农村合作经济组织内部控制存在的问题及对策  

Problems and Countermeasures of Internal Control in the Rural Cooperative Economic Organizations

作　　者：陈秀兰[1] 夏叶丹[2] 

机构地区：[1]四川农业大学 [2]四川农业大学经管院

出　　处：《财务与金融》2012年第5期47-49,59,共4页Accounting and Finance

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。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.

关 键 词：农村合作经济组织 内部控制 问题与对策 

分 类 号：F321[经济管理—产业经济]