| Since the turn of the twenty-first century,hog farming producers in various regions have been unable to keep up with market growth,and the trend toward complete withdrawal from hog free-range farming has accelerated.Large-scale farming has become a trend in China’s pig farming business.Pig farming activities conducted by rural farmers in China are typically small scale,low in technical content,and inefficient,making it impossible to accomplish the country’s current goal of modernizing agriculture.The establishment of pig cooperatives has paved the path for the expansion of pig farming.However,the dilemma of hog cooperatives having "quantity but not quality" has become apparent,limiting their ability to perform their functions fully.Promoting the growth of high-quality hog cooperatives has become a pressing issue.Internal control,as a mechanism of internal self-restraint,can guide the healthy development of pig cooperatives.This paper evaluates the effectiveness of the internal control of Hunan Pig Cooperative,and puts forward targeted suggestions for the optimization of the internal control of Hunan Pig Cooperative according to the evaluation results.This paper begins by analyzing the state of domestic and foreign research on the effectiveness of internal control in hog cooperatives.It then examines the paper’s research framework,research methodologies,and innovative points.Additionally,it explains the theoretical framework and key concepts for this study.Second,using field research and interviews,a complete analysis of the existing state of internal control in pig cooperatives in Hunan Province is undertaken.Then,from a "integration perspective," the five parts of internal control are employed to construct an evaluation system for the effectiveness of pig cooperatives’ internal control.Finally,we combined data from field research and surveys and processed them using the yaahp software to produce the weights for pig cooperative internal control effectiveness evaluation indexes.Additionally,the effectiveness of internal control in pig cooperatives in Hunan Province is evaluated using relevant data,with particular ratings assigned to the overall,secondary,and tertiary indicators.According to the evaluation results of the internal control effectiveness of pig cooperatives in Hunan Province,its internal control is only partially effective,indicating that there are generally loopholes and defects in the internal control of pig cooperatives in Hunan Province.The article then analyzes the reasons for the problems with its internal control and makes feasible recommendations to improve the internal control effectiveness of pig cooperatives.Development of the highest quality. |