Research On Design Of Internal Control Of Tangible Assets In Rural Joint-stock Cooperatives

As a major agricultural country in the world,Chinese government departments have always attached great importance to the “three rural” issues.China's rural collective economy has also become an important part of the socialist market economy,and it is the economic foundation and organizational guarantee to maintain the stability of China's rural society.Nowadays,it plays an important fundamental role in the strategic goal of building a well-off society in all-round way and achieving common prosperity.However,with the continuous growth of the rural collective economy,various problems have arisen in the operation and management of the assets of rural collective economic organizations.How to effectively manage the assets of rural collective economic organizations has become an important part of the current rural economic development.In this regard,many domestic scholars have made relevant research,the scope of research involves the benefits brought by the development of rural collective economy,the problems arising during the development process and the corresponding opinions on the problems.The recommendations and conclusions made by these institutes are mostly scattered and broad,failing to generate a systematic management control system.This is the focus and innovation of this article.This paper uses the literature review method,case analysis method,investigation research method and comparative analysis method to conduct research.It takes HD Town as an example to study and analyze the problems existing in the process of tangible asset management and the reasons for these problems.The main research objects are inventory and fixed assets.The research found that the internal control environment of HD Town is weak,the system construction is backward and the implementation is not in place.What's more,the personnel management issues are prominent,and the lease contract management is not standardized.And there is no effective supervision mechanism.In view of the above problems found,by reading a large number of Chinese and foreign literature,drawing on domestic and foreign research results and combining with the specific situation of HD Town,a set of tangible asset management processes suitable for the town was formulated.And I proposed to establish an internal audit department and strengthen internal supervision.At the same time,it is proposed that HD Town should attach importance to human resource management,introduce high-level talents,strengthen the training of existing personnel,and promote the management team to become younger.