Research On Internal Control Of State - Owned Grain Reserve Enterprises

Grain reserves is one of the content of the national strategic reserves, is veryimportant to safeguard national food security, the so-called no food instability, refers tothe meaning. Grain reserves in response to the food crisis plays an important role in theprocess. Internal control as an important means of modern enterprise management, toperfect the effective internal control, to strengthen the enterprise internal supervision,standardize enterprise operation, plug up loopholes in management rules, and improveenterprise profitability and state-owned capital value is of great significance. Enterprisesshould play a proper role, grain reserves enterprise internal control is particularlyimportant.This paper on the theory of internal control in evolution and it reviews the relatedliterature at home and abroad, then introduces the historical evolution and the presentsituation of state-owned grain reserves enterprise, from the internal environment, riskassessment, control activities, information and communication and internal supervisionof five parties and build the internal control system.This article is divided into six chapters. The first chapter is the introduction, thepaper puts forward the research background and significance, literature review, researchcontents, research methods and innovation points in this paper. The second chapter, it isto the enterprise internal control concept and definition of the concept of state-ownedgrain enterprises. The third chapter presents an overview of state-owned grain enterprisesand the present situation of internal control. The fourth chapter to the situation describedin the third chapter puts forward the problems, and the existing problems are analyzed.The fifth chapter is aimed at the problems existing in the fourth chapter and the analysisput forward the corresponding solutions and Suggestions. Chapter6for the summary ofthis paper research the deficiencies are analyzed and the prospect of the internal controlof state-owned grain enterprises.