Research On The Internal Control Evaluation And Improvement Of A Seafood Limited Company

In recent years,agricultural listed companies such as Green Land and Wanfu Biotechnology has financial fraud frequently,and fishery enterprise Zhangzidao's "missing" event triggered the accounting theory and practice to the review of the internal control of agricultural enterprise.Practice shows that agriculture enterprises have many problems in the internal control.As the internal control system is not sound and the lack of executive control for the enterprise,a hidden trap seriously hindered agricultural enterprises to grow.A seafood limited company is a typical fishery enterprise.Based on the characteristics of the company,this thesis constructs the internal control evaluation system and summarizes the problems existing in the internal control of A seafood company and puts forward suggestions for its improvement.Thesis first introduces A seafood limited company and its internal control condition.On the basis of this,this thesis combines the five elements mentioned in the "Guidelines for the Evaluation of Enterprise Internal Control" issued by China to design the internal control evaluation index of A Seafood company.Using the method of "Likert scale" on the internal control of the importance of each level indicator in the 1-9 points to score.Applying the analytic hierarchy process(AHP)to determine the weight of each index.Secondly,using 1-5 points scale to investigate A seafood company's internal control implementation of the degree of perfection and evaluating the company's internal control operation system.A seafood limited company's internal control total score is 72.90,of which control activities score is 70.4,scored the lowest in the five elements.The evaluation results shows that A seafood limited company has inventory regulatory loophole in the process of control activities,the supervision of control does not reach the designated position,not enough attention to the risk assessment,lack of necessary measures against risks,etc.Finally,the thesis puts forward specific suggestions on improving the internal control of A seafood limited company from five aspects: internal environment,risk assessment,control activities,information and communication and internal supervision.The research of the thesis will help to improve the internal control level of A seafood limited company and promote the healthy development of the company.At the same time,it is hoped that the research of this thesis will provide reference for improving the internal control of enterprises in the same industry and promote the healthy development of fishery enterprises in China.