生态林项目投资实施过程内部控制体系的构建  

The Internal Control System Building of Project Investment of the Ecology Public Welfare Forest Implementation Process

作　　者：赵亚蕊[1] 杨冬梅[1] 

机构地区：[1]河北农业大学商学院,河北保定071001

出　　处：《林业经济问题》2010年第1期74-78,共5页Issues of Forestry Economics

摘　　要：在深入剖析生态林项目投资内部控制现状的基础上,指出当前生态林投资内部控制存在的政策执行机制不完善,建设资金控制混乱等问题。为有效的解决这些问题,本研究以内部控制理论为理论基础,构建了一套生态林项目投资实施过程的内部控制体系,以期提高资金的使用效率和效益,为生态林项目投资管理提供了一个新的方法。On the base of in-depth analysis status of internal controls of ecological forest project investment, this study pointed out these problems that internal controls of the current ecological forest investment of policy implementation mechanism is not perfect, and control of confusion of construction funds. The essay analyzing the current situation of the internal control system of project investment the ecology public welfare forces, introducing internal control theory, constructing the framework of the internal control system of Project investment of the ecology public welfare forest implementation process, to make the capital used efficient and improve its benefit. That＇s a new approach for management of ecology public welfare forest projects.

关 键 词：生态林 项目投资 内部控制 体系构建 

分 类 号：F307.21[经济管理—产业经济]