会计学院知识库

  自十八大以来，国家一直强调畜牧养殖业的高质量发展和全产业链发展，推进供给侧改革。畜牧养殖业不仅与国家经济发展有关，更与民生紧密相连。它们不仅为人们日常生活提供肉类供应，还是肉类食品加工、餐饮服务等行业的材料供给源头，对该行业的内部控制评价体系进行优化，不仅有利于公司发展，更有利于国家农业化建设，对食品安全的把控和解决基本民生问题与维护社会稳定也有积极作用。

  本文在委托代理理论、控制理论和系统理论的基础上进行内部控制评价体系研究。研究意义主要在于以现有学术研究成果为基础，利用层次分析法和模糊综合评价法尝试将内部控制与企业员工态度结合考虑，优化畜牧养殖业上市公司的内部控制评价体系，从而对我国农业上市公司内部控制评价体系的理论发展具有积极作用，对于推进其供给侧结构性改革有一定的实践意义。文章主要分为七个部分，首先阐述了内部控制评价体系相关基础理论；然后以牧原股份公司的内部控制评价体系为研究对象，遵循全面性、重要性、客观性、适应性和成本效益的原则，参考《内部控制基本规范》及其相关配套指引并结合公司自身特点优化其内部控制评价体系；最后，利用模糊综合评价法和问卷调查法评价牧原股份公司内部控制情况并提出建议，以期为优化牧原股份公司的内部控制评价体系提供有效保障，从而促进畜牧养殖业的高质量建设，维护社会稳定。

  Since the 18th 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.