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论文编号：	15393
作者编号：	2320224221
上传时间：	2025/6/9 22:36:02
中文题目：	L村集体经济组织内部控制优化研究
英文题目：	Research on the Optimization of Internal Control of the Collective Economic Organization in Village L
指导老师：	陆宇建
中文关键字：	农村集体经济组织；内部控制；风险管理
英文关键字：	Rural Collective Economic Organizations; Internal Control; Risk Management
中文摘要：	在乡村振兴战略实施不断向纵深推进的背景下，农村集体经济组织规范运行已成为推动基层治理现代化的重要引擎。新型农村集体经济规范发展关乎农民增收渠道的拓展，为实现共同富裕的目标提供制度性保障。为弥补农村发展劣势，各级财政专项资金、绩效激励资金及日常运营经费向农村集体经济组织倾斜。资本赋能虽然能够激发经济活力，但也暴露出基层治理中的内部控制缺陷。农村集体经济在资金、资产、资源运行管理过程中内部控制问题频发，优化农村集体经济组织内部控制迫在眉睫。健全内控机制能够提升集体资产配置效率，为新型农村集体经济模式的可持续发展提供制度支撑。 现有文献研究表明，我国内部控制理论体系主要聚焦于企事业单位，而适配农村集体经济组织的研究尚存缺口。本文通过阐述内部控制的含义，分析农村集体经济组织的概念和特点，总结出农村集体经济组织内部控制的特点，并建立农村集体经济组织内部控制的目标与评价标准，结合信息不对称理论、委托代理理论、内部控制理论、风险管理理论，选取L村集体经济组织作为典型案例，运用访谈与数据分析相结合的研究路径，了解其内部控制系统的运行效能。 根据L村集体经济组织的业务特点，分析其内部控制工作开展中存在的问题，在内控环境方面，存在决策程序形式化、内部控制参与程度不足的问题；在风险评估方面，存在风险评估不规范、凭借主观经验定价影响风险识别、缺乏风险意识导致利益被侵占的问题；在控制活动方面，存在资金管理漏洞多、资产管理不规范、账务处理随意、合同管理混乱的问题；在信息沟通方面，存在信息披露不规范、信息化水平低的问题；在监督检查方面，存在内部监督意识薄弱，外部监督不足的问题。最后，论文分析了问题的成因，并提出相应改进和保障措施。本研究为提升L村集体经济组织内部控制效能提供了可操作路径，也为同类型经济组织提供了可复制的制度模板。
英文摘要：	Under the background of the in-depth implementation of the Rural Revitalization Strategy, the standardized operation of rural collective economic organizations has become an important engine to promote the modernization of grass-roots governance. The standardized development of the new rural collective economy is not only related to the expansion of farmers' income channels, but also the institutional guarantee to achieve the goal of common prosperity. In order to make up for the disadvantage of the village collective development, the special financial funds, daily operation funds and performance incentive funds at all levels continue to tilt to the rural collective economic organizations. This capital empowerment model not only stimulates the economic vitality, but also exposes the internal control defects in the grass-roots governance. The internal control problems of rural collective economy in the process of fund, asset and resource management and operation occur frequently, which highlights the urgency of optimizing the internal control system of rural economic organizations. A sound internal control mechanism can not only improve the efficiency of collective asset allocation, but also build a three-dimensional risk protection system covering capital flow, asset chain and resource network, providing institutional support for the sustainable development of new rural economic entities. Existing literature research shows that the theoretical system of internal control in China mainly focuses on the application scenarios of enterprises and institutions, while there is still a significant gap in the research on the adaptability of rural grass-roots organizations. This dissertation expounds the meaning of internal control, analyzes the concept and characteristics of rural collective economic organizations, summarizes the characteristics of the internal control of rural collective economic organizations, and establishes the objectives and evaluation criteria of the internal control of rural collective economic organizations. Combined with information asymmetry theory, principal-agent theory, internal control theory and risk management theory, this dissertation selects l village collective economic organization as a typical case, and uses the research path of semi-structured interview and financial data analysis to understand the operation efficiency of its internal control system. According to the business characteristics of the collective economic organization in L village, this dissertation analyzes the problems existing in its internal control work. In terms of the internal control environment, there are problems of formalization of decision-making procedures and insufficient participation in internal control; In the aspect of risk assessment, there are some problems, such as non-standard risk assessment, the influence of subjective experience pricing on risk identification, and the lack of risk awareness leading to the encroachment of interests; In terms of control activities, there are many problems such as many loopholes in fund management, nonstandard asset management, random accounting treatment, and chaotic contract management; In terms of information communication, there are problems of non-standard information disclosure and low level of informatization; In terms of supervision and inspection, there are problems of weak awareness of internal supervision and insufficient external supervision. Finally, the dissertation analyzes the causes of the problem, and puts forward the corresponding improvement and safeguard measures. This study provides an operable path to improve the internal control efficiency of L village collective economic organizations, and also provides a replicable system template for the same type of economic organizations.
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