海产品养殖企业内部控制问题研究——以獐子岛为例.docVIP

PAGE 19 摘 要 内部控制是企业为达成控制目标而由治理层、管理层和全体员工共同实施的一系列过程，对企业经营的效率效果和战略目标的实现等方面至关重要。伴随着我国经济的腾飞，海产品养殖企业也蓬勃发展，但其高速发展的背后也暴露出许多内部控制方面的问题。为此，本文结合獐子岛两次扇贝绝收事件，从内部控制五要素的角度分析其内部控制存在的内控环境不完善、一股独大、企业文化缺失、控制活动不严谨、存货风险评估不足、信息传递与披露滞后、监督形同虚设等问题及问题产生的原因。论文研究最后提出优化股权结构、明确职责分离、采取股权激励等措施稳定企业管理层、塑造良好的内部控制环境、改善融资结构以做好风险防控、完善信息披露与沟通机制等合理化建议，旨在进一步推动我国海产品养殖企业内部控制的建立与完善。 关键词：海产品养殖企业；内部控制；消耗性生物资产 Abstract Internal control is a series of processes implemented by the management, management and all employees to achieve the control objectives, which is essential for the efficiency of the business operations and the realization of strategic goals. Along with the rapid development of Chinas economy, seafood aquaculture enterprises have also flourished, but behind its rapid development, many internal control problems have also been exposed. To this end, this paper combines the two scallops in ZONECO to analyze the internal control environment from the perspective of five elements of internal control, such as imperfect internal control environment, monopoly, lack of corporate culture, imperfect control activities, and insufficient inventory risk assessment. Problems such as the lag of information transmission and disclosure, the similarity of supervision, and the causes of problems. The paper finally proposes rationalization proposals such as optimizing the shareholding structure, clarifying the separation of duties, adopting equity incentives and other measures to stabilize the management of the company, shape a good internal control environment, improve the financing structure, and do a good job in risk prevention and control, and improve information disclosure and communication mechanisms. In the further promotion of the establishment and improvement of the internal control of Chinas seafood aquaculture enterprises. Key Words: Seafood farming enterprise; internal control; consumable biological assets 目 录 TOC \o 1-2 \h \z \u 摘 要 I Abstract II 一、引言 1 （一）选题背景 1 （二）选题意义 2 （三）研究方法 2