Research On Internal Control Of The Ecology Public Welfare Forest's Project Investment

Since the reform and opening policy, china has launched the "Three North" shelter forest projects such as 17 forestry projects, in which a number of ecological forest construction project investment.Although the construction of forestry ecological environment in China has made significant achievements, the situation of overall deterioration of the ecological environment still further aggravated. For a long period of time, forestry will be charged with a more difficult task of building the ecological environment. Whether can ecological forest project implement high-quality and efficient to achieve the desired effects of ecological engineering is directly related to economic and social development and people's living standards. Organization and management, building construction, financial management, quality supervision, inspection and acceptance and so in investment projects debunk a lot of problems, especially the construction management and capital investment of the ecology public welfare forest's project investment are increasingly subject to social and public attention. Needless to say, internal control system of the ecology public welfare forest's project investment exists significant internal control deficiencies and loopholes, urgent needs to improve the project's internal control system, perfects inner controlling system, regulates the entire project process, prevent the occurrence of various problems fundamentally.This paper adopts some methods of combining theory and practice of induction, combining systematic analysis and survey visit to carry on research internal control mechanism of the ecology public welfare forest's project investment. Based on a depth study of the current situation of internal control of the ecology public welfare forest's project investment, this paper constructs a reasonable internal control mechanisms to make full constraint and control for the ecology public welfare forest's project investment, so as to improve the use of funds purposes of efficiency and effectiveness. Around this purpose, the study formed the following content :( 1) The theoretical analysis of internal control of the ecology public welfare forest's project investment. On the base of analyzing the interrelationship of ecological forests between the general economic characteristics and market failure, combining the previous views, the part study analyzes the dual monopoly features of the government to ecological forest and finds the investment behavior characteristics of investors of the ecology public welfare forest's project investment under the double monopoly, further determine characteristics of internal control of the ecology public welfare forest's project investment.(2) The analysis of internal control actualities of the ecology public welfare forest's project investment. This part study analyze two major areas between promulgation and implementation of policies and regulations related to supervisory control of the ecology public welfare forest's project investment.(3) the construction of internal control of the ecology public welfare forest's project investment. Because of a variety of investment irregularities existed in ecological forest projects, they make the fund management and use low efficiency and seriously affect the quality of ecological forest projects and effectiveness of play. Against characteristics of the current internal control of the ecology public welfare forest's project investment, according to the construction procedure of the ecology public welfare forest's project investment, making internal control theory as the theoretical foundation, this part study design an effective internal control system.(4) The evaluate of internal control of the ecology public welfare forest's project investment. According to critical control points of the ecology public welfare forest's project investment process, this section refine the content of the project and format an internal control evaluation system to evaluate the current situation of internal control, improve the efficiency and effectiveness of internal control at the same time.