摘要
农业上市公司作为我国农业产业的佼佼者,不仅需要靠自身努力不断壮大发展、满足社会公众的物质需求,更是承担了带动我国第一产业强力发展的艰巨任务。其发展的好坏不仅取决于外部环境的影响,更是取决于自身科技创新水平、治理机制等一系列内在因素。内部控制作为一套合理保证企业经营有效、财务可靠、遵纪守法的政策和程序,对企业特别是上市公司的重要性在经济发展、企业壮大的过程中愈发得到体现。本文拟通过对我国农业上市公司内部控制的研究,发现其内部控制存在的主要问题,并尝试为完善其内部控制提出一些建议。
As an exemplar in agricultural industry in China, listed agricultural companies not only need to rely on their own efforts to develop and grow stronger and to meet the material needs of the public, but also shoulder the task of driving the development of the first industry. The progress of listed agricultural Companies is not only influenced by external environment, but even decided by a series of internal factors, such as their own scientific and technological innovation and governance mechanism. As a set of reasonable policies and procedures which assure the effective management, reliable finance and observation of laws and disciplines, the internal control is important in the development and strengthening of economy, especially in listed companies. This article, through the researches on internal controls in listed agricultural companies in China, discovers their existing problems and tries to provide some suggestions for improvement.
出处
《科技广场》
2015年第1期154-159,共6页
Science Mosaic
关键词
农业上市公司
内部控制
农业产业
创新
Listed Agricultural Companies
Internal Controls
Agricultural Industry
Innovation
