Research On Agricultural Enterprises Internal Control The Productive Biological Assets

The productive biological assets as an important asset, agricultural enterprises in the development of agricultural enterprises play an important role. But it may face in the process of production and business operation in violation of laws and regulations, Improper examination and approval, the purchase and construction of decision-making errors, The use of improper disposal, Accounting system is not sound and so on.These constitute the enterprises face various risks,Cause unnecessary external punishment to the enterprise,Even will bring economic and reputation losses. So to strengthen the agricultural productive biological assets internal control management,Maintain security of assets is imperative.But in the related literature at home and abroad research find that Though the discussion of the internal control system, the theoretical circle has risen from many industries and has carried on the comprehensive summary, and practice also gradually apply internal control in enterprise management, but in view of the productive biological assets from the acquisition, holding maintenance, to the final disposal of the process of internal control research in the theoretical circle has not actively, practice didn’t also the special policy.Especially the sanlu incident in 2008, Wanglaoji "formula gate" incident, and the disclosure of internal control "problem of enterprise" in 2013 is as many as four agricultural(11), the series of events that the our country agriculture major problems existing in the internal control management of the enterprise, so enterprises in daily management, how to strengthen the internal control in the important position of assets management level of the problem to be solved.This paper uses case analysis combined with literature study method,Choose XL company internal control and the productive biological assets decomposition analysis, found in the internal control system design and specific implementation process of deficiencies and defects, and perfect, targeted in order to achieve to improve the agricultural enterprise assets, including the productive biological assets, the purpose of internal control management level has a certain reference significance. This article mainly is composed of three parts: the first chapter and the second chapter for the first part, this part is also described in this paper, the research background, research significance, the productive biological assets internal control related literature at home and abroad were analyzed, and the clear route of the whole framework of this paper and the method; The internal control system theory and the correlation of agricultural enterprises and define the concept of the productive biological assets. The second part is chapter 3 and chapter 4, with XL company as an example, this part of the productive biological assets internal control process and the five elements of internal control present situation analysis, found that the internal control design and implementation process of the productive biological assets, the company no elaboration of the productive biological assets to dispose the details of the phase control; Internal control environment, due to the company’s overall internal control consciousness and the lack of internal control department specialized leads to the formation of a company without a good productive biological assets internal control environment; Risk assessment, there is a lack of the productive biological asset to our company internal control expected phenomenon, such as use of possible approval decision, the management and the use of accounting policy may face the risk of the expected shortage, lead to companies face the risk of a sudden not positive response; Exist in the aspect of control activities to control activities and risk assessment of the disconnect and do not have a unified management and control of the phenomenon; Information and communication, such as incomplete information and communication system, the problem such as internal and external communication is not smooth; Supervision aspects exist system is not sound, the productive biological assets, the whole process supervision and internal control does not reach the designated position. The third part is chapter five and chapter six, based on the analysis of the present situation and problems in the foregoing, the internal control of the productive biological assets overall process design, and perfecting related opinions for the five elements of internal control; And generalization of the content of the whole. Hope from agricultural enterprises internal control the productive biological asset is a new perspective of internal control process design the productive biological asset can be in the assets of the enterprise management has certain guiding significance in practice.