摘要
依据深圳证券交易所农、林、牧、渔类28家农业上市公司2010年、2011年的年度报告和内部控制报告,分析了农业上市公司面临的各种内外部风险以及现行内部控制存在的不足,在此基础上提出风险管理视角下完善农业上市公司内部控制的相关建议。
Based on the annual report and internal control report of 28 agricultural listed companies in Shenzhen Stock Exchange in agriculture, forestry, animal husbandry, and fishery in 2010 and 2011, a variety of internal and external risks as well as the current internal control deficiencies that agricultural listed companies faced are analyzed. Under the risk management perspective, the relevant recommendations to improve internal control of agricultural listed companies are proposed.
出处
《沈阳大学学报（社会科学版）》
2013年第1期26-29,共4页
Journal of Shenyang University:Social Science
基金
安徽省科技厅软科学资助项目(12020503088)
安徽省教育厅人文社会科学重点研究基地项目(SK2012B567)
关键词
风险管理
农业上市公司
内部控制
risk management
agricultural listed company
internal control
