Research On The Problems And Countermeasures Of H Agricultural Company's Purchase And Payment Internal Control

From ancient times to now,agriculture is the material basis of the national economy,and the development of agricultural enterprises has attracted the attention of all sectors of the society.The internal control system is designed to standardize every link in the operation of the company,improve the efficiency of production,and finally achieve the goal of operation.Agricultural enterprises are no exception.They implement effective internal control system in the process of management,reduce the risk,make up the weak links in the internal management,and further achieve the goal of maximizing their economic interests.However,in the process of internal control and management of agricultural enterprises,the internal control system has not played its role because of the influence of some internal and external factors,thus hindering the long-term development of the company.This article is based on the research on the purchase and payment internal control of H agricultural company.First,the author studies the relevant documents about internal control at home and abroad,and lays a theoretical foundation for the following research.Secondly,from the scope of business and business income,internal organizational structure,human resources and enterprise information system to fully understand,and it is found that the H agricultural company procurement and payment control system is not perfect,the purchasing department and purchasing personnel less,supplier management is not strict and the internal control system is not perfect.Finally,H agricultural company procurement and payment of the current situation of internal control of the five elements of internal control to analyze its reason,and it is found that the H agricultural company procurement and payment of the internal environment is poor,lack of risk assessment system,effectively control the activities of the implementation is not in place,improve the information communication channels and effective internal control supervision system,making the H agriculture the company procurement and payment of internal control is difficult to work.This requires H agricultural company to perfect the internal control process of purchase and payment,so as to standardize company's behavior and reduce production and operation cost,so that the company can still develop rapidly in the fierce market competition environment.In order to solve the weak links in the internal control of H agricultural company's procurement and payment,based on the investigation and summary of the causes and optimization measures of industries,and put forward the H agricultural companies should perfect procurement and payment of the internal control environment,establish and improve the risk assessment system,improve the procurement and payment of internal control activities,optimize the information communication channels and strengthen internal control supervision of the five aspects of improving and perfecting,improving the internal control level of H agricultural company,and become a strong guarantee for the continuous and rapid development of the company.