內(nèi)部控制對(duì)農(nóng)村信用社防范化解風(fēng)險(xiǎn)、提高綜合效益、改善運(yùn)行質(zhì)量有著重要的現(xiàn)實(shí)意義.
而當(dāng)今農(nóng)村信用社雖然在加強(qiáng)內(nèi)部控制上做了一些改善,也建立了基本的內(nèi)部控制機(jī)制,
但在機(jī)制的建設(shè)、執(zhí)行和監(jiān)督桑仍存在很大的問(wèn)題,內(nèi)部控制的機(jī)制還很薄弱.
本文對(duì)xx市農(nóng)村信用社現(xiàn)行的內(nèi)部控制機(jī)制和規(guī)章進(jìn)行研究,重點(diǎn)在于尋找信用社內(nèi)部控制機(jī)制中的薄弱部分,對(duì)此加以分析并提出相應(yīng)的完善建議.運(yùn)用調(diào)查問(wèn)卷法、訪談法、并比較分析法、案例分析法對(duì)實(shí)習(xí)地進(jìn)行綜合分析.
Internal Control has significant practicable effect in guarding against risk,increasing comprehensive benefit and improving operational quality of RCC (Rural Credit Cooperative).Now some of the RCCs have enhanced the Interal Control and establised the Interal Control Mechanism,but there are still many problems in mechanism establishing,implementing and monitoring.Therefore,the Internal Control is weak.This article rose a research on the Internal Control Mechanism and rules of RCCs of XX city.The important point is to look deeply for the weakness of the Internal Control Mechanism,and analyse it in order to propose related suggestions.The methods used synthetically in this article includes Questionnaire,Interviewing,Comparative analysis and Case analysis.
文章從xx農(nóng)聯(lián)社的現(xiàn)狀入手,通過(guò)對(duì)現(xiàn)有的體系加以描述,力圖查找力圖查找農(nóng)村信用社內(nèi)部控制中存在的問(wèn)題,
分析其根源,并尋求相應(yīng)對(duì)策.通過(guò)加強(qiáng)和改善內(nèi)部控制機(jī)制,完善內(nèi)審制度,完善評(píng)價(jià)機(jī)制.
來(lái)確保企業(yè)發(fā)展戰(zhàn)略和經(jīng)營(yíng)目標(biāo)的全面實(shí)施和充分體現(xiàn).
This article starts with the description of the current situation of XX RCC,through which it is aiming to find out the existing problems of the Internal Control of the RCC,and analyse the root cause and seek for the corrective actions.Complete the internal audit system and evaluating mechanism by enhancing and improving the Internal Control to ensure the full operation and embodying of the enterprise development strategy and management objectives