The Research On Internal Control Of Supply And Marketing Cooperative Investment Activities In Guangxi Zhuang Autonomous Region

Guangxi Federation of Supply and Marketing Cooperative is a cooperative economic organization for agricultural services and also the important force for the promotion of China’s agricultural economic development and the progress of society. In the recent12th National People’s Congress, Premier Li Keqiang, on behalf of the Chinese Government, proposed in the Report on the Work of the Government that:take promoting agricultural modernization and reform and development in rural areas, improving the agricultural socialization service system, and boosting the comprehensive reform pilot in supply and marketing cooperative as one of the priorities in2014. This has great significance in accelerating the pace of reform and development of Guangxi Supply and Marketing Cooperatives, establishing modern agriculture, invigorating circulations of commodities, and promoting new patterns of integration between the economic development of cities and that of villages.Assets of supply and marketing cooperatives refer to the assets of various types owned and controlled by the supply and marketing cooperatives. They are the important insurance for the subsistence and the development of supply and marketing cooperatives, crucial factors for establishing the modern rural circulation network, and essential basis for enhancing the service function of "Rural Areas, Agriculture and Peasantry". Therefore, in the current special period of reform and development, if we want to develop the supply and marketing cooperatives, the function positioning of assets of the supply and marketing cooperatives must be clearly defined, and the management on the investment on assets of the supply and marketing cooperatives must be strengthened so as to realize the value preservation and appreciation of assets of the supply and marketing cooperatives.Discussing around the internal control of investing activities in Guangxi Federation of Supply and Marketing Cooperatives, the thesis reviewed related references at home and abroad and consulted the study of domestic scholars in internal control theoretical system to conclude on the development stage of internal control and elaborate the basic content of, the control element of, and the control objective of internal control.This paper elaborates how to strengthen internal control of investment activities of Guangxi Supply and Marketing Cooperative by referring to the current situation of China’s economy and investment on enterprises management and combining with basic specification of state-owned capital operation and internal control of enterprises. This paper starts with the background for the generation of cooperatives-owned capital operation subjects and their special functions in socialist market economy, introduces the investment situation and process of cooperatives-owned operational capital subjects, dissects the current situation and existing problems in internal control of investment activities of Guangxi Cooperative Association from the perspective of five elements of internal control and proposes improvement and suggestion to promote the efficient running of investment activities’ internal control of cooperatives-owned capital and achieve the goal of maintaining and increasing the value of cooperatives-owned asset.