Research On Identify And Control Of Financial Risk Base On Agricultural Listed Company From The Perspective Of Internal Control

Agriculture is the foundation of the national economy.Agricultural listed companies are the key to accelerate the development of agricultural economy and active the vitality of the rural market.They have become an important force to promote the horizontal expansion and vertical extension of the agricultural industry chain.Its development has driven farmers to become rich and significantly promoted agricultural development.Those Agricultural listed companies' operations and development that mainly rely on agriculture.they are facing with both natural and economic inevitable risks,because their interplay between economic reproduction and natural reproduction.The natural risk has the concurrence and multiplicity,which makes the agricultural listed company congenitally deficient and weak quality.Therefore,it is of great practical significance to study the financial risk management of listed agricultural companies.This thesis has conducted a literature review of financial risk theory,internal control theory,and their correlations.Based on the basic theories of internal control and financial risks,this paper has conducted a comprehensive analysis of the overall financial status of listed agricultural companies,and chose Xinjiang Zhongji as case study.From the perspective of internal control,the company's internal control status and financial risk status are analyzed.The efficiency coefficient method is selected as the calculation method for constructing financial risk evaluation system indicators.The analysis shows that the company is responsible for internal control.The rights are unclear and the subsidiaries' business activities are not monitored in a timely manner.The financial risks are insufficient for the assessment of financial risks.The company is threatened by financing risks,investment risks,operational risks,and other financial risks.From the aspect of internal control,we put forward measures to improve the company for different financial risks,including improving the control environment,carrying out targeted control over different financial activities,establishing a good information monitoring system,and timely and effectively improving the company's existing financial position.Risk vulnerability.