Most of the forestry enterprises in our country are state-owned enterprises.The disclosure of internal control information disclosed by forestry enterprises basically covers most of the business.But the control information disclosure does not reflect China’s forestry enterprises to control the social environment resources,within these disclosed forestry enterprises to improve the social environment and resource issues,to achieve economic efficiency,ecological benefits and social benefits of optimization,to ensure that the process of economic sustainable development contribution.With the problems of Increasingly prominent environment and resources,populace,to explore the road of sustainable development has become the common concern of the whole world theme,in many countries the accounting profession is also actively involved in the environmental movement and the process of the green revolution.In this context,people began to study the reform of forestry accounting,and gradually the demand for ecological and social benefit information.And this brings the challenge to the main provider of information,because it is difficult to reveal the internal control information of forestry effectively by using traditional information disclosure.So,for the enterprise,how to disclose the internal control information of forestry has become an important problem faced by the sustainable development strategy.Based on the information disclosure of internal control concepts,theory,internal control theory,inconsistent information theory,draw on the research results of the status quo and problems of forestry enterprises,analysis of information disclosure of internal control,so that the forestry enterprise internal control information disclosure,including information disclosure untrue and timely disclosure of information and opaque,inadequate disclosure of the impact of forestry;and put forward the enterprise internal control information disclosure problem;then,combined with the characteristics of forestry enterprises,the quality of information disclosure evaluation system construction goal,quality clear content of forestry enterprise internal control information disclosure,information disclosure and construction of the quality evaluation system of internal control of forestry enterprise;the case analysis in agriculture and forestry company as an example to analyze the eagles Eagles agriculture and forestry company internal control letter The information disclosure problems of forestry enterprise internal control information disclosure quality evaluation,and finally puts forward the countermeasures and suggestions to improve the quality of information disclosure of internal control of forestry enterprises,including the reform of the traditional internal control,information disclosure and financial statements to establish effective internal control system,the preparation of relevant change company management,improve the corporate governance structure.Based on the existing research results,this paper focuses on the Internal control information disclosure quality’s characteristics and the disclosure of internal control information disclosure.Based on the research results on the quality of information disclosure of internal control of forestry enterprises at home and abroad,the study found that the scope of the current research range is wide,mainly to control the quality of information disclosure of the characteristics,attributes and distortion for aspects in forestry enterprise internal relative merits of the existing research results the quality of the information disclosure evaluation of forestry enterprise internal control there are few scholars.The eagles agriculture and forestry company internal control information disclosure problems as too much emphasis on information disclosure of internal control of national macroeconomic management,the content is not sufficient,not complete,the internal control information disclosure mode unreasonable and unscientific,lack of disclosure of internal control design with standard,reasonable,operation failure,from the above indicators of forestry the enterprise internal control information disclosure quality evaluation finally,put forward the countermeasures and suggestions to improve the quality of information disclosure of internal control of forestry enterprises.Including the reform of the traditional internal control information disclosure,the establishment of an effective internal control system with the preparation of financial statements,change the company’s management,improve the corporate governance structure. |