| 农村合作经济组织内部控制存在的问题及对策 |
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| 引用本文： | 陈秀兰,夏叶丹. 农村合作经济组织内部控制存在的问题及对策[J]. 财务与金融, 2012, 0(5): 47-49,59 |
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| 作者姓名： | 陈秀兰 夏叶丹 |
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| 作者单位： | 1. 四川农业大学
2. 四川农业大学经管院,四川省雅,625014 |
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| 摘 要： | 农村合作经济组织在我国取得了长足的发展,但其财务制度建设尤其是内部控制方面存在较大的问题。本文从内部控制环境、风险评估、控制活动、信息与沟通、内部监督五个方面系统分析了农村合作经济组织在内部控制方面存在的问题,并提出相应的对策建议。
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| 关 键 词： | 农村合作经济组织 内部控制 问题与对策 |
Problems and Countermeasures of Internal Control in the Rural Cooperative Economic Organizations |
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| CHEN Xiu-lan , XIA Ye-dan. Problems and Countermeasures of Internal Control in the Rural Cooperative Economic Organizations[J]. Accounting and Finance, 2012, 0(5): 47-49,59 |
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| Authors: | CHEN Xiu-lan XIA Ye-dan |
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| Affiliation: | Finance Department of Sichuan Agricultural University, Ya＇an 625014 College of Economics ＆ Management, Sichuan Agricultural University, Chengdu 610000 |
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| Abstract: | Rural cooperative economic organization has a great progress in China, but there is a big problem in its financial institution building, especially the internal control. Based on internal control environment, risk assessment, control activities, in- formation and communication, internal supervision, this article systematically analyzes of the existing problems of rural coopera- tive economic organization in internal control and then put forward corresponding countermeasures and suggestions. |
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| Keywords: | Rural Cooperative Economic Organizations Internal Control Problems and Countermeasures |
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