Analysis And Research On Internal Accounting Control Of A Agricultural Enterprise

China belongs to a large agricultural country,and agriculture has always been the basic industry of China's national economy.Abundant agricultural enterprises in China's market economy promote the development of China's national economy.Moreover,agricultural enterprises can also help solve the problem of basic food and clothing for the people,improve the employment situation of farmers,stabilize the development of rural areas,promote rural development,help solve and improve the problems of agriculture,rural areas and farmers,and coordinate and promote the development of agriculture,farmers and rural areas.Therefore the agricultural enterprise has the extremely vital significancc.But at present in our national economy,the role of agricultural enterprises has not been well played.At present,the performance of agricultural enterprises in China is poor,which is related to the fact that agricultural products are low-technology products,low-value-added products and low-profit products,but the most important reason is the low management level of agricultural enterprises.In view of the status quo of China's agricultural enterprises,China's agricultural regulatory agencies have issued laws and regulations such as basic norms for internal control of enterprises and guidelines for the application of internal control of enterprises to guide the development of agricultural enterprises and to reduce the business risks of agricultural enterprises.At present,China's internal control laws and regulations have achieved good results,and internal control mechanisms have been established in many modern enterprises.But at the same time,the internal control system has not been implemented in China's agricultural enterprises.Although some enterprises have established the internal control system,the control effect is poor and does not have the effect of controlling risks,which seriously damages the enterprise value and the rights and interests of enterprise owners.Finally,it affects the overall development of the agricultural industry.For example,in agricultural products sales enterprises,there are many problems in their business activities,such as too many varieties of agricultural products,scattered agricultural products sales channels,difficulty in product management,and too frequent capital flow,which increase the operating costs and risks of enterprises.Therefore,for agricultural enterprises,the primary task is to strengthen the construction of internal accounting control.The first chapter of this article is an introduction,which introduces the background of the research on the internal accounting control of A agricultural enterprises,relevant domestic and foreign literature on internal accounting control,and the main research content and research methods of the article.The second chapter of this article introduces the relevant concepts of internal accounting control,mainly including the relevant concepts of internal control,the subject and object of internal control,objectives and elements.The third chapter of this paper analyzes the internal control situation of A agricultural enterprises,analyzes the general characteristics of internal control of agricultural enterprises,introduces the general situation,organizational structure and business situation of A agricultural enterprises.From internal accounting supervision and guidance,information and communication,Accounting control activities,accounting risk assessment and internal control environment analyzed the current status of A Agricultural Company's internal control.The fourth chapter of this article analyzes the problems of A Agricultural Company's internal control from the above aspects,mainly including:A Agricultural Company's internal control system is not perfect,A Agricultural Company's budget management has problems,and A Agricultural Company has not conducted effective internal supervision.3.The inventory commodity supervision mechanism is unscientific and ineffective,and the business management process is unreasonable.Based on the analysis above,the fifth chapter of this article proposes suggestions for improving the internal control of A Agricultural Company,including:optimizing the existing internal control environment system,building A Agricultural Company's accounting electronic information system,and improving and regulating the internals of A Agricultural Company Control activities and strengthen supervision of the internal control activities of A Agricultural Company.Chapter 6 of this article summarizes the research content of the full text.