Research On The Internal Control Problems Of H Grain Reserve Company

With the continuous development of economy,more and more enterprises have noticed the important role of internal control in modern enterprise governance,especially in preventing enterprise risks and improving management.H grain reserves company is one of the important state-owned enterprises who undertake the task of government reserves,H grain reserves company is the national important means of regulating the grain market,due to the internal control system is not perfect,not perfect,leading to frequent enterprise risk cases in recent years.The problem of internal control system not perfect affect realize enterprise strategic objectives,to ensure that the H grain reserves the company high quality development have a great adverse effect.On the basis of relevant internal control theories,this paper conducts an in-depth study on the internal control of H grain reserve company by combining with the materials collected during the audit work of H grain reserve company and the records of research and interviews conducted during the company.First of all,according to the standard research process,comprehensive analysis of the paper to study the problem,research plan,research significance,research content,etc.,based on this detailed introduction of the paper required by the relevant internal control theory.Secondly,starting from the five elements of internal control standards of Chinese enterprises,the current internal control status of H grain reserve company is elaborated from five aspects of control environment,risk assessment,control activities,information system and communication,and internal supervision.Thirdly,based on the interview and research,it is found that the internal control environment of H grain reserve company needs to be optimized,the company’s risk awareness is weak,the control activities are not perfect,the information communication is not smooth,and the internal audit supervision lacks independence.Finally,Suggestions are made to improve the internal control of H grain reserve company from five aspects: control environment,risk assessment,control activities,information system and communication,and internal supervision.It is expected to effectively promote the internal control construction of H grain storage company and provide reference for the internal control construction and application of other state-owned grain storage enterprises in China.