Research On Internal Control Environment Of Zhangzi Island Based On Basic Standards Of Enterprise Internal Control

Agriculture is the primary industry in our country.It is of great significance to improve the level of listed agricultural companies for the steady development of our national economy.However,due to the particularity of agricultural production,the long production cycle of agricultural listed companies,frequent cash transactions and many uncontrollable factors,leading to serious security problems,so there are certain risks in the production,operation and property of agricultural listed companies.On the one hand,due to the particularity of agricultural industry,it is difficult for external auditing to accurately measure agricultural products,little knowledge of internal information of enterprises,and the professional independence of enterprises can not be guaranteed.On the other hand,agricultural listed companies do not attach importance to the internal control environment system.Since 2000,scholars have begun to focus on the internal control environment of enterprises.On this basis,this paper will discuss the following issues;Based on the implementation content of internal control in Basic Standards for Enterprise Internal Control,this paper designs an internal control environment evaluation framework.Taking the internal control environment of Zhangzi Island as an example,this paper explores the main problems in the internal control environment of Zhangzi Island,and further explores these problems in the case of Zhangzi Island combined with the evaluation framework.Different from the previous study on internal control framework and five elements of internal control,this paper studies the problems of internal control environment in Zhangzi Island based on the control environment elements in Basic Standards for Enterprise Internal Control combined with the case of Zhangzi Island Incident,using the design index of evaluation framework and case analysis.Therefore,this paper first reviews the relevant literature on internal control environment,and defines the specific concept and main elements of internal control environment in the Basic Code,and designs an index system of internal control environment evaluation based on the Basic Code and its supporting guidelines;Secondly,taking the internal control environment of Zhangzi Island Company as the research object,combining with the internal control environment evaluation index system,this paper makes a deep and concrete analysis of the research problems,and finds out the existing problems and their causes.Finally,the corresponding countermeasures are put forward to solve the problems.Based on this,under the internal control environment stipulated in the Code,through the research on the internal control environment of Zhangzi Island,it is found that in the internal control environment,enterprise managers often create an invalid internal control environment.Many of the requirements in the Code are formalistic and not implemented,and enterprise managers,for their own interests,will have an internal organizational environment of enterprises.It is difficult for other members to influence the internal organizational environment by exerting self-interest guidance,so that they want to gain individual benefits by relying on the power holder.Therefore,in order to change the internal control environment of a company,the most important thing is to improve the managers 'management ability and ideological and ethical aspects.