饲料企业会计审计问题及对策研究  

Accounting and auditing problems and countermeasures of feed enterprises

作　　者：常荣 葛美玲 CHANG Rong;GE Meiling(Langfang Yanjing Vocational Technical College,Langfang,Hebei Province 065200,China)

机构地区：[1]廊坊燕京职业技术学院,河北廊坊065200

出　　处：《中国饲料》2022年第22期83-86,共4页China Feed

基　　金：2021年度廊坊市科技局项目(2021029057)。

摘　　要：饲料企业会计审计可以有效规范企业财务管理水平,降低企业经营风险。受企业规模限制和企业经营者战略角色影响,当前饲料企业会计审计工作仍存在一定的问题。针对以上问题,饲料企业应提升会计信息相关质量,建立完善的饲料企业预测性和前瞻性信息;加强建立财务内部控制机制,提升会计核算精准化程度;提高饲料企业内部审计的独立性,丰富审计内容;充分结合饲料行业特色,充分重视金额小的资产。The accounting andauditing of feed enterprises can effectively standardize the financial management level of enterprises and control the business risks.Affected by the limitation of enterprise scale and the strategic role of enterprise managers,there are still some problems in the current accounting and auditing of feed enterprises.In this regard,a series of countermeasures are put forward to improve the effectiveness of accounting and auditing of feed enterprises.It should improve the quality of accounting information disclosure,and establish complete predictive and forward-looking information for feed enterprises.In addtion,it shouldstrengthen the establishment of financial internal control mechanisms to improve the precision of accounting.Moreover,it shouldimprove the independence of internal audits of feed enterprises and enrich audit content.In the last,it should fully combine the characteristics of the feed industry and pay full attention to the small amount of assets.

关 键 词：饲料企业 会计核算 内部审计 会计信息披露 

分 类 号：F3[经济管理—产业经济]