棋牌大全下载安装

    1. <form id='vreur'></form>
        <bdo id='vreur'><sup id='vreur'><div id='vreur'><bdo id='vreur'></bdo></div></sup></bdo>

            1. <form id='hl2p5'></form>
                <bdo id='hl2p5'><sup id='hl2p5'><div id='hl2p5'><bdo id='hl2p5'></bdo></div></sup></bdo>

                    当前位置: 代写一篇论文多少钱 > 经济管理论文 > 国有农场内部控制的现状与强化措施

                    国有农场内部控制的现状与强化措施

                    时间:2018-11-29 10:33作者:吴欣莲
                    本文导读:这是一篇关于国有农场内部控制的现状与强化措施的文章,国有农场建立内控制度的主要目的是合理保证单位经营管理合法合规、国有资产安全、财务报告及相关信息真实完整、提高社会化服务的效率和效果,促进农场实现发展战略目标。

                      摘    要: 随着内部控制理论日渐成熟,我国生产经营的各个领域已经将其广泛运用到实际工作当中,它已经成为一个单位健康运行的基础保障。目前,我国的国有农场大多是以农业种植经营为主,多种行业、多元化生产经营为辅并承担一定的地方社会化服务功能的国有企业。由于其过于集中的体制约束,存在根深蒂固的缺陷,主要包括管理者意识落后、政企混淆、国有资产浪费严重、产权制度不健全等问题。文章从四个方面分析了国有农场内控管理体系中存在的问题,并提出了相应的创新与完善的建议。

                      关键词: 国有农场; 内控制度; 风险管理;

                    棋牌大全下载安装   GUOYOUNONGCHANGJIANLINEIKONGZHIDUDEZHUYAOMUDESHIHELIBAOZHENGDANWEIJINGYINGGUANLIHEFAHEGUI、GUOYOUZICHANANQUAN、CAIWUBAOGAOJIXIANGGUANXINXIZHENSHIWANZHENG、TIGAOSHEHUIHUAFUWUDEXIAOLVHEXIAOGUO,CUJINNONGCHANGSHIXIANFAZHANZHANLVEMUBIAO。GUOYOUNONGCHANGZAIYUSUANGUANLI、ZHENGFUCAIGOU、GUOYOUZICHANGUANLI、ZHUANXIANGZIJINSHIYONGDENGFANGMIANDOUCUNZAIYIDINGCHENGDUDEGUANLILOUDONG,JIXUYITAOFUGAIQUANMIAN、TUCHUZHONGDIANYEWUDENEIKONGGUANLITIXI,ZHENZHENGZUODAOBAQUANLIFANGZAIYANGGUANGXIAYUNXING,YONGZHIDUGUANREN,ANZHIDUZUOSHI,SHINONGCHANGDEGEXIANGYEWUGAOXIAOYOUXUDIYUNXING。

                      一、目前国有农场内部控制的现状

                      (一)内控意识差

                      GUOYOUNONGCHANGZUOWEIWOGUOTESHULISHIJIEDUANDECHANWU,BUDANJUYOUGUOYOUQIYEDEYOUSHI,YEYOUCHUANTONGNONGYEDERUOSHI,NONGCHANGZHANDIMIANJIGUANG,DICHUPIANYUAN,NEIKONGZHIDUJIANLIQIBUJIAOWAN,ZHENGTIFENWEISHANGQUEFANEIKONGLINIAN,DUINEIBUKONGZHIDEZHONGSHIHESHIJIYIYIRENSHIBUGOU,DUINEIBUKONGZHILILUNYANJIUBUSHEN,DUINEIBUKONGZHIDEXUANCHUANHEPEIXUNBUJISHI、BUSHENRU,FENGXIANFANGFANYISHIBUQIANG,RENWEINEIKONGZHIDUKEYOUKEWU,DANWEINEIBUKONGZHIGONGZUOJINJINWEILEYINGFUJIANDUJIANCHA,WANCHENGSHANGJIBUZHIRENWU。BUFENLINGDAORENWEINEIKONGJIUSHICAIWUDESHI,ZHIYAOCAIWUBUMENZUOHAOYUSUAN,BAHAOPIAOJUSHENHEGUANJIUSHINEIBUKONGZHI;GENGYOUBUFENLINGDAORENWEICAIWURENYUANZHIYAOJIANJUEZHIXINGLINGDAODEJUECE、MINGLING,BAOZHENGZIJINANQUAN,SUANHAOZHANGZUODUIZHANGJIUXING,WUQUANCANYUDANWEIDEGUANLIHEJUECEGUOCHENGDANGZHONG,ZHISHICAIHUIRENYUANZAINEIKONGFANGMIANDEZUOYONGWUFAQUANMIANSHIZHAN。HUOZHEZHIHUADALIANGJINGLIZAINEIKONGZHIDUDEZHIDINGSHANG,QUEBUZHONGSHIZHIDUDELUODIZHIXINGGONGZUO,NEIKONGZHIDUCHENGWEIYIZHIKONGWEN,MEIYOUSHIJIZHIDAOYIYI。

