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       农业一直是党和国家关注的重点，现代化农业是农业企业的未来发展方向，农业产业升结构、提质量、强标准的趋势给农业上市公司提出了更为严格的经营要求。为了适应农业现代化发展的需要，农业上市公司必须改善生产经营、加强企业管理、提高竞争力。然而，我国农业上市公司近年整体经营状况不佳、风险管理不到位，持续发展能力较弱。究其原因，很大程度上是因为农业上市公司内部控制不到位，存在不同程度的缺陷。因此，如何找到农业上市公司在内控设计和运行中存在的薄弱点，进而改善其内部控制状况，实现公司持续健康发展是农业上市公司亟需解决的问题。该如何判断公司的内部控制是有效的？又如何发现内控存在的薄弱环节？直接又有效的解决办法是对公司内控的有效性进行评价，可以根据公司业务及特点建立适合其自身的内控评价体系，客观评价内控的有效性。经评价，可以及时找到公司现有的内控薄弱点及缺陷，并采取有针对性的整改措施，使企业的内部控制得到改善，为企业的生产经营和持续发展提供保障。
      本文运用定性与定量结合的方法，首先对国内外有关内部控制的研究成果进行了梳理，明晰了内控有效性的相关概念，介绍 COSO2013 框架、控制理论、委托代理理论等理论基础的主要内容及在本文的运用，并搜集阅读了我国出台的内控相关制度规范，为后文的进一步研究做好铺垫。其次，将农业上市公司 N 公司作为研究对象，描述并分析了 N 公司内控运行现状及评价状况；然后，遵循内控体系构建原则，将 COSO2013 框架的五要素及 17 项原则作为指引，结合 N 公司实际情况和特点选取了 28 个具体的定性评价指标，再选取具有关键代表性的财务指标作为定量评价指标，建立了 N 公司内控有效性评价指标体系，应用层次分析法确定指标权重，并利用模糊综合评价法确定指标的评价值；最后，通过对 N公司内控有效性的综合评价，发现 N 公司的内部控制基本完整有效，但仍然存在薄弱环节及不足之处，以此本文有针对性地提出了相应的改善建议。

   Agriculture has always been the party's and state's main priority,modern agriculture is the growth path of future agricultural enterprises,and the trend of upgrading the structure of the agricultural industry,improving efficiency,and strengthening standards has placed stricter managemen criteria on agricultural listed companies.To fulfill the standards of agricultural modernization,agricultural listed companies must boost quality production and management, as well as their corporate management and competitiveness. However, in the recent past,the overall operating conditions of my country's agricultural listed companies have been low, with such a limited capacity for long-term growth.Retrieve the causes of the issue,to a great degree, this really is due to the absence of internal control in publicly traded agricultural companies,defects come in various degrees.As a result,how to shoot holes in listed agricultural companies' internal control design and function in order to maximize internal control,agricultural listed companies must address an urgent problem:ensuring the company's long-term and healthy sustainability.How would you say if a company's internal management system is working?How can you perceive the weak spots of the internal control system?Inspection of the performance of the company's internal control is  a straightforward and effective alternative,guess it depends on the existence of the company operations and characteristics,it has the ability to set up its own internal monitoring and assessment scheme,assess the efficiency of internal controls In a scientific sense.After an investigation,the firm's existing internal control vulnerabilities and shortcomings can be identified in a timely manner,and take targeted corrective steps,improve the internal responsibility for the group,provide assurance for the enterprise's production, service, and long-term sustainability.

      The techniques us qualityed in this article are a blend of qualitative an quantitative.First, the study findings on internal control in the United States and abroad are sorted,clarified principles relating to internal control systems,the COSO2013 structure,control theory, including principal-agent theory are all addressed,in this article, we will introduce the quality payment of these theoretical foundations and how they are applied,and also some collect and read the internal control system norms  provided by our region,make preparations the groundwork for future experiments.s.Second, utilizing N company as the research object, characterize and assess the current condition and evaluation status of N company's internal control process;Then, by using concepts of internal control system construction, instruct the COSO2013 framework's five elements and 17 principles,combining N company's current condition and characteristics,28 qualitative assessment metrics were chosen,then,as quantitative assessment metrics,utilize central and representative financial indicators,N corporation internal control efficacy was evaluated using an index method,use the Analytic Hierarchy Process to Compute Index Weight,and the fuzzy systematic evaluation method to estimate the in dex's evaluation value;Finally,following a proper evaluation of the reliability of N company's internal controls, according to the findings,N company's  internal control is near completion and accurate,however,  based on this, there are still weak ties and flaws,in a targeted manner, this article provides corresponding enhancement recommendations.