Research On Internal Control System Of Forestry Enterprise

In recent years,the internal control system's construction has become a major trend in the business management of enterprises.In order to make the forestry get sustained and healthy development,research about the internal control system is necessary for forestry enterprises.This article mainly studys the internal control system of forestry enterprises in China by normative research and case study.At fisrt,this paper expounds the development of the theory and practice of internal control both in China and abroad by using the method of literature survey.Then takes 43 forestry listed companies as an example,collects data from various databases to analyze the current situation and to find out the exsiting problems of internal control of forestry enterprises in China.According to the research above,this paper constructs the internal control system of forestry enterprises by combining the particularity of forestry enterprises and the COSO internal control framework.Then uses AHP-Fuzzy methods to do a case analysis to find out the deficiencies in the internal control system of targeted forestry enterprise,and gives the corresponding improvement measures.Finally,this paper puts forward some suggestions for the improvement of the internal control of forestry enterprises in China,which are based on the conbination of the internal control system's construction and the particularity of forestry enterprises.This paper draws the following conclusions: To improve the internal control system of forestry enterprises in our country,we should start from three aspects: enterprise,government and society.At the enterprise level,forestry enterprises should perfect the internal accounting control system,let employees attach importance to internal control,strengthen supervision and audit,improve risk awareness,consider the defects of combination and compensatory control fully,improve employee's participation degree of internal control evaluation;at the government level,the government should promote the standardization of information disclosure of internal control and promote the standardization of internal control evaluation;at the social level,should improve the degree of concern of the direct stakeholders to the internal control of enterprises and raise the enthusiasm of indirect stakeholders to supervise.Based on the particularity of forestry enterprises and the COSO internal control framework,this paper builds up a internal control system of forestry enterprises which includes four components: objectives,principles,concrete content and evaluation.Also,this paper finds out the existing problems in the internal control of forestry enterprises in China and puts forward the corresponding improvement suggestions,according to the statistics of selected forestry listed enterprise's internal control information.It has a certain degree of practical significance for the construction and improvement of the internal control system of forestry enterprises in China.