The Internal Control Of Capital Activities In Farmers’ Cooperative Of Tangshan

Farmer cooperatives is a joint economic organization, which set up by jointing farmerson the basis of household contract responsibility system, as a new type of mutual economicorganization it can play a positive role to promote rural industrialization, improve thedegree of organization, promote the farmers’ income. In fact, the production and businessoperation activities of the farmers’ cooperatives is a process that cash flow driven ofmaterial flow, cash flow will be associated with risk, which requires a complete andeffective financing activities internal control system to prevent risks to ensure the financingchannels formal, legal as well as the safety and integrity of the capital funds, to ensure thatthe use of funds in each link of production and operation of overall balance, improve theuse efficiency of funds, and thus make cooperative, reasonable allocation of resources canbe optimized. Therefore, increasing the risk awareness of funds, effectively identify thepotential risk of financing activity in each link, vulnerability and risk, to construct aneffective financial activities internal control system combined with their own situation isof vital importance.In this paper, on the basis of related literature at home and abroad, combined withon-the-spot investigation and research, it summed up the Tangshan farmer cooperativescapital common problems existing in the internal control system and analyzed its causes,finally build up an effective internal control system based on the Tangshan farmercooperatives capital activities. This paper includes six parts: the first part is introduction,which pointed out the research background and significance of this article, arrange thefinancing activities related literature views at home and abroad, illustrated the researchframework and research methods of this article; The second part is the definition offarmers cooperatives and the internal control and cooperative theory and risk controltheory are expounded. This paper introduced the main content of the private enterpriseculture, basic characteristics and restriction factor analysis as well as the developmenttrend of the private enterprise culture; The third part is the empirical analysis part of thispaper, through on-the-spot investigation, from the five aspects as control environment, riskassessment, control activities, information and communication, and internal control, suchas part of Tangshan farmer cooperatives in the data collection and analysis, summed up theTangshan farmer cooperatives capital activity common problem at present, and has carriedon the thorough analysis to the causes of the problem. The fourth part mainly discusses the internal control system construction goal and processes of farmer cooperatives capitalactivities, and funding risk of cooperative activity in each link are analyzed, The fifth partmainly aims at the characteristics of Tangshan farmer cooperatives capital operationproposes cooperative funds safeguard measures of the internal control effective operation;The sixth part of the full text summarized the research contents.