                      (二)内控人才缺乏

                      GUOYOUNONGCHANGRENCAILIUDONGXINGJIAOXIAO,YUANGONGDADUOSHIBENTUXUANBA,PEIYANGCHULAIDE,HAODECAIWURENYUANGENGSHISHAOZHIYOUSHAO,JUEDABUFENCAIWURENYUANDOUSHIZAIYIGEDANWEIKAOZHELAOJINGYAN,LAOBANFAYIGANJIUDAOTUIXIU,GONGZUOQUEFAJIQING,XUEXIMEIYOUDONGLI,DUICAIWUGUANLIDEZHONGYAOXINGMEIYOUGAINIAN,QUEFANEIKONGYISHI,YEQUEFAXUEXIXINSHIWUDEJIJIXING。GUOYOUNONGCHANGNEIKONGRENCAIQUEFA,NEIKONGGONGZUODUOYOUCAIWURENYUANJIANREN,MEIYOUZHUANYEDENEIKONGRENCAIKEYONG。

                      (三)监督力度不足

                      目前,多数国有农场在机构设置上并没有设置独立的内控监督部门,内控管理无法真正执行到位。有些单位虽然设立了内部审计部门,但其工作人员不是专业的审计人员,大多是由财务岗位调转过来的,不仅专业胜任能力不足,而且从其内心情感上也会或多或少地包庇、纵容财务人员,直接影响审计报告质量。另外,由于内审部门行政隶属于农场总部,其执行过程往往缺乏独立性。有些国有农场内部审计只能针对各下属单位,并无权对总部财务科和职能部门开展日常审计及监督评价工作,这样的内部审计如同隔靴抓痒,无法切中要点,既不符合内部控制制度的全面性规定,更不利于农场进行风险控制。
                     

                    国有农场内部控制的现状与强化措施
                     

                      (四)信息沟通不畅

                    棋牌大全下载安装   NEIBUKONGZHITIXIKUANGJIASHEJIGEGEZHINENGBUMEN,GEGEBUMENZHIJIANYEWULIANXIJINMI,HUANHUANXIANGKOUYOUHUXIANGQIANZHI,ZHIYOUGEBUMENZHIJIANXINXISHIXIANGONGXIANG,CAINENGBAOZHANGNEIBUKONGZHIDEYOUXIAOSHISHI。GUOYINGNONGCHANGDECHUANTONGGUANLIMOSHI,BUMENJIANYEWUTIAOKUAIFENGE,ZIYUAN“SUIPIANHUA”,XINXIJICHENGHUACHENGDUDI,ZAOCHENGBUMENZHIJIANGOUTONGBUZU,YUANGONGZHIJIANYEQUEFAYOUXIAODELIANXI,YANZHONGYINGXIANGLENEIKONGZHIDUDEGAOXIAOYUNXING。

                      二、强化国有农场内控制度的措施

                      (一)完善内部控制运行环境,加强内控意识

                      GUOYOUNONGCHANGLUOHOUDEGUANLITIZHIHESIWEIXIGUANCUNZAIYIJIU,YAOCONGGENBENSHANGJIAYIGAIBIAN,XUYAOGUANLIZHEGAIJINJINGYINGGUANLILINIAN、NULIDAZAOCHUFUHESHIDAIFAZHAN,NENGGOUNINGXINJULIDENONGCHANGWENHUATIXI,PEIYANGYIZHIJUYOULIANGHAODAODEGUAN、JIAZHIGUANHEQUANYUANKONGZHIYISHIDEGANBUZHIGONGDUIWU,LINGDAOGANBUGENGYAOYISHENZUOZE,LVXIANCHUIFAN,CONGGUANNIANDAOXINGDONGSHANGDOUZHONGSHIHEZHICHIDANWEINEIBUKONGZHIDEJIANSHESHISHI。JIADADUINEIBUKONGZHIDEXUANCHUAN、XUEXILIDU,SHIGUANGDAYUANGONGZHENGQUELIJIENEIBUKONGZHIDEMUBIAOHERENWU,QUANYUANCANYUBINGJIJIRONGRUDAONEIKONGTIXIDEJIANSHESHISHIDANGZHONGLAI。CHUCIZHIWAI,GUOYOUNONGCHANGYINGDANGZONGHEKAOLIANGDANWEISHIJIQINGKUANG、WEILAIFAZHANZHANLVE、QIYEWENHUAFENWEIDENGYINSU,ANZHAOKEXUE、GAOXIAO、TOUMING、ZHIHENGDEYUANZE,QUELIGEZIDEZHIZEQUANXIAN,JIANLIGEFUQIZHI,GEFUQIZE、HUXIANGQIANZHI、XIANGHUPEIHEDEGONGZUOJIZHI。

