Research On Internal Control Of Seed Inventory In Agricultural Enterprises

Agriculture is the foundation of China's national economy.The focus of people's attention in recent years has always been around “agriculture,rural areas and farmers”.If we want to alleviate the problems of agriculture,rural areas and farmers,it is imperative to promote the development of agricultural enterprises.However,since the reform and opening up,the internal financial system of agricultural enterprises has always had many problems such as imperfect internal control system and inadequate control activities.Compared with other industries,the profitability of agricultural enterprises is lacking.As a weak industry,the seed industry,market environment and natural conditions are potential risks in the industry.Seed is the most important and important stock in the seed industry,and it is regarded as the most basic,active and life-specific special raw material in agricultural production.Compared with other commodities,it has its own particularity.Because of the special nature of the seed,it is necessary for the seed company to develop a comprehensive,effective inventory internal control system with its industry characteristics,so as to better strengthen the management of inventory.The object XD company studied in this paper is a seed enterprise with a relatively short organizational structure and a complete organizational structure,integrating scientific research,production and management.It is a leading agricultural enterprise in Yili,Xinjiang,and a seed in the Ili Prefecture.The industry has a relatively high research value,but also has a certain representativeness.This paper mainly uses case analysis and literature analysis.First of all,this paper introduces the research background and significance,and sorts out the research status and related theories of internal control and inventory internal control at home and abroad.Then,it introduces the inventory status of the seed industry and the status quo of inventory internal control of the case company;then this paper studies The six stages of inventory circulation,planning,procurement,production,warehousing,warehousing and warehousing found problems in the internal control of enterprise inventory,such as the lax implementation of the procurement process,the lack of production supervision,the lack of supervision of the warehousing process,and the lack of realization of warehousing.Management,outbound documents are not standardized,etc.;then put forward suggestions for the problems found in the case,such as increasing the planning department,establishing asupplier evaluation mechanism,establishing a performance evaluation system for production links,standardizing the handling procedures,and strengthening security.Management,etc.;finally summarize the full text and propose future research directions.In the research process of the case company,this paper finds that there are relatively few studies on the internal control of inventory management in agricultural enterprises in China.Many research results are not perfect.There are still unknown areas in this field waiting for us to explore.The research in this paper will help to improve the internal control system of XD seed industry's inventory,so that the company can scientifically and rationally manage special inventory such as seeds,reduce the risk of inventory custody,enhance the competitiveness of enterprises,and make enterprises healthier and faster.development of.At the same time,the problems existing in XD companies are also common problems of other seed companies in the industry.Therefore,the proposed countermeasures have certain reference for other enterprises,and thus improve the overall level of inventory management in the seed industry.