The Study On The Strategic Management-oriented Construction Of Internal Control System Of Agricultural Listed Companies

The paper is written for the study of agriculture listed companies. With analysis of industry characteristics of listed companies in agriculture and internal control problem, it put forward a sound internal control of listed companies in agriculture and the general idea. Applying the principal agent theory, strategic management theory, risk management theory and related research from home and abroad, the paper put forward risk a strategic management orientation of agricultural listed companies improve internal control model. Based on the model, the paper discussed the identification of external and internal control environment, business strategy developments, business strategy of decompositions, the internal control system business strategies, and select a specific listed company to make an analysis case. The paper is divided into six parts. The first part described the background and the research topics of significance, then proposed study and research methods, and reviewed the internal control theory of domestic and international trends, and then defined the scope of thesis research, and illustrated where the innovations were. The second part described the theory of internal control of the agricultural listed companies. It introduced the basic definition of internal control, and introduced the principal-agent theory, strategic management theory, risk management theory and other theories based on internal control, and described the current internal control objectives, and the listed agricultural companies'specific needs. The third part analyzed the main problems of internal control of the current domestic agricultural listed companies. It described the development of domestic agricultural status of listed companies, pointed out that the internal control of listed companies of agricultural systems are woefully inadequate reason, and propose to improve internal control system for the strategic management and risk management ideas. The fourth part built the internal control system of agricultural listed companies. Oriented to risk strategic management, it put forward a sound agricultural model of internal control of listed companies, which is based on external and internal environment analysis, business strategy, business strategy decomposition starting implementation of internal control system. The fifth part selected Fortune Ng Fung Food (Hebei) Co., Ltd as the object of study, analyzed the current situation of internal control, and pointed out problems with this agricultural listed company, and then established internal control system model as a reference to the diagnosis and internal control analysis, improving and perfect internal control measures. The sixth part summarized the ideas and methods of agriculture listed companies internal control system, and put forward the direction of further study.