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刘玉英. 林业国际赠款项目内部控制体系构建[J]. 北京林业大学学报(社会科学版), 2018, 17(4): 69-77. DOI: 10.13931/j.cnki.bjfuss.2018119
引用本文: 刘玉英. 林业国际赠款项目内部控制体系构建[J]. 北京林业大学学报(社会科学版), 2018, 17(4): 69-77. DOI: 10.13931/j.cnki.bjfuss.2018119
LIU Yu-ying. Internal Control System Structure of International Forestry Grant Projects[J]. Journal of Beijing Forestry University (Social Science), 2018, 17(4): 69-77. DOI: 10.13931/j.cnki.bjfuss.2018119
Citation: LIU Yu-ying. Internal Control System Structure of International Forestry Grant Projects[J]. Journal of Beijing Forestry University (Social Science), 2018, 17(4): 69-77. DOI: 10.13931/j.cnki.bjfuss.2018119

林业国际赠款项目内部控制体系构建

Internal Control System Structure of International Forestry Grant Projects

  • 摘要: 伴随着我国现代林草业的发展进程, 我国林草业与国际金融组织合作的领域更加广阔。对我国林业国际赠款项目的特点进行了深入分析; 提出了林业国际赠款项目实施内部控制的原则和方法。并以联合国粮食及农业组织资助的“中国林业可持续管理提高森林应对气候变化能力项目”为例, 综合运用因果分析、定性测评等方法进行了风险识别和风险评估, 并基于内部控制五要素理论构建了林业国际赠款项目内部控制体系, 旨在为我国林业国际赠款项目实施内部控制提供借鉴。

     

    Abstract: With the development of modern forest and grassland industry in China, the scope of cooperation between China's forest and grassland industry and international financial organizations has become increasingly broader. This paper makes an in-depth analysis of the characteristics of the international forestry grant projects in China, clarifies the basic principles and basic steps of implementing internal control on the projects, utilizes the method of causal analysis and qualitative test to identify and evaluate the project risk through a case study of "Sustainable Forest Management to Enhance the Resilience of Forests to Climate Change in China" funded by the Food and Agriculture Organization of the United Nations, thereby constructing the internal control system on the basis of the five-element theory. The purpose of this paper is to provide reference for the implementation of internal control of forestry international grant projects in China.

     

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