Case Research On Inventory Internal Control Of A Fishery Group

Farming,Forestry,Animal Husbandry and Fishery companies act as the basic industry of national economy in our country.But some of these companies have been reported lots of false news,for example,the fraud case of “Wanfushengke”,"large losses incident" of Zhangzidao and "information disclosure violations" of Xiandai agriculture,which make us understand the construction of the internal control of agricultural listed company remains to be strengthen.Compared to other industries,the inventory types of these enterprises are biological assets,which is quite different from other industries and inventories are in high proportion of the assets.Therefore,the study of inventory internal control of the this kind of company has great theoretical and practical significance.At present the internal control research on fishery industry mainly concentrated in macro industry research,the study of specific companies especially the inventory internal control of which is not much,so this article selects A fishery group inventory internal control as the research object.Through the case analysis of the present situation and problems of A fishery group' inventory internal control and reasons of that,the author puts forward detailed operational suggestions to improve A fishery group' inventory internal control.This thesis reaches the conclusions that to improve A fishery group' inventory internal control,it should perfect the corporate governance and create a good environment for the inventory management,including setting up the purchasing department,stabling management team,strengthening the integrity of law-abiding consciousness of managers.Besides,the company should optimize the process of miao procurement and independent seedling,strictly regulate the acceptance process,strengthen the daily management of biological assets,pay attention to the rationality of the exploitation stage,attach great importance to the property safety of aquatic products during the selling stage.These Suggestions are operational,which has certain reference value and significance for A fishery group and other fishery companies.The innovation is that through systematical sorting out the key control points and main risk points of fishery enterprises inventory internal control,this paper perfect the related literature of fishery enterprises inventory internal control construction;Moreover,the case study on the internal inventory control of A fishery group has reference value for the internal inventory control management of the industry.However,due to the author's limited practical experience,the feasibility of the proposed measures to strengthen the internal control management of the industry inventory needs further demonstration.