摘要
本文立足于风险控制的角度,首先阐述消耗性生物资产的概念与特点,其次通过对消耗性生物资产的风险形成与控制难点,引出农林牧渔类上市公司常见的特殊性,从而寻求控制风险的措施,作为第三方审计机构合理应对方案、政府相关监管部门管理指导策略的改进与企业内部制度的优化,进一步防止类似行为的发生。
Based on the perspective of risk control,this paper first expounds the concept and characteristics of consumable biological assets.Secondly,through the formation and control of risks of consumable biological assets,it draws out the common particularities of listed companies in agriculture,forestry,animal husbandry and fishery,so as to seek risk control measures as a reasonable response plan for third-party audit institutions,improvement of management guidance strategies of relevant government regulatory departments,and optimization of internal systems of enterprises,thus further preventing the occurrence of similar behaviors.
作者
倪淼淼
Miaomiao Ni(University of Shanghai for Science and Technology,Shanghai,China)
关键词
农林牧渔
消耗性生物资产
公司治理
风险控制
Agricultural Forestry and Fishery
Consumable Biological Assets
Corporate Governance
Risk Control
