本文的不足之处是对新农村建设中经济责任审计模式研究的不深入，没有深入开展调查报告，没有可行性验证等，有待于进一步研究。

In this paper, the inadequacies of the new rural development model of economic responsibility audit of non-depth research, no-depth survey report verification are not feasible, to be further studied.

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这四个垂直的层级层次分明，相互联系，构成了新农村建设背景下经济责任审计的层级模式。

The level of the four vertical structured, interrelated and constitute a new context of rural development the level of economic responsibility auditing model.

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