摘要由于工业化不断发展,目前我国的粮食产业是一种求大于供的现象。国有粮食企业是社会zhuyi市场经济体制下产生的一类企业,其作用有利于国家的宏观调控,给予农民可靠的收入保证。内部控制的构建应当坚持理论与实际相结合的原则, 特别是针对国有粮食企业所处的行业特殊地位, 更应该建立一套适合于自身行业发展的粮食企业的内部控制机制。在现有的企业内部控制框架上,国有粮食企业已有相应的内控制度,但其中也存在一些的问题,这些问题往往是特定的经济体制和多年的制度不健全所造成的。本文将通过对现有内部控制制度的调查研究,挖掘和发现国有粮食企业现存内部控制制度的合理性,以及其存在的一些需要改进的问题进行研究。64862
关键字 内部控制制度 国有粮食企业 具体措施 存在问题
毕业论文 外 文 摘 要
Title Study On the Internal Control of State-owned Grain Enterprises
Abstract
Since industrialization development, at present our country's food industry is a precarious phenomenon. State-owned grain enterprise is a kind of enterprises under the system of socialist market economy, the role of beneficial to the country's macro-control, giving farmers the reliable guaranteed income. We should adhere to the principle of combining theory and practice of internal control, especially for the state-owned grain enterprises special status, internal control mechanisms should establish a suitable for their own development of the industry of food company. In the internal control framework of existing enterprises, state-owned grain enterprises have the corresponding internal control system, but there exist some problems, these problems is often a particular economic system and the old system caused by inadequate. This paper will through the investigation of the existing internal control system, mining and found the rationality of state-owned grain enterprises existing internal control system, to research and some of its existing problems need.
Keywords Deposit insurance system Bank run The reform of state-owned commercial Banks .
Keywords Internal control system State-owned grain enterprises Concrete measure Problems
目 次
1 绪论 1
1.1 研究背景 1
1.2 研究问题与意义 1
1.3 研究内容 2
2 国有粮食企业内部控制概述 3
2.1 国有粮食企业的种类 3
2.2 仓储物流型国有粮食企业的特点 3
2.3 内部控制的相关概念 5
2.4 仓储物流型国有粮食企业内部控制的特点 7
3 国有粮食企业内部控制现状:基于黑龙江省地方储备粮公司的调查 9
3.1 国有粮食企业内部控制重视程度不足 10
3.2 内部控制制度不健全,缺乏完整性和系统性 11
3.3 内部控制工作职责不明,监督评价乏力 12
3.4 片面强调“成本效益” 13
4 完善国有粮食企业内部控制的对策:基于黑龙江省地方储备粮有限责任公司的调查 14 国有粮食企业内部控制研究:http://www.youerw.com/kuaiji/lunwen_72241.html