The Research On The Financial Risk Control Of Agricultural Enterprises Under The Internal Control

As a major power in agricultural production,the problem of "agriculture,rural areas and farmers" is related to the development of national economy,social harmony and stability.The central committee of the communist party of China from 2004 to2016 published in "Agriculture" as the theme of the central file no.1,highlighted the problem of "agriculture,rural areas and farmers",as a period of socialist modernization in China the status of "priority".Solving the problem of "agriculture,rural areas and farmers" has become a series of major political and economic problems.Compared with other industry,the natural dependence,the uncertainty of benefits of enterprise management,agricultural product homogeneity,and the relationship between the stakeholders leading to agricultural enterprises facing by regional,geographical environment,climate,soil,production of seasonal and other natural conditions,the influence of additional increase agricultural enterprise financial risk management.Foreign enterprises of new technology and high quality agricultural products into the market in our country,also make the country's agricultural companies facing difficulties.The natural environment is constantly changing,financial risk management environment has become more diversified,increasing the pressure of financial risk in our country.Base in the XINJIANG CHALKIS CO.,LTD.in 2012,because of raising investment in working capital problem,caused serious financial risk.SEN XIAN YUAN in 2014 became the first financial fraud agricultural enterprises in national equities exchange and quotations,they reflects the particularity of enterprise management in agriculture on the other hand,also explains the necessity of strengthening financial risk management in agriculture.Through the research on the financial risk status and the existing literature review,from internal controls and financial risk control concepts and theories,on the financial condition of the agricultural industry,the paper mainly deals with thesituation of financing,investment and working capital.And the case study of DTJ,this paper discusses the internal control status and financial risk situation of DTJ from the internal controls.Studies have shown the DTJ mainly has the right to centralize the rights and the rights of its holders,the ability and execution of financial risk and financial evaluation are weak.In terms of the financial risk management system,DTJ is threatened by potential risks such as funding risk,investment risk,and operating capital risk.Finally,we will improve the internal control system,establish an enterprise financial risk raising warning system,and improve the feedback system.In these respects,the improvement measures on the financial risk of DTJ are put forward,improve the risk management for DTJ at current stage.