Research On Internal Control Optimization Of State-owned Grain Storage Enterprises In China

Under the social background of our country,the state-owned grain storage enterprises occupy the dominant position in the market and bear important social responsibility.On the one hand,state-owned grain storage enterprises store Sinograin to ensure its quality and quantity.On the other hand,state-owned grain storage enterprises are responsible for stabilizing grain prices and ensuring national food security.However,in recent years,many negative problems have been exposed in our state-owned grain storage enterprises.In Henan Branch of Sinograin,there have been many problems of local corruption and the"turning round grain".These problems directly threaten the national food security.These problems reflect the inadequacy of internal management and the failure of internal control of state-owned grain storage enterprises in China.The problems existing in the internal control of Henan Branch of Sinograin are typical in the state-owned grain storage enterprises in China.Therefore,it is necessary to optimize the internal control of Henan Branch of Sinograin.This paper takes Henan Branch of Sinograin as an example to analyze.This paper studies the internal control optimization of Henan Branch of Sinograin,based on the theory of internal control.In the study,the author combines with the relevant information collected during the internship of Sinograin.Firstly,this paper analyzed the current situation of internal control of Henan Branch of Sinograin,mainly from the corporate level and business level.Secondly,this paper finds out the problems existing in the company's internal control.This part mainly divides into the internal control problems on corporate level and the internal control problems on business level.Finally,according to the existing problems of internal control,this paper puts forward the internal control optimization scheme accordingly.In terms of internal control optimization on the corporate level,this paper mainly puts forward three optimization strategies.That is to say,we should strengthen collective decision-making,optimize the selection and employment of middle-level managers,and strengthen internal and external supervision.In terms of the optimization of purchasing and selling business,it mainly puts forward the reasonable preparation of purchasing and selling plan,and strengthening supplier management.At the business level,the procurement business formed by"turning grain circle"is mainly selected.According to the order of procurement implementation,the main proposals are to optimize the signing and approval control of procurement contracts,purchase payment control,check and accept warehousing,and strengthen supplier management.The main conclusions of this paper are as follows:to optimize the internal control of state-owned grain storage enterprises,we should consider the dual attributes of policy and marketization;in the internal control of state-owned grain storage enterprises,we should strengthen the control at the level of branch and headquarters;the key to improve the internal control of state-owned grain storage enterprises lies in the directly subordinate storehouse at the grass-roots level;and the most important thing to improve the internal control is to implement it.According to the existing contradictions,the author added authorization approval and supervision control to the subordinate warehouse by branch companies.This is the innovation of this paper.In summary,on the basis of combining practice with theory,this paper optimizes the internal control of Henan Branch of Sinograin.The research can be used for reference to strengthen the internal control management of state-owned grain reserve enterprises in China,and the conclusions on this paper are universal.