Research On Internal Control Evaluation Of A Seed Company

Agriculture is the foundation of the national economy,the problem of "agriculture,rural areas and farmers" has been the focus of attention.However,for a long time,because of the financial system is not perfect and internal control is not in place and other reasons,compared to other industries,profitability is deficient.In view of the important position of inventory in agricultural enterprises,this paper takes the relevant theory of inventory internal control as the foothold,to evaluate and optimize the inventory internal control of seed enterprises.In this paper,the internal control policies and regulations of inventory and related research were sorted out to clarify the current domestic and foreign research results and research trends,clear the direction of this study.After that,it will explain the theory related to inventory internal control,introduce the theoretical basis of internal control,the five elements of the internal control,the goaland content of inventory internal control.The main points of inventory internal control are emphasized combined with the characteristics of the seed industry,laying the theoretical foundation for the following case analysis.In this paper,A seed company is selected from agricultural enterprises for a case analysis.And the company's inventory internal control are treated as the research object.A seed company is located in Anhui Province and it is a state-owned firm,the main business is the cultivation and sale of rice,wheat and other grain seeds.In Anhui Province,there are 13 breeding bases and branches in different counties and cities.The company has been established for a long time and has a certain scale,the enterprise has certain representativeness in the seed industry.In this paper,we first introduce the nature,operating income and inventory of A seed company,and analyze the risk of A seed company.Then regarding the five elements of internal control as a starting point,respectively,from the A seed company's internal environment and inventory control activities,such as the activities of the different aspects of the A seed inventory internal control system to evaluate.In the internal control of inventory optimization,for the problems found,to propose solutions or solutions.Finally,through the analysis of the full paper of the study concluded that the improvement of inventory internal control is not only the optimization of business processes,it is necessary to develop a long-term strategy and comprehensive improvement.