Research On The Improvement Of The Internal Control Of Biological Assets In The Jin Ni Company

Along with our country economy enters the new normal,agricultural companies of our country is faced with a difficult test,agricultural enterprises because of its inventory is mostly biological assets,its share of big,the price is not high,there is a risk that the process of biological assets growth following the laws of nature and influenced by the external environment and breeding technology,the above characteristics lead to agriculture there is uncertainty about the future management of the enterprise,also to the enterprise brought inconvenience of daily management and internal control.And our agricultural enterprises,mostly small and medium-sized enterprises,family-based enterprises,no higher consciousness to internal control,the understanding of internal control also have deviation,so studying the biological assets of agricultural enterprise internal control is very meaningful,help to agricultural enterprises to strengthen internal control system,biological assets to improve its risk management mechanism,reduce operating costs,achieve good management.By describing the status quo of the internal control process of biological assets,this paper analyzes the three processes of purchasing,warehousing and issuing.Secondly,in the process of warehousing management,there are some phenomena,such as difficulty in carrying out and competent work of farmers' staff,irregular daily aquaculture control activities,large inventory scale and high risk,and inadequate daily monitoring.Thirdly,there are some problems in the sending process,such as unreasonable sending control activities and inadequate monitoring of the sending process.Finally,based on the internal control theory,the reasons for the above problems are analyzed,and it is concluded that the family enterprise does not pay attention to the internal control environment and communication,lacks the awareness of business risks,the control activities of the enterprise acceptance,warehousing and delivery process have not yet established standards,and the growth and delivery of biological assets have not been comprehensively monitored.On the basis of the cause of these problems,this paper puts forward the improvement Suggestions to solve the problem of above mentioned,including strengthening the construction of enterprise internal control environment and communication,diversification in order to reduce the risk of biological assets of enterprises,establish purchasing and acceptance standard,warehousing,sends out control activities,diversification in order to reducethe risk of biological assets of enterprises,strengthen enterprise monitoring work,a comprehensive monitoring for outbound-packing-transport.