摘要
随着经济的发展和中央政府的重视，涉农专项资金的种类和数量均逐年增
加，县级财政部门对涉农专项资金的内部控制研究日益重视。虽然现在针对涉农
专项资金出台了相应的规范制度，一定程度上缓和了涉农专项资金管理中的腐败
现象，但还是缺乏符合我国基本国情的涉农专项资金内部控制理论体系。如何在
新的环境下健全涉农专项资金治理结构，提高执行效率，优化其内部控制，促进
社会资源的有效利用，是亟需解决的新课题。
本文以县级财政为视角，通过研究国内对涉农专项资金管理方面的材料，探
索出可以用于解决我国县级涉农专项资金内部控制的方法，使县级层面的政府管
理水平提高一个新台阶，不断使基层政府在涉农专项资金的内部控制管理中发挥
作用。本文重点对现有的涉农专项资金内部控制现状进行调研，并采用模糊层次
分析法进行评价，形成控制与反馈，促使县级政府对涉农专项资金的内部控制进
行自我评价、调适和优化。并依据现状，从内部环境、控制活动和内部监督等方
面进行缺陷分析，为优化策略的提出提供了参考依据。
针对现状分析和评价结果，从内部控制环境、内部控制体系和内部控制评价
三方面，对涉农专项资金的内部控制机制提出了优化策略。从整体层面和业务层
面对涉农专项资金内部控制体系进行构建，设置了专门的内部控制组织机构，采
用内外部监管相结合的方法以及搭建了公开透明的信息沟通与共享平台。最后针
对不同的业务流程模块进行流程构建，把控各业务实施过程中的风险点，形成一
套比较完整、合理和适用于县级财政的内部控制评价体系，以期为县财政涉农专
项资金的有效使用提供智力保证。
关键词：内部控制；县级财政；评价；涉农专项资金iii
ABSTRACT
With the development of economy and the attention of the central government,
the types and quantities of special funds are increasing year by year.The research on
the internal control of special funds has been paid more and more attention by
County Agricultural Sector.Although the agriculture related special funds issued
corresponding normative systems,to some extent ,it eased the corruption in the
management of agriculture related special funds,there is still a lack of theoretical
system of internal control of agriculture related special funds which adapt to China&39;s
basic national conditions.It is an urgent task to improve the governance structure of
agriculture related special funds in the new environment, improve the efficiency of
implementation, optimize the internal control, and promote the effective use of
social resources.
In this paper, based on the perspective of basic finance, through the study of
domestic agricultural materials on special funds management,it can explore to a
method that can be used to solve the internal control of China&39;s county-level
agricultural special funds,it turn the level of government management at the county
level to a new one,and continuously make the grass-roots government play a role in
the internal control management in agriculture related special funds.This paper
focuses on the existing the internal control of agriculture related special funds,and
used the fuzzy comprehensive evaluation method to evaluate the formation,so that
let it became control and feedback,fianlly,it rompted the county government to carry
out self evaluation, adjustment and optimization of the internal control of agriculture
related special funds.Based on the current situation, the paper analyzes the defects of
the internal environment, control activities and internal supervision, which provides
a reference for the optimization strategy.
In view of the present situation analysis and the appraisal result, from the
aspects of internal control environment,internal control system and internal control
appraisal, this paper have proposed the optimized strategy of the agriculture
special fund&39;s internal control mechanism. To reconstruct the internal control system ofiv
agriculture related special funds from the overall level and the service level, and set
up a special internal control organization.This paper want to build an fair and
transparent information communication sharing platform through the combination
of internal and external supervisio,.Finally ,according to the business process
reengineering of different modules, the risks in the process of the implementation
of control of the business, formed a relatively complete,reasonable and applicable
to the internal control evaluation system of county finance, provide intelligence in
order to ensure the effective use of agricultural county finance special funds.
Key Words: Internal control; County finance; Evaluation; Agriculture related
special funds湖南科技大学硕士学位论文
目录
摘要........................................................................................................................................i
ABSTRACT............................................................................................................................ iii
第一章导论....................................................................................................................1
1.1研究背景与意义....................................................................................................1
1.1.1研究背景......................................................................................................1
1.1.2研究意义......................................................................................................2
1.2国内外研究现状....................................................................................................2
1.2.1内部控制理论文献综述.............................................................................2
1.2.2涉农专项资金管理文献综述...................................................................4
1.2.3涉农专项资金内部控制文献综述..........................................................5
1.2.4国内外文献评述.........................................................................................6
1.3研究内容与方法....................................................................................................7
1.3.1研究内容......................................................................................................7
1.3.2研究方法......................................................................................................8
1.4研究创新与不足....................................................................................................8
第二章县级财政涉农专项资金内部控制概述.........................................................11
2.1涉农专项资金概述..............................................................................................11
2.1.1涉农专项资金的概念..............................................................................11
2.1.2涉农专项资金的分类..............................................................................11
2.2涉农专项资金内部控制的相关理论...............................................................12
2.2.1公共产品理论............................................................................................12
2.2.2内部控制理论............................................................................................12
2.2.3系统论..........................................................................................................13
2.3县级财政涉农专项资金内部控制政策...........................................................13
第三章县级财政涉农专项资金内部控制现状分析................................................15
3.1县级财政涉农专项资金内部控制现状...........................................................15
3.1.1县级财政涉农专项资金内部控制现状分析依据..............................15
3.1.2县级财政涉农专项资金内部控制现状分析方法..............................15
3.1.3县级财政涉农专项资金内部控制分析结论.......................................16
3.2县级财政涉农专项资金内部控制现状综合评价.........................................17
3.2.1县级财政涉农专项资金内部控制指标体系设计..............................17
3.2.2县级财政涉农专项资金内部控制案例应用.......................................22湖南科技大学硕士学位论文
3.3县级财政涉农专项资金内部控制缺陷原因分析.........................................28
3.3.1涉农专项资金内部环境欠佳.................................................................28
3.3.2涉农专项资金财务控制不力.............................................

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