Research On Internal Control Optimization Of Pig Cooperatives

In recent years,farmers’ professional cooperatives have flourished and become an important economic entity for farmers’ gains.The rapid development of farmers’ cooperatives has not only promoted the increase of farmers’ income but also played an important role in building a new socialist countryside.The pig cooperatives are conducive to the formation of economies of scale in the pig industry,generating economies of scale,increasing farmers’ incomes and increasing farmers’ enthusiasm for production.However,in the face of the rapid growth of the number of farmer cooperatives,many problems have gradually emerged.How to carry out standardized management has become an important issue for the sustainable development of farmers’ professional cooperatives.This study first consults the literature,then uses the questionnaire to combine the interview data to obtain data,and uses SPSS software to process the data,using qualitative and quantitative analysis: First,this paper gives a brief explanation of the internal control of the pig cooperative,and related Based on theory and basic concepts.Secondly,through the questionnaire survey and interviews,the status quo of the internal control of the pig cooperatives was analyzed.The status quo and problems of the internal control of the pig cooperatives were analyzed qualitatively and quantitatively.Then based on the COSO framework,combined with the relevant literature and research,the dimensions of the influencing factors of the internal control of the pig cooperatives including the control environment,risk control,control activities,information control,internal supervision and 22 specific indicators were designed.Based on this,the questionnaire was designed to conduct an in-depth investigation of the Ningxiang City Pig Cooperative,and the factor analysis and regression analysis functions in SPSS were used to classify the influencing factors and explore the control environment,risk control and control activities.The influence of five factors of information control and internal supervision on internal control,and on the basis of this,the influencing factors are sorted.Finally,the most important thing to optimize the internal control of the pig cooperative is to improve the control activities of the pig cooperatives,followed by strengthening the risk control of the pig cooperatives,followed by strengthening communication and information construction of the pig cooperatives,then improving the supervision mechanism of the pig cooperatives,and finally optimizing the pig cooperatives.Internal environment.