Research On Internal Financial Control Of A State Owned Grain Reserves Company

Food security,energy security and financial security are collectively referred to as the three major strategic security.The strategic objectives of state-owned grain reserve enterprises can be achieved by reforming and improving the grain reserve management system,strengthening internal control and external supervision and management,and improving the enterprise operation and management mechanism.As an important part of enterprise management,financial management can help enterprises to ensure the quality of accounting information,standardize financial business processes,improve the quality of financial personnel,prevent fraud and other phenomena.At present,the state-owned grain enterprises have the system defects of separating government functions from enterprises,unclear rights and responsibilities,and uneven quality of internal financial personnel.There are also certain problems in the formulation and implementation of the financial internal control system.Therefore,it is an important task to optimize the financial internal control of A national grain reserve.Starting from the perspective of internal financial control,this paper firstly investigates and understands the general situation and internal financial control status of A state owned grain reserves company.Based on the author's internship experience in enterprises,questionnaire and interview results,it analyzes the existing problems and causes of internal financial control of A state owned grain reserves company from the aspects of organizational structure,post setting,power and responsibility allocation,overall budget,main financial business processes and human resources.Then,Finally,based on the optimization of the internal control system,some safeguard measures are put forward to ensure the smooth operation of the internal control system of A state owned grain reserves company.This paper hopes to find out the existing problems in the internal financial control of A state-owned grain reserve company through a more targeted study and discussion of the internal financial control system,and put forward suggestions and safeguard measures to optimize its internal financial control,which will play an auxiliary role in ensuring the national food security and provide reference for the construction and management of the internal financial control of other state-owned grain reserve enterprises.