【摘要】 河北省作为农业大省,农村合作经济组织的发展得到了省政府的高度重视,并在促进农民增收和加快农业的现代化进程中起到了举足轻重的作用。但是从目前的发展来看,河北省农村合作经济组织萌芽较晚,覆盖面狭窄、服务内容单一,尤其是内部控制不完善,导致管理水平落后,面对经营过程中可能遇到的诸如内部管理、外界环境、技术、市场等因素带来的风险,不能有效的进行识别和防范,严重阻碍了河北省农村合作经济组织的健康有序发展。因此,如何防范农村合作经济组织的风险成为了当务之急,而建立一套完善的基于风险管理的内部控制体系是最有效的手段。本文通过搜集国内外关于农村合作经济组织的相关文献资料,以实地考察与调研相结合的方式,对河北省农村合作经济组织内部控制存在的问题进行了全面的剖析,建立了基于风险管理的内部控制体系。全文主要从六个方面展开论述:第一,论文首先阐述了本研究的选题背景、研究目的和意义。在对国内外关于农村合作经济组织和内部控制研究现状进行认真的梳理和分析后,介绍了论文的研究思路和研究方法;第二,对农村合作经济组织的内涵、特点,以及风险管理和内部控制的相关理论进行了阐述;第三,通过实地调研,提出了河北省农村合作经济组织内部控制存在组织成员对内部控制的作用认识不足,决策机制不合理,监事会的制衡作用失效;没有合理的利益分配机制,风险管理意识薄弱,缺乏有效的风险识别、评价和反应机制,控制活动不到位,缺乏内部、外部监督机制等问题,并对问题产生的深层次原因进行了分析;第四,结合河北省农村合作经济组织面临的内外部风险,通过对组织风险管理制约因素进行分析,构建了基于风险管理的河北省农村合作经济组织内部控制体系,阐述了农村合作经济组织内部控制体系设计的目标、原则、特点和内容;第五,有针对性的提出了农村合作经济组织内部控制有效运行的保障措施;第六,对全文的研究内容做了全面总结,并提出不足之处,便于今后作更深入的研究。本文的创新点:首先,通过实地调查研究,提出了河北省农村合作经济组织内部控制存在的问题;其次,构建了基于风险管理的河北省农村合作经济组织的内部控制体系,提高了农村合作经济组织防范内外部风险的能力。

　　【Abstract】 Hebei Province as a major agricultural province, the development of rural cooperative economic organizations attaches great importance by the provincial government. Which has played a pivotal role in the promotion of farmers’ income and to speed up the process of agricultural modernization. However, from the current development, the rural cooperative economic organizations bud late, covering the narrow, single services, especially the inadequate internal controls, resulting in management lags behind. The face of the risks that may be encountered in the course of business, such as internal management, external environment, technology, market factors, can not effectively identify and prevent which seriously hindered the healthy and orderly development of the rural cooperative economic organizations. Therefore, how to guard against various risks of rural cooperative economic organizations is a priority, to establish a comprehensive system of internal control based on risk management is the most effective means.Through to collect the relevant documents of the rural cooperative economic organizations at home and abroad, the paper has a comprehensive summary to the status quo of rural cooperative economic organizations in Hebei Province. The text is mainly discussed from six aspects: (1) the paper described the research background ,the purpose and significance of this study . Carefully combing and analysis on internal control of the status quo of the rural cooperative economic organizations at home and abroad, introducing the thesis research ideas and research methods; (2) This chapter which elaborate the connotation, characteristics, as well as risk management and internal control theory; (3) with the field surveys, This paper presents the problem which exists internal control of the rural cooperative economic organizations, including the member of the rural cooperative economic organizations have not recognizing the significance of internal control, the lack of a sound financial system, the organization is not perfect, decision-making unreasonable mechanism of checks and balances failure of the board of supervisors; no reasonable mechanism for the distribution of benefits, risk management awareness is weak, the lack of effective risk identification, assessment and response mechanisms, control activities are not in place, the lack of internal and external oversight mechanism: and the problem produced by deep-seated reasons for the analysis; (4) the combination of internal and external risks facing the rural cooperative economic organizations, and the paper analyzes constraints was of the risk management. Hebei Province rural cooperative economic organizations internal control system has been constructed which based on risk management . next the chaper also expounds the rural cooperative economic organizations internal control design objectives,principles, characteristics and content. (5)targeted internal control safeguard measures of rural cooperative economic organization; (6)make a summary and proposed deficiencies in order to make more in-depth study in the future.The innovation of this paper are: first, through literature analysis and field investigations, analysis of internal control problems to the rural cooperative economic organizations; Secondly, the construction of the internal controls system of rural cooperative economic organizations based on risk management in Hebei Province, Strengthen the prevention capacity to internal and external risks of rural cooperative economic organizations.

　　【关键词】 河北省； 农村合作经济组织； 风险； 风险管理； 内部控制；

　　【Key words】 Hebei Province； rural cooperative economic organizations； risk； risk management； internal control；