摘要
在深入剖析生态林项目投资内部控制现状的基础上,指出当前生态林投资内部控制存在的政策执行机制不完善,建设资金控制混乱等问题。为有效的解决这些问题,本研究以内部控制理论为理论基础,构建了一套生态林项目投资实施过程的内部控制体系,以期提高资金的使用效率和效益,为生态林项目投资管理提供了一个新的方法。
On the base of in-depth analysis status of internal controls of ecological forest project investment, this study pointed out these problems that internal controls of the current ecological forest investment of policy implementation mechanism is not perfect, and control of confusion of construction funds. The essay analyzing the current situation of the internal control system of project investment the ecology public welfare forces, introducing internal control theory, constructing the framework of the internal control system of Project investment of the ecology public welfare forest implementation process, to make the capital used efficient and improve its benefit. That＇s a new approach for management of ecology public welfare forest projects.
出处
《林业经济问题》
北大核心
2010年第1期74-78,共5页
Issues of Forestry Economics
关键词
生态林
项目投资
内部控制
体系构建
The ecology public welfare forest
Project investment
Internal control
System con- struction
