises, mainly invested by rural collective economic organizations or peasants, are called “two inventions” of contemporary Chinese peasantry by Comrade Deng Xiaoping by means of the east wind of reform and opening up A township enterprises “sudden emergence ”,