Research On The Optimization Of Internal Control Of Rural Collective Economic Organization

With the in-depth promotion of the rural revitalization strategy in the new era,as an important way to improve the income of rural residents,developing and strengthening the new rural collective economy is of great significance to achieve common prosperity.A large number of construction funds,operation funds,awards and subsidies have been injected into rural collective economic organizations,which not only enriches the people and strengthens the village,but also increases the incorruptibility risk of village collective.In recent years,corruption and work style problems in the field of "three assets"management of rural collectives around the masses have occurred frequently,and the governance of rural collective economic organizations is imminent.As an effective management means,internal control has become an important starting point to improve the economic performance of collective assets,which can futher prevent the risk of rural"three assets" management,so as to promote the sustained and sound development of the new rural collective economy.After researching and studying the relevant literature on internal control and rural collective economic organizations,this paper finds that the theory of internal control in China is mainly applied to enterprises and institutions,while the internal control of rural grassroots collective organizations is rarely paid attention by scholars.Based on this,this paper expounds the concepts of internal control and rural collective economic organization in detail,and then combines the information asymmetry theory,principle-agent theory,internal control theory and risk management theory to lay a theoretical foundation for the subsequent case analysis.This paper takes the collective economic organization of J Village in A Subdistrict as the research object,and through field research and interviews,makes a preliminary understanding of the current situation of internal control implementation in J Village.Based on the five elements of internal control as the framework,the internal control evaluation index system in line with the actual situation of J Village is constructed,including 5 first-level indicators,16 second-level indicators and 35 third-level indicators.In this paper,the AHP method is used to determine the weight of each index,and the fuzzy comprehensive evaluation method is used to quantify the questionnaire results.This paper further analyzes the evaluation results of J Village’s internal control,excavates the problems and causes existing in its internal control construction,and puts forward corresponding optimization suggestions.This paper hopes to promote the sound development of internal control construction of rural collective economic organizations in A Subdistrict by putting forward optimization suggestions,and also expect that this paper can provide reference for the optimization of internal control of village-level collective economic organizations in other areas.