摘要
随着我国现代化经济的发展,农村经济组织的运行发展方式开始接近于企业的管理模式,但其财务风险往往缺乏相关的制度进行防范,因此需要及时完善农村经济组织内部控制制度。每一个农村经济组织经营时都需要根据自身特点和优势增强核心竞争力,同时,都要在日常运营过程中不断发现内部控制存在的不足与隐患,并进行系统全面的分析研究,从而有针对性地完善内部控制制度,使之更好用于该农村经济组织。因此,以拉萨市达孜县21个农村经济组织为分析研究对象,采用案例分析等多种方法,对比近年来我国各个省份采用的不同内控方法,实地进入拉萨市达孜县,对研究对象的问题与矛盾进行分析,并针对发现的弊端从静态与动态两个层面进行深入研究与分析,制定有针对性的内控方案,推动拉萨市农村集体经济组织内控制度的建设。
With the development of modern economy in China,the mode of operation and development of rural economic organizations has begun to approach the management mode of enterprises,but its financial risks are often lack of relevant systems to prevent,therefore,it is necessary to timely improve the internal control system of rural economic organizations.Rural economic organization management in every need according to their own characteristics and advantages,enhance core competitiveness,at the same time,in the process of day-to-day operations continuously found the deficiency existing in the internal control and hidden danger,comprehensive analysis and system research,targeted to perfect the internal control system,to make it better for the rural economic organization.This thesis to Dazi county,Lhasa 21 rural economic organizations as the research object,using a variety of methods of case analysis,to find the data contrast the provinces in China in recent years with different internal control method,the field into Dazi county,Lhasa for research object,the paper analyses the problems and contradictions,mainly in view of the defects found,at the same time from two aspects:static and dynamic in-depth research and analysis,to develop targeted internal control plan,promote the rural collective economic organizations for the construction of the internal control system of Lhasa.
作者
魏书红
杨帆
WEI Shu-hong;YANG Fan(Gansu Branch of China Life Insurance Co.,Ltd,Lanzhou 730000,China;Tianshui Huatian Technology Co.,Ltd,Gansu 741000,China)
出处
《经济研究导刊》
2021年第20期140-145,共6页
Economic Research Guide
关键词
农村经济组织
内部控制制度
运行风险
rural economic organizations
internal control system
run the risk
