Study On Internal Control Of State-owned Grain Collection And Storage Enterprise

In 2014 the NO.1 document in Central Committee clearly pointed out that "we should make safeguarding food security our primary goal, and work tirelessly to increase agricultural production ". The state-owned grain collection and storage enterprise as an important part in the food safety guarantee system, play an important roal in the national grain market and is the organizers of the grain circulation. They not only shoulder the important task of stable grain market prices, but also responsible for reserve the food for a moderate amount, responding to emergencies, satisfy the special requirement of grain production in the special era. So, it is to say that these enterprise are main carrier of the national food safety. To strengthen the construction of these enterprise is particularly important. But, in recent years, cases like LinDian grain deport fire, ious and circulation in grain purchasing threaten the national food security. And all these problems resulted from a same reason, internal control failure. Therefore, in order to protect national food safety and put an end to the hidden danger in granary, conduct a thorough research to the internal control problems is very necessary and has important practical significance.The state-owned grain collection and storage enterprise not only have the business nature as ordinary enterprises, but also bears national economy and people’s livelihood, as well as international security and stability. But, since grain collection and storage enterprise have the relationship of principle-agent with the government, they all have the historical issues of "the mixture of executives and enterprises", so that their internal control are affected by the institutional influence to a degree, have some level of institutional flaws. For example:the managers lack internal control consciousness, organization and procedure are imperfect, internal audit can’t fully play their role, Staff overall quality is perfect. These problems have a negative impact on the state-owned grain purchasing and storag enterprise, what’s more, some rule-breaking prerations even block government’s macro-control to the grain market.Based on the problems mentioned above, this paper starting on the theory of internal control, combining with the methods of theoretical analysis and case analysis, go into the specific problems in the internal control of the state-owned grain purchasing and storage enterprise, and selected The China grain reserve management corporation Henan branch as a case, seek out the problems existing in the internal control of the corporation. And through the analysis, explores a set of more suitable internal control system for the state-owned grain purchasing and storage enterprise. In the first part, we mainly introduced the background of the topics, and the purpose and significance of this research. Then introduce the internal control system research scope. The next part of the paper mainly introduce the general situation and main features of the state-owned grain collection and storage enterprise. And define the concept of these enterprises, expatiating its special meaning and basical characters, the current situation of its structure of the organization, its macro-control function, the difference between the state-owned grain collections with general commercial enterprise. Then introduces the internal control situation and problems which existed in state-owned grain collection and storage enterprise. After that, we selected The China grain reserve management corporation Henan branch as a case. investigates its internal control problems, focusing on the series cases get exposed since 2010 to 2013. Find out the involved internal control problems, so as to solve the problem. At the last, we discusses measures to solve the internal control problems, mainly includes the following contents:Improving the corporate internal environment, involving the efficiency of the management. improve the internal supervision mechanism, and create the measures to improve key business processes.The main contributions are as follows. In this paper, combined with the basic theory of internal control, by analyzing the current situation of state-owned grain collection and storage enterprise’s internal control, then put forward some suggestions to make the internal control of the state-owned grain collection and storage enterprise. In the data collection, we collect the real data and also in combination with author’s internship experience so as to make the thesis more convincing.