广西区供销合作联社投资活动内部控制研究

发布时间：2018-03-16 08:56

本文选题：社有资产　切入点：供销合作　出处：《广西大学》2014年硕士论文　论文类型：学位论文

【摘要】：广西区供销合作联社是为农服务的合作经济组织,是推动农村经济发展和社会进步的重要力量。在最近召开的十二届全国人民代表大会上,李克强总理在代表政府所作的《政府工作报告》中提出：把促进农业现代化和农村改革发展,健全农业社会化服务体系,推动供销合作社综合改革试点作为2014年的重点工作之一。这对于加快广西区供销合作联社改革发展的步伐,建设现代农业,活跃商品流通领域,促进建设城乡经济发展一体化新格局,具有重大意义。社有资产是指供销合作社控制并拥有的各种形式的资产,是供销社生存发展的重要保证,是建设现代农村流通网络的重要条件,是提高经济效益,壮大经济实力,增强为“三农”服务功能的重要基础。因此,在当前改革发展的特殊时期,供销社要壮大和发展,必须明确供销社社有资产的功能定位,加强对社有资产投资的管理,实现社有资产的保值增值。本文围绕加强广西区供销合作联社投资活动内部控制,回顾了国内外相关文献,参照我国学者对内部控制理论体系的研究,总结内部控制的发展阶段,阐述了内部控制的基本内容、控制要素和控制目标。本文参考中国经济及企业管理的投资现状,结合国有资本营运及企业内部控制基本规范,阐述如何加强广西区供销合作联社投资活动内部控制。本文从社有资本营运主体产生的背景和社会主义市场经济中所具有的特殊功能入手,介绍社有营运资本主体投资情况和流程,从内部控制的五大要素对广西区供销合作联社在投资活动中内部控制的现状及存在的问题进行剖析,并提出改进建议,以促进社有资本投资活动内部控制的有效运行,达到社有资产的保值增值。
[Abstract]:As a cooperative economic organization serving agriculture, Guangxi is an important force in promoting rural economic development and social progress. At the recent 12 National people's Congress, In the "Government work report" delivered on behalf of the government, Premier Li Keqiang proposed: promoting agricultural modernization and rural reform and development, and perfecting the agricultural socialized service system, Promoting the pilot project of comprehensive reform of supply and marketing cooperatives is one of the key tasks in 2014. This will speed up the pace of reform and development of Guangxi supply and marketing cooperative cooperatives, build modern agriculture, and activate the field of commodity circulation. It is of great significance to promote the construction of a new pattern of integration of urban and rural economic development. Co-operative assets refer to the various forms of assets controlled and owned by supply and marketing cooperatives. They are the important guarantee for the survival and development of supply and marketing cooperatives, the important conditions for building modern rural circulation networks, the enhancement of economic benefits and the expansion of economic strength. Therefore, in the special period of reform and development, in order to strengthen and develop the supply and marketing cooperative, it is necessary to clearly define the function orientation of the supply and marketing co-operatives' assets, and strengthen the management of the co-operative assets investment. To realize the maintenance and appreciation of the assets of the society. This paper focuses on strengthening the internal control of the investment activities of Guangxi supply and Marketing Cooperation Association, reviews the relevant literature at home and abroad, and summarizes the development stage of internal control by referring to the research on the theoretical system of internal control by Chinese scholars. The basic contents, control elements and control objectives of internal control are expounded. Referring to the present investment situation of Chinese economy and enterprise management, this paper combines the basic norms of state-owned capital operation and internal control of enterprises. This paper expounds how to strengthen the internal control of the investment activities of Guangxi supply and Marketing Cooperation Association. This paper begins with the background of the main body of capital operation and the special functions of the socialist market economy. This paper introduces the investment situation and process of the main body of working capital, analyzes the present situation and existing problems of the internal control in the investment activities of Guangxi supply and Marketing Cooperation Association from the five elements of internal control, and puts forward some suggestions for improvement. In order to promote the effective operation of the internal control of social investment activities, to maintain and increase the value of assets.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F715.5;F721.2

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