Research On Internal Control Evaluation System Optimization Of Muyuan Foods Co.,Ltd.

Since the 18 th National Congress,the state has been emphasizing the high-quality development of animal husbandry and the development of the whole industrial chain,promoting supply-side reform.The animal husbandry industry is not only related to national economic development,but also closely related to people’s livelihood.They not only provide meat for people’s daily life,but also the source of material supply for industries such as meat food processing and catering services,not only is related to the development of the company,but also related to the national agricultural construction,control of food safety and solve basic livelihood issues and safeguard the social stabilization has an important role.Based on principal-agent theory,control theory and system theory,this paper studies the evaluation system of internal control.Based on the existing academic research results,this paper tries to combine internal control with employee’s attitude by using analytic hierarchy process(AHP)and Fuzzy Comprehensive Evaluation,optimizing the internal control evaluation system of the listed companies of animal husbandry and breeding industry will play an active role in the theoretical development of the internal control evaluation system of the listed companies of agriculture in our country,it is of practical significance to push forward the supply-side structural reform.The article is divided into seven parts,first of all,the internal control evaluation system related to the basic theory,and then take the internal control evaluation system of muyuan joint-stock company as the object of study,following the principles of comprehensiveness,importance,objectivity,adaptability and cost-effectiveness,refer to“Internal control basic standard” and its related guidelines and optimize the internal control evaluation system according to the company’s own characteristics;This paper evaluates the internal control situation of Muyuan joint-stock company by using the Fuzzy Comprehensive Evaluation Method and the questionnaire survey method,and puts forward some suggestions,so as to provide effective guarantee for optimizing the internal control evaluation system of Muyuan joint-stock company,thus promote the high-quality construction of animal husbandry,maintain social stability.