| With the rapid development of policy and economy,the times are moving forward,and China's agricultural modernization is gradually accelerating.Among them,mechanization is an important way to promote agricultural progress,but now in the agricultural machinery industry,there are so many problems,At the national forefront level of those companies,almost no traces of agricultural machinery industry,many agricultural machinery companies are not developed very well,they always in the silence of the slow development,and even many have opened and then went into bankruptcy.The reason is that there are many problems in the internal control of the company,which limits or even hinders the development of the company to a certain extent,and also affects the industry situation and prospect of the agricultural machinery industry as a whole.In recent years,There are different levels of research on the internal control all over the world,through the internal control theory to produce and improve the six stages,currently widely used in the world is the 2013 COSO release of the "2013 internal control-the overall framework".This article summarizes the elements of internal control into five areas.In addition to many foreign theories,China in recent years also attach great importance to the construction of internal control system,in 2008,the five national ministries jointly issued the "basic norms of internal control."This paper explores the current situation of internal control of agricultural machinery enterprises,and then based on the five factors of internal control,this paper analyzes the problems existing in the internal control of S agricultural machinery companies,such as lack of internal control consciousness,no risk assessment mechanism,incomplete control activities,Lack of information management system,lack of internal supervision mechanism,etc.And puts forward the improvement counter measures and suggestions for these problems. |
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