Research On The Internal Control Environment Of Y Farm

As a product of special historical background, our country state-owned farm has always occupied an important position in the field of national production and management. Our country’s state-owned farm is a diversified production enterprise, controlled by state and dominated by agriculture, along with forestry, animal husbandry, sideline products and fishery industries...etc. It amasses a large number of state-owned agricultural assets which is related to the national economy and the people’s livelihood. State-owned farm, taking a heavy responsibility on expanding the area of arable land, providing food and other agricultural and sideline products, is an important part of the society and the national economy. Since the founding of the PRC, this kind of organization with Chinese characteristics has made important contributions to the country’s security and defense, food supply, urban construction and industrial and agricultural development. However, the development of state-owned farms is not smooth and without any obstacle. After the reform and opening to the outside world, in order to promote the development of state-owned farms, central government carried out a series of reforms, especially issued a series of policies and regulations along with practical measures to support the development of agriculture, optimize the industrial structure, improve the management level, all of which laid a solid foundation for the healthy growth of state-owned farm system. Despite state-owned farms have been optimized in various aspects after positive revolutions, but defect is still obvious. The imperfect management system will continue to affect the progress of state-owned farm. Only to analysis in-depth and establish a set of management system which is scientific, reasonable, and in line with the actual situation, can the property rights be clear, allocation of resources be optimized, management level be enhanced and operating efficiency be improved. It asks directly for the construction of internal control of our country state-owned farm. As the internal mechanism of corporate self-regulation and self-restriction, internal control theory is an important content of modern enterprise management, the defects of which provide the conditions for organization’s error and fraud. Internal control environment is the basis of the internal control, while the construction of internal control system be focused on, internal control environment construction should also be paid attention to.State-owned farm is a branch of our country agriculture system. With the implementation of the reform of state-owned enterprises, state-owned farms were also undergoing a series of changes. Now it has basically changed to be a mechanism according to modern enterprise management mode and made some achievements in the production, operation and management of all aspects. But there are still a series of problems, which cannot be ignored. Problems include serious waste of resources, unclear property rights system, management vacancy, difficult separation of government and enterprise, unequal responsibility and right, unclear nature of the enterprise. In order to solve these problems, state-owned farm original control environment must be fundamentally reformed, including its development strategy, organization structure, enterprise culture and human resource, thereby to lay a good foundation for establishing a complete and effective internal control system.The paper firstly analyzes the background and significance of the topic, summarizes the research situation of internal control theory and practice at home and abroad, and expounds the theoretical knowledge of internal control environment factors. The main part of the paper intends to set the state-owned farms-y farm in Lianyungang City, Jiangsu Province as an example, through on-the-spot investigation studies the existed problem in internal control environment, analysis the causes, put forward the corresponding improvement suggestions, to provide guiding significance on the perfection of the control environment factors of farm internal control. Hope the study of this case, multum in parvo, will further do well to the excellent internal control environment establishment of other state-owned farms and state-owned enterprises.