Advanced search
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

Internal Control System Structure of International Forestry Grant Projects

More Information
  • Received Date: September 02, 2018
  • Published Date: November 30, 2018
  • 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.
  • [1]
    《中国林业工作手册》编纂委员会.中国林业工作手册[M].第2版.北京:中国林业出版社, 2017:693.
    [2]
    国家林业局.中国林业年鉴2017[M].北京:中国林业出版社, 2017:309.
    [3]
    张成林, 宋维明.中国林业外资利用效率研究——基于省级面板数据的空间模型分析[J].北京林业大学学报(社会科学版), 2017, 16(2):64-70. http://d.wanfangdata.com.cn/Periodical/bjlydxxb-shkx201702010
    [4]
    乔治·E·瑞达, 迈克尔·J·麦克纳马拉.风险管理与保险原理[M].刘春江, 译.第12版.北京: 中国人民大学出版社, 2015: 16-17.
    [5]
    马跃丽.行政事业单位内部控制协同机制[J].时代金融, 2018(17):41, 46.
    [6]
    方芸.高校财务风险预警与防范策略研究:基于内部控制视角[M].北京:知识产权出版社, 2017:31-34.
    [7]
    范道津, 陈伟珂.风险管理理论与工具[M].天津:天津大学出版社, 2009:153-155.
    [8]
    陈茜, 田治威.林业上市企业财务风险评价研究——基于因子分析法和聚类分析法[J].财经理论与实践, 2017, 38(1): 103-108. doi: 10.3969/j.issn.1003-7217.2017.01.016
    [9]
    财政部会计司.行政事业单位内部控制规范讲座[M].北京:经济科学出版社, 2013:44-49.
    [10]
    李莹莹.行政事业单位内部控制有效性评价与优化策略研究[J].财会学习, 2018(15):242-243. doi: 10.3969/j.issn.1673-4734.2018.15.148
    [11]
    费云珊.关于行政事业单位内部控制信息化的若干思考[J].中国市场, 2018(17):161, 169. http://www.wanfangdata.com.cn/details/detail.do?_type=perio&id=zhonggshic201817081
    [12]
    蔡立新, 李嘉欢.大数据时代企业财务风险预警机制与路径探究[J].财会月刊, 2018(15):38-43. http://www.wanfangdata.com.cn/details/detail.do?_type=perio&id=ckyk201815006

Catalog

    Article views (708) PDF downloads (27) Cited by()

    /

    DownLoad:  Full-Size Img  PowerPoint
    Return
    Return