Study On Internal Control System Optimization Of Policy-Based Agricultural Guarantee Company

The No.1 document of the Central Committee,the 20 th to guide the work of agriculture,rural areas and farmers since the beginning of the 21 st century,stressed that "we should guide the credit guarantee business to the agricultural and rural areas,and give full play to the role of the national agricultural credit guarantee system".Since the establishment of the agricultural guarantee system,this is the eighth consecutive year that the No.1 document of the Central Committee has made arrangements for the agricultural credit guarantee work.Since the establishment of policy-based agricultural guarantee companies nationwide in 2016,the national agricultural guarantee system has played a unique policy and market role in resolving the problem of "difficult and expensive financing",and achieved remarkable results.Agricultural guarantee company is an important agriculture-supporting body to help rural revitalization in the new era,which has policy attributes.At the same time,agricultural guarantee companies face many risks and challenges,with high risk;As an important part of enterprise management,internal control plays a pivotal role in the healthy and sustainable development of enterprises.Policies constantly require agricultural guarantee companies to strengthen the construction of internal control system.As a new enterprise in the new era,the construction of internal control system is of great significance to its development.This paper innovatively selects policy-based agricultural guarantee company as the research object,and takes SX Agricultural Guarantee Company as the case to sort out and analyze the key research fields and the latest research results of domestic and foreign scholars in internal control,and carry out in-depth analysis of the theories related to internal control.By means of research and interview and other methods,the construction stages of internal control are innovatively divided,and the status quo of internal control construction of SX Agricultural Guarantee Company is analyzed from six aspects: internal environment,risk assessment mechanism,control related activities,internal and external information and communication,internal supervision and internal control construction stages.At the same time,the internal control of SX Agricultural Guarantee company is evaluated scientifically and realistically through the method of walking test,and the internal control problems of SX Agricultural Guarantee Company are analyzed comprehensively.It is found that the internal control problems are mainly caused by the company’s weak awareness of internal control,unclear job responsibilities,complex and imperfect system,imperfect information construction and insufficient effectiveness of internal control supervision mechanism.In view of these problems,this paper puts forward suggestions to optimize the internal control system of SX Agricultural Guarantee Company from the aspects of improving the internal control consciousness of all staff,clarifying the post allocation and responsibilities,sorting out and adding and deleting the internal control system according to the post responsibilities,improving the information construction and improving the internal control supervision mechanism.Through this study,the internal control theories related to policy-based agricultural guarantee companies are further deepened,and the internal control system optimization scheme in line with the strategic development needs and actual situation of SX agricultural guarantee companies is explored.It also provides referential ideas and method guidance for the construction of internal control system of provincial agricultural guarantee companies.