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当前,种业行业企业整体发展态势良好,但是,在市场经济环境之下,竞争高压很可能为种业企业带来严峻的风险,内部控制强化成为当务之急。与其他生产企业相比,种业企业生产具有作物独特性、生命体特性、种类复杂性等特征,管理难度大,内部控制要求高。本文基于种业企业产品基本特征,从大环境入手,分析了种业企业内部控制存在的问题,针对这些问题提出了解决建议。
At present, the overall development of enterprises in the seed industry is in good shape. However, under the market economy, the pressure of competition is likely to pose severe risks for seed enterprises, and strengthening internal control has become a top priority. Compared with other manufacturing enterprises, the production of seed enterprises has the characteristics of crop uniqueness, life characteristics and complexity of species. The management is difficult and the internal control requirements are high. Based on the basic characteristics of seed products, this paper analyzes the problems existing in the internal control of seed companies from the perspective of the environment, and puts forward the solutions to these problems.