A Study On Optimization Of The Chuying Agro-pastoral Internal Control System

As an important strategic tool in the management of enterprises,internal control has gradually begun to attach importance to the construction of internal control and the exertion of its effects in the current fierce competitive environment.It has changed from passive to active disclosure of a series of information related to internal control,whether it is internal The self-evaluation of control is also the opinion of internal control issued by external audit.The effectiveness of the company’s internal control has a certain degree of impact on the market competitiveness of the company.This article selects Chuying Agro-Pastoral who have been given negative opinions on internal control audits for two consecutive years as an example to reveal their internal control problems,analyze the root causes and economic consequences,and on this basis,propose the optimization of Chuying Agro-Pastoral Suggest.Firstly,this article summarizes and summarizes domestic and foreign research results on internal control and internal control audit;internal control influencing factors;internal control economic consequences,and lays a good theoretical foundation for writing this article.Secondly,introducing the case of Chuying Agro-Pastoral in this article,reviewed the basic situation of the negative opinion of the internal control audit of Chuying Agro-Pastoral for two consecutive years from 2017 to 2018,clearly pointed out the major defects of internal control in Chuying Agro-Pastoral,and analyzed its internal control The root cause and economic consequences.Finally,from the five perspectives of internal control management philosophy,basic governance environment,risk assessment,control activities,and information communication,optimization suggestions are made for the internal control of Chuying Agro-Pastoral.The study found that the root causes of major defects in the internal control of Chuying Agro-Pastoral mainly exist in the following five aspects.First,the concept of internal control management of the Chuying Agro-Pastoral lags behind.For a long time,the internal control is isolated from the business activities of the enterprise.The internal control has gradually been formalized,and the role of internal control has not been effectively played.Unreasonable human resources policy,lack of effective supervision mechanism,and lack of functions of internal audit and other departments;third,Chuying Agro-Pastoral failed to identify key risk points and failed to do a comprehensive risk response;fourth,Chuying Agro-Pastoral Control activities such as funds and funds frequently fail;Fifth,it ignores the importance of information communication and repeatedly violates information disclosure regulations.A series of problems have prevented Chuying Agro-Pastoral from maintaining effective internal control,which ultimately led to economic consequences of poor financial conditions,market volatility,and low investment efficiency.Therefore,in order to ensure the healthy and sustainable development of Chuying Agro-Pastoral,it is urgent to optimize its internal control.The innovative point of this article is that the research case is representative,and the former agricultural performance superior stock Chuying Agro-Pastoral were selected as the research object.Its negative opinion on internal control audit was issued for two consecutive years,and there were major defects in internal control.After this,enterprises Keep going downhill.The internal control of Chuying Agro-Pastoral may also be a microcosm of the internal control of most pig breeding enterprises in China.A case study was conducted to investigate the root cause of the internal control problem and the economic consequences caused by it.The optimization recommendations can,to a certain extent,provide a reference for hog breeding enterprises that adopt similar business models.