摘 要
“民以食为天”,粮食是牛:活必需品。屮国足…个人[1众多、土地和水资源严重
短缺的旧家,解决并保证全M人民吃饭问题始终足关系國计民生和国民经济持续稳定
发展的坫础性问题。国有粮食购销企业作为新时期市场经济体制下的重要宏观调控载
体,-方面要继续承担保证粮食市场供应、执行国家粮食政策任务,另一方面要成为
独自的市场主体,向―丨-:经菅、向负盈亏,在我国粮食流通体制中占有独特地位。但内
部控制较为薄弱,造成了[1冇粮食购销企业亏损严重、市场竞争力差、经营机制不活
的现状,为逐步成长为存竞争力的粮食宏观调控载体和适应市场经济体制要求的真正
自主经苕、自负盈亏的市场主体,其内部控制体系的构建显得尤为重要
本文酋先对内部控制理论在ra内外发展演进和相关文献进行了回顾,接着介绍了
M冇粮食购销企业的历史演进和现状,然后以QH粮油收储公司为案例,以《企业内
部控制站本规范》为依据,分析其内部控制的现状,从内部环境、风险评估、控制活
动、信息与沟通和内部监督五个方而构建其内部控制体系,并J1完善了仓储管理、粮
食轮换等关键业务流程设计
本文分为:/l荩。第一章为导论,提出选题背景与意义、论文框架、研究方法和本
文创新点。第:草足文献综述和内部控制发展演进,对相关文献进行了综述,分析了
国内外内部控制发展演进。第―荩通过介绍国有粮食购销企业的历史演进和现状,分
析了案例公id QH粮油收储公司的内部控制现状,进而指出内部控制存在的问题。第
四草足根据Q1I粮油收储公司内部控制的现状和问题,以《企业内部控制基本规范》
的构迮内容为框架,对其内部控制体系进行了总体设计,详细的阐述了如何对国有粮
食购销企业的内部控制体系进行构迮。第:/l窣为结论
关键词:WYj粮食购销企业内部控制 内部控制体系构建
ABSTRACT
Hunger breeds discontentment. Nobody could live without food. China has the largest
population in the world with a shortage in land and water resources. How to ensure the
enough food supply nationwide is the essential for sustainable and stable development of
people's livelihood and national cconomy. Being an important macro-control carrier of
market economic system in the new period, state-owned grain purchasing and marketing
enterprises play key roles in the economic regulation and controls. On one hand, they have
to guarantee the grain market supply and the implement the tasks based on national
policies, on the other hand, they also need to develop into the main body of a truly
autonomous, self-financing and managing market. However, the weakness of internal
control restricted its development, to change the currcnt situation of severe loss, weak
competition and inflexible regulations/management, the construction of internal control
system is very important, to help the State-owned enterprises develop into competent grain
macro-control carricr and meet the requirements for the main body of real autonomous,
self-financing market cconomy system.
In this paper, we first reviewed the process of internal control theory in the domestic
and foreign development and achievements, and introduced the historical evolution and
current situation of State-owned grain purchasing and marketing enterprises, then taking
QH grain and oil reserve company as a example, based on its currcnt internal control
situations, we analyzed how to construct the internal control system from 5 aspects: the
internal environment, risk assessment, control activities, information and communication
and internal monitoring, moreover, wc improved the design of business processes of
warehousing management, grain rotation and etc.
This paper is divided into five chapters. First chapter is the introduction about the
background and topic's significance, rcscarch framework, methods and the creativities.
Second chapter is summary of the literature and the development of internal control,
introducing its revolution and development based on reviews of domestic and international
literatures. Third chapter introduced historical evolution and current situation of
State-owned grain purchasing and marketing enterprises. It take the QH grain and oil
reserve company as the research object, analyzing its current situation of internal control,
pointing out the problems of the internal control. Based on the current situation and
problems of QH grain and oil reserve company, fifth chapter gave a general design and
stated in details about the constructions of its internal control system for State-owned grain
purchasing and marketing enterprises, following the rules from the basic norms of internal
control for enterprises. Fifth chapter is the conclusion.
Keywords: State-owned grain purchasing and marketing enterprises internal
control construction of Internal control system
第1章导论
1.1选题背景及研究意义
1.1.1选题背景
内部控制体系对在现代企。。。