                      (二)对管理人员进行内控培训

                    棋牌大全下载安装   DANWEILINGDAOYAOJIAQIANGDUIXIANJINDEGUANLIKONGZHIFANGFADEXUEXI,TEBIESHIJIAQIANGDUINEIKONGZHIDUXIANGGUANLILUNZHISHIDEXUEXI。ZAIQUEFANEIKONGZHUANYERENCAIDEQINGKUANGXIA,KEYIDINGQIQINGZHUANYERENSHIDUIQUANTIYUANGONGJINXINGNEIKONGPEIXUN,GULIZHIGONGXUEXIXINZHISHI,JIESHOUXINSHIWU,LEJIESHIJIEDEBIANHUA。YOUTIAOJIANDEDANWEIHAIKEYIJIEZHUJIJIDERENSHIZHENGCE,PEIYANGHEYINJINYIPIGAOSUZHI、ZHANGWOXIANJINGUANLIKONGZHIFANGFADERENCAIDUIWU,SHEZHIZHUANYEDENEIKONGRENYUAN,YUNYONGNEIKONGLILUNJIEHEZISHENDANWEITESE,QIESHILEJIEDANWEIJINGJIYEWUQUANMAO,ANZHAOQUANCHENGKONGZHI、YUNXINGGAOXIAO、QUANZEDUIDENG、XUNXUJIANJINDEYUANZE,QUANLITUIJINDANWEIJINGJIYEWULIUCHENGYOUHUAHEZAIZAO,TONGGUOJISHICHAZHAOFENGXIANDIAN,KEXUEFENXIXIANGGUANFENGXIAN,JIEHEFENGXIANYINGDUICELVE,ZONGHEYUNYONGKONGZHICUOSHI,DUIGEZHONGYEWUHESHIXIANGSHISHIYOUXIAOKONGZHI,JIANGFENGXIANKONGZHIZAIKECHENGSHOUFANWEIZHINEI。

                      (三)加强监督检查工作,加大考评问责力度

                      JIANDUJIANCHAHEZIWOPINGJIA,SHINEIBUKONGZHIDEYIYOUXIAOSHISHIDEZHONGYAOBAOZHENG。

                    棋牌大全下载安装   GUOYOUNONGCHANGYINGDANGQIANGHUANEIBUSHENJIJIGOUDEDULIXING,KUODABINGGUIFANNONGCHANGNEIBUSHENJIDEFANWEIHEDUIXIANG,JIAQIANGNEIBUSHENJIZAICUJINQUANMIANFENGXIANGUANLIHENEIBUKONGZHITIXIWANSHANDENGFANGMIANDEZHINENG,BIYAOSHIKEYIWEITUOBUFUZENIANSHENDEHUIJISHISHIWUSUOKAIZHANNEIBUKONGZHISHENJIGONGZUO,TONGGUORICHANGJIANDUHEZHUANXIANGJIANDUXIANGJIEHEDEXINGSHI,ZHENDUISHENJIGUOCHENGZHONGFAXIANDEGUANLILOUDONGHEBORUOHUANJIE,XINGCHENGBAOGAOJISHISONGDAZHILICENG。DINGQIKAIZHANZIWOPINGJIA,PINGGUNEIBUKONGZHIDEQUANMIANXING、ZHONGYAOXING、ZHIHENGXING、SHIYINGXINGHEYOUXIAOXING,JINYIBUGAIJINHEWANSHANNEIBUKONGZHI。TONGSHI,YAOJIANGNEIBUJIANDU、ZIWOPINGJIAJIEGUOCAIQUSHIDANGDEFANGSHIYUYINEIBUGONGKAI,BINGJIEHENEIBUKONGZHIKAOPINGZHIDU,QIESHIZUODAOYOUJIANGYOUCHENG,JIANGCHENGFENMING,QIANGHUAZIWOJIANDU、ZIWOYUESHUDEZIJUEXING,CHONGFENFAHUINEIBUJIANDUXIAOLI。

