农业实体工作人员工资结算的内部控制管理:一些特殊性

Irina N. Kalinina
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摘要

主题本文认为内部控制是组织人员连续性问题中管理系统的重要组成部分。目标。文章旨在分析农业实体内部控制的现有组织形式,并根据经济实体的活动规模和行业特点确定最有效的组织形式。研究方法。在研究中,我采用了比较分析法和案例分析法、分析研究法以及计算和图表法。结果。文章在研究实践的基础上,结合农业行业的特殊性,对人员安置内部控制的任务进行了归纳和分组。文章提出了作者开发的控制程序,用于检查人员工资结算的每个阶段,以提高内部控制结果的有效性,并最大限度地降低未被发现的会计和财务报告数据失真的风险。分析了农业组织在核算反映工资交易时的主要违规行为,并确定了其负面影响。结论与现实意义。农业生产总是伴随着一定的风险,这不仅是由于农业组织的商业活动(经营风险),还与该 行业的特殊性有关。研究结果可用于内部控制的理论和实践,以及农业组织的进一步科学发展和实际应用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Management of internal control of staff salary settlements in agricultural entities: Some peculiarities
Subject. This article considers internal control as an important element of the management system in the issue of the organization's personnel continuity. Objectives. The article aims to analyze the existing forms of organization of internal control in agricultural entities and determine the most effective one, taking into account the scale of activity of an economic entity and the specifics of the industry. Methods. For the study, I used comparative and case analyses, analytical research methods, and the computational and graphical method. Results. Based on the practices studied, the article generalizes and groups the tasks of internal control over personnel settlements, taking into account the specifics of the agricultural industry. The article proposes the author-developed control procedures to be used at each stage of checking personnel payroll settlements to improve the effectiveness of the results of internal control and minimize the risks of undetected distortions in accounting and financial reporting data. The main violations committed when accounting for the reflection of wage transactions by agricultural organizations are analyzed, and their negative consequences are determined. Conclusions and Relevance. Agricultural production is always associated with certain risks, due not only to the commercial activities of the organization (business risks), but also to the specific features of this industry. The results of the study can be used in the theory and practice of internal control, as well as for further scientific developments and practical application in agricultural organizations.
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