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储备粮作为政府调控粮食供求关系、稳定粮食市场、以及应对重大自然灾害与其他突发事件的重要战略物资,在国民经济中处于重要地位。储备粮管理存在诸多特殊性,确保储备粮安全是粮食收储企业的主要职责。财务内部控制管理是企业内部控制的重要组成部分,在财务管理体系中居于核心地位。加强粮食收储企业财务内部控制管理是确保“储备粮数量真实、质量良好,调得动、用得上”的重要保障,是实现其管理职能的重要手段。本文结合目前我省粮食收储企业的实际,通过分析财务内部控制管理存在的问题,进而就如何加强粮食收储企业财务内部控制管理作浅析。
As an important strategic material for the government to control the relationship between supply and demand of grain, stabilize the grain market and deal with major natural disasters and other emergencies, reserve grain plays an important role in the national economy. There are many specialties in the management of reserve grain. To ensure the safety of reserve grain is the main responsibility of grain storage and storage enterprises. Financial internal control management is an important part of the internal control of an enterprise and occupies a central position in the financial management system. Strengthening the financial internal control and administration of grain storage and storage enterprises is an important guarantee to ensure that “the quantity of grain reserves is genuine, the quality is good, the conditions are adjustable, and the adequate utilization of grain reserves” is an important means to realize its management functions. Based on the actual situation of grain storage and storage enterprises in our province at present, this paper analyzes the problems existing in the internal control of financial management and then analyzes how to strengthen the financial internal control management of grain storage and storage enterprises.