会计学院知识库

农业作为我国和党高度重视的行业，国家和党对农业企业发展提出了更为严格的经营要求，必须提升产业结构、提高产业质量、强化产业标准，这样才能适应现代化农业的发展，这也是农业企业未来的发展方向。但是，我国农业上市公司近年来的经营情况却不容乐观，显现出了很多问题：整体经营状况不佳、风险管理能力有限、忽略持续发展。通过研究不难发现，由于农业公司内部制度出现相关问题，以及内部控制制度存在一定缺陷，所以才导致了这些问题的产生。因此，找到农业公司内部控制流程的设计和运行问题，是当前的燃眉之急，只有解决了内控的设计与运行问题，才能改善农业公司的内部控制有效性，实现农业上市公司的持续发展。想要改善公司的内控有效性以及找到内控的薄弱环节，可以根据农业公司的行业及业务特点建立适合自身企业的内控评价体系，对公司的内部控制状况进行客观的评估，找到内部控制薄弱点并制定合理的改善措施。

首先本文对国内外有关内部控制有效性的相关研究进行了梳理，详细阐述了内控有效性、内控有效性评价标准、内控有效性影响因素、内控有效性评价方法等相关概念，介绍了委托代理理论、COSO2017框架等理论基础的主要内容及在本文中的运用，并搜集我国出台的内部控制相关指引等政策作为本文的写作依据，为本文的后续写作提供了充实的理论工具以及政策依据。其次，本文对C公司目前的内部控制状况和评价进行了总结，分析了存在的问题，得出C公司目前急需一个更加有效的内控评价体系；然后，根据C公司农业行业的特点和C公司实际情况，遵循相关构建原则，以COSO2017框架的五要素以及20项基本原则作为指引，选取了25个具体的定性评价指标，并选取具有关键代表性的8个财务指标作为定量评价指标，建立了C公司内控有效性评价指标体系；在此之后，收集整理问卷调查得到的数据，综合运用层次分析法和模糊综合评价法，确定权重并赋值；最后，通过对C公司内控有效性的综合评价，得出结论：C公司的内部控制基本有效，但仍然存在薄弱环节及不足之处。因此，本文相应地提出了5条C公司内部控制有效性改善建议，同时也为我国的农业企业现代化发展以及内部控制有效性改善提供了借鉴意义。

  Agriculture is an industry that our country and the Party attach great importance to. The country and the Party have put forward stricter operational requirements for the development of agricultural enterprises. It is necessary to upgrade the industrial structure, improve industrial quality, and strengthen industrial standards in order to adapt to the development of modern agriculture, which is also the future development direction of agricultural enterprises. However, the operating situation of agricultural listed companies in China in recent years is not optimistic, showing many problems: poor overall operating conditions, limited risk management capabilities, and neglect of sustainable development. Through research, it is not difficult to find that the internal system of agricultural companies has related problems, as well as certain defects in the internal control system, which led to the emergence of these problems. Therefore, finding out the design and operation issues of internal control processes in agricultural companies is an urgent task at present. Only by solving the design and operation issues of internal control can the effectiveness of internal control in agricultural companies be improved and the sustainable development of agricultural listed companies be realized. To improve the effectiveness of the company's internal control and identify weaknesses in internal control, one can establish an internal control evaluation system suitable for one's own enterprise based on the industry and business characteristics of an agricultural company, objectively evaluate the company's internal control status through the evaluation obtained, identify weaknesses in internal control, and formulate reasonable improvement measures.

  This paper combines qualitative and quantitative methods, firstly, combines relevant research on internal control effectiveness at home and abroad, elaborates on relevant concepts such as internal control effectiveness, evaluation criteria of internal control effectiveness, influencing factors of internal control effectiveness and evaluation methods of internal control effectiveness, and introduces the principal-agent theory, COSO2017 framework and other theoretical basis and its application in this paper. And collect relevant policies such as internal control guidelines issued by our country as the basis for writing this paper, which provides substantial theoretical tools and policy basis for the follow-up writing of this paper. Secondly, this article summarizes the current internal control status and evaluation of C Company, analyzes the existing problems, and concludes that C Company urgently needs a more effective internal control evaluation system; Then, based on the characteristics of the agricultural industry of Company C and the actual situation of Company C, following relevant construction principles, guided by the five elements of the COSO 2017 framework and 20 basic principles, 25 specific qualitative evaluation indicators were selected, and 8 key representative financial indicators were selected as quantitative evaluation indicators to establish an evaluation index system for the effectiveness of internal control of Company C; After that, collect and sort out the data obtained from the questionnaire survey, comprehensively use the analytic hierarchy process and fuzzy comprehensive evaluation method to determine the weight and assign a value; Finally, through a comprehensive evaluation of the effectiveness of internal control in Company C, it is concluded that the internal control of Company C is basically effective, but there are still weak links and shortcomings. Therefore, this article accordingly proposes five suggestions for improving the effectiveness of internal control in Company C, which also provides reference significance for the modernization development of agricultural enterprises and the improvement of the effectiveness of internal control in China.