加强饲料企业内部控制制度设计及完善措施探析  

Analysis on strengthening the design of internal control system in feed enterprises and improving measures

作　　者：白洁[1] 牛艳[1] BAI Jie;NIU Yan(Shanxi Vocational&Technical College of Finance&Trade,Taiyuan,Shanxi Province 030031,China)

机构地区：[1]山西财贸职业技术学院,山西太原030031

出　　处：《中国饲料》2023年第6期105-108,共4页China Feed

摘　　要：随着我国国民经济的不断发展,饲料产业作为第一产业中的核心组成部分,其发展情况对区域经济发展起着不可或缺的作用。在实际运营过程中,饲料企业的关键技术、原料采购、期货价格波动等要点涉及的专业门类较多。为保障饲料企业的高效运营,其内部控制制度的设计尤为重要。因此,饲料企业内控制度设计合理与否就成为这一问题的关键。本文以饲料企业为研究对象,以内控制度为主要切入点,针对内部控制制度设计中可能存在的问题展开讨论,最后提出解决措施,以期为饲料企业可持续发展提供参考。With the continuous development of China's national economy,feed industry,as the core component of the primary industry,plays an indispensable role in regional economic development.In the actual operation process of feed enterprises,the key technology,raw material procurement,futures price fluctuation and other key points involve many professional categories.In order to ensure the efficient operation of feed enterprises,the design of their internal control system is particularly important.Therefore,the rationality of the internal control system design of feed enterprises becomes the key to this issue.This paper takes the feed enterprises as the research object and the internal control degree as the main entry point,discusses the possible problems in the design of the internal control system,and finally proposes solutions to provide reference for the sustainable development of feed enterprises.

关 键 词：饲料企业 内部控制 制度 设计 措施 

分 类 号：F3[经济管理—产业经济]