Research On Internal Control Of Guizhou M Agricultural Technology Co., Ltd

Our country is a big agricultural country,as the carrier and main force of agricultural industrialization,agricultural science and technology companies play an important role in promoting healthy and stable economic development,stabilizing the basic agricultural sector,ensuring stable agricultural production,increasing farmers’ income and ensuring national food security.The state has always attached importance to the development of agriculture.Since the18 th National Congress of the Communist Party of China,the state has issued a series of policies to benefit farmers and help agriculture,especially the favorable agricultural policies such as "Central No.1" and "Guofa No.2" issued by the state in 2022,which made agricultural enterprises usher in new development prospects,and at the same time,many enterprises from other industries poured into the agricultural army,and the market competition became more and more fierce,and the business risks also increased.If small and medium-sized agricultural enterprises want to enhance their competitiveness and seize the golden period of development,they should not only constantly develop new products,improve product quality and open up new markets,but also improve their internal management level,especially strengthen internal control,lay a solid foundation for inte Internal control is an important measure for enterprises to improve internal management,which permeates all aspects of enterprises and is an important factor affecting the healthy development of enterprises.Through the study of internal control,it is found that the internal control of small and medium-sized agricultural enterprises in China still exists extensive management mode,weak supervision,lack of risk prevention awareness and low quality of accounting information.These phenomena also exist in Guizhou M Agricultural Science and Technology Co.,Ltd.Taking M Company as an example,this paper conducts in-depth research on the internal control of the company by means of on-the-spot investigation and questionnaire survey.Through the statistics and combing of the questionnaires and survey results,it is found that there are some problems in the internal control of the company,such as insufficient internal control environment construction,imperfect risk assessment system,high hidden risks in control activities,low quality of information and communication,and incomplete internal supervision.Based on the theory of five elements of internal control,this paper analyzes the causes of the above problems,and based on the actual situation of internal control in M company,adopts a series of measures,such as creating a good internal control environment,improving the risk assessment system,reducing hidden dangers of risk control activities,improving the quality of information communication,and creating an effective supervision environment for all employees,so as to achieve the goal of efficient management of the company’s business activities,ensuring the safety and integrity of the company’s assets,improving the accuracy and reliability of accounting information,and realizing the efficient and sustainable operation of the company.At the same time,this study aims to provide a theoretical basis for the improvement of internal control of M company,and also provide a reference for the industry to solve the same type of internal control problems.