                      (四)加大信息系统建设的投入力度

                      JIANLISHANGXIAHUTONG,SHISHIDONGTAI,ZHICHENGJUECE、GUANFUYITIDECAIWUXINXIHUAXITONG。YINGJIAKUAIGUOYINGNONGCHANGDEXINXIHUAJIANSHEBUFA,JIANGYECAIGUANLIGAODURONGHE,ZHONGXINSHULIDANWEIZIJINYEWULIUCHENG,LIYONGNEIKONGLINIANDUIGEYEWULIUCHENGJINXINGNIHEZAIZAO,JIANGYEWUCENGMIANDEGEXIANGNEIBUKONGZHISHOUDUANHEFANGFAQIANRUDAOXINXIXITONGZHONGQU、BAFENGXIANFANGKONGQIANZHIDAOZHICHUXINGWEIJUECEHUANJIESHANGQU,XINGCHENGSHANGXIAHULIAN、YOUXIAOZHIHENG、ZHIDUGANGXING、GAOXIAOYUNXING、YOUXIAOJIANDUDEKEXUELIUCHENGTIXI。GOUJIANQUANGUOCHENG、QUANFANGWEIBIHUANGUANLIDECAIWUZHICHENGYITIHUAXITONG。

                      三、结论

                      DANGJINSHEHUIJINGJIQUANQIUHUAQUSHIRISHEN,GUOYINGNONGCHANGYINGZHUAZHUJIYU,YINGJIETIAOZHAN,ZAINEIBUKONGZHIZHIDUDECHUANGXINYUWANSHANSHANGXIAKUGONG。BENWENTICHULEGUOYOUNONGCHANGZAINEIKONGYISHICHA、NEIKONGGUANLIRENYUANSUZHICHA、NEIKONGJIANDUBULI、XINXIGOUTONGBUCHANGTONGSIGEFANGMIANDEWENTI,BINGJIUQICHUANGXINYUWANSHANJICHULEJIANYI。JIANYISHOUXIANYINGCONGWANSHANNEIBUKONGZHIYUNXINGHUANJINGRUSHOU,CONGGUANLICENGDAOQUANTIZHIGONG,DOUYINGZHUANBIANGUANNIAN,ZHONGSHIZUZHIWENHUADEGOUJIAN,CONGYISHIXINGTAISHANGDUINEIBUKONGZHIJIANSHEJIAYIZHONGSHI。HELISHEZHINEIBUZHINENGJIGOU,QUELIGEZIDEZHIZEQUANXIAN,JIANLIGEFUQIZHI,GEFUQIZE、HUXIANGQIANZHI、XIANGHUPEIHEDEGONGZUOJIZHI。QICIYAOZHUZHONGDUIGUANLIRENYUANJINXINGNEIBUKONGZHIPEIXUN,ZHANGWOYIXIENEIKONGZHISHIHELILUN,BIANYUZAIRICHANGGONGZUOZHONGJISHIFAXIANFENGXIANDIAN,FANGHUANYUWEIRAN。ZAICIJIUSHIJIAQIANGJIANDUJIANCHAGONGZUO,JIADAKAOPINGWENZELIDU,QIESHIZUODAOYOUJIANGYOUCHENG,JIANGCHENGFENMING,QIANGHUAZIWOJIANDU、ZIWOYUESHUDEZIJUEXING,CHONGFENFAHUINEIBUJIANDUXIAOLI。ZUIHOUSHIYAOYOUHAOGONGJUDEPEIHE,JIANLISHANGXIAHUTONG,SHISHIDONGTAI,ZHICHENGJUECE、GUANFUYITIDECAIWUXINXIHUAXITONG,ZHEIYANGCAINENGRANGNEIBUKONGZHIZHENZHENGFAHUIZUOYONG。ZHIYOUBUDUANDIGAIJINQUZHUDONGSHIYINGSHEHUIJINGJIDEFAZHANQUSHI,CAINENGRANGGUOYOUNONGCHANGZAIXINSHIDAIDEFAZHANLANGCHAOZHONGHUANFASHENGJI,ZAICHUANGXINGONG。

                      参考文献

                      [1]程雁蓉,杨晴.行政事业单位与企业内部控制规范:差异分析及政策建议[J].市场论坛,2014(11).
                      [2]贺勇.构建上下贯通、实时动态、支撑决策、管服一体的行政事业单位财务信息化系统——基于农业部财务信息化实现路径的思考[J].中国农业会计,2017(12).
                      [3]包翠华,李敏鑫.行政事业单位内部控制与企业内部控制的差异分析及改善[J].中国乡镇企业会计,2016(05).
                      [4]陈洁如.行政事业单位内部控制规范实施问题分析[J].现代经济信息,2017(15).
                      [5]任路明.关于构建行政事业单位内部控制规范措施分析[J].财会学习,2016(24).

                    联系我们
                    • 写作QQ:
                    • 发表QQ:
                    • 服务电话:
                    • 售后电话:
                    • 邮箱:
                    范文范例

                    靠谱的棋牌---首页_Welcome 百灵拼三张-Welcome 蓝洞棋牌官网送3金币---首页_Welcome 035棋牌手游官网 聚友棋牌官网下载安装-首页