Research On Internal Control System Of Agricultural Products Processing Enterprise In Shandong Province

17 the party's report states that "want to strengthen agriculture as the foundation of go the path of agricultural modernization with Chinese characteristics." Modernization of agriculture not only in accordance with the high-yield, high-quality, efficient, ecological, safety requirements, and develop industrial management of agriculture, especially cultivation of agricultural industrialization leading enterprises is particularly important. One central document in 2009 also made it clear that: to "the development of industrialized operation of agriculture, agricultural product processing industry to promote the upgrading of the structure to support the growth of leading enterprises and cultivate well-known brands." Therefore, through the study of agricultural products processing enterprises in Shandong Province, the internal control system, with a view to improve business operations and management, give full play to the leading agricultural enterprises and in promoting the building of new socialist countryside on the role of an important practical significance.This article attempts, in already has the research results and in the practice foundation, take the Shandong Province agricultural products processing enterprise as the example, in the exploration agricultural products processing enterprise internal control system's establishment and the practice prominent question, proposed that has pointed and the feasibility suggestion , for our province agricultural products processing enterprise's health and sustainable development most meager strength. This article through to the Shandong Province agricultural products processing enterprise internal control system's research, obtains the following main conclusion:(1)Through to domestic, outside internal control system theory development analysis, may give us to inspire as follows: Attention enterprise internal control environment construction; The accounting control is the internal control foundation; Pays great attention to the internal control theory conformity and the innovation, risk management introduction internal control system; The implementation diverts the principle and the synchromesh principle mutually; The establishment controls from the inside the information the disclosure mechanism; Establishment internal control system appraisal system..(2)The way which through the provide enterprise internal control survey form, on-the-spot investigation and the examination business finance report form unifies, simultaneously inquires, the browsing on-line literature material take the telephone and profits from the related enterprise management and operation case as methods and so on supplement to indicate to the Shandong Province agricultural products processing enterprise's empirical analysis, the enterprise controlled the system aspect in the interior to do the positive work, has made certain progress, to enterprise's development irreplaceable function, but also had many problems, mainly included: First, the enterprise internal control power and responsibility unclear, the property rights and the right of management restriction are unbalanced, the company management structure is imperfect, in the enterprise examines stresses in appropriates lost articles fills a vacancy second is afterward the enterprise internal control system operation lacks the active oversight Third is in the enterprise internal control system the investment risk control strength four this the enterprise internal control quality safeguard system takes seriously insufficiently, the enterprise movement level is low, the cultivation well-known brand few fifth are the enterprise internal control information disclosure system is imperfect. The personnel quality is not generally high, the insider information communication is impeded. Sixth, the enterprise internal control environment attenuates the partial agricultural products processing enterprise also to have Private enterprise's color, the family characteristic obvious and so on. These do not adapt with the modern enterprise's management request.(3)Utilizes the internal control system theory, puts forward a series of consummation our province agricultural products processing enterprise internal control proposal. First, must consummate the company management structure to set up good control. Second, must establish the agricultural products processing enterprise internal control appraisal system. Third, must establish the comprehensive risk assessment environmental control and the risk assessment. Fourth, must take the agricultural product quality system construction internal control to start from the product source. Fifth, must consummate the agricultural products processing enterprise internal control information disclosure system. Sixth, must strengthen the enterprise internal control environment the construction. Regarding the enterprise itself, must control strongly, out of control weak, uncontrolled chaotic. The good effective enterprise internal control system, is helpful in the business management level realizes the operational policy and the goal, may protect unit each property the security and complete, prevents the property outflow, guaranteed that the account executive information and financial inventory accounting the material authenticity and the integrity, then enhance enterprise's management and the management level, realizes the performance of enterprises maximization.(4) The agricultural products processing enterprise internal control system's establishment and perfect is a long-term work. The establishment will cater to enterprise's newest demand take the risk as the guidance internal control system, the internal control system's implementation can become the rich efficiency and the effect, can contribute the strength for enterprise's sustainable development from the strategic stratification plane. This article expands in the research to the enterprise internal control system's understanding from former accountant and the audit domain to enterprise's management and operation category, increases the internal control information foreign disclosure system research and the agricultural products processing enterprise internal control appraisal system research, causes to control from the inside the goal and the content multiplies day by day。...