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从本质上来看,农场内部控制制度的产生及调整都是以农场本身为依托的,在实际运行过程中需要通过农场设定的生产方案、资产类型、财务状况及流水等进行综合衡量,对农场资产实物进行科学控制则需要借助于优化措施的发展性力量,强化内部控制力度,使其更加符合农场财务管理需求,确保财务报告能够真实有效的反映农场财务状况。因此,健全农场内部控制制度也就显得尤为重要,只有这样才能实现对农场经济业务的高效管理,落实工作职责,实现农场经济价值不断提升的发展目标。
In essence, the internal control system of the farm is based on the farm itself. In actual operation, the internal control system needs to be comprehensively measured through the production plan, asset type, financial status and running water set by the farm, The physical control of assets requires the help of the developmental forces of optimization measures, the enhancement of internal control so as to make it more in line with the farm’s financial management needs and ensure that the financial reports can truly and effectively reflect the financial status of the farms. Therefore, improving the farm’s internal control system is particularly important. Only in this way can we realize the efficient management of the farm’s economic business, fulfill the job responsibilities and achieve the development goal of continuously raising the farm’s economic value.