中央储备粮企业是涉及国民经济命脉的国有重要骨干单位。能否制定和落实科学高效、协调统一的中储粮企业内部控制制度,是关系到加强国家粮食储备、维护粮食市场稳定,实现国家安全的重大问题。本文从加强内控制度的必要性出发,提出了中储粮企业内部控制制度的战略目标,阐述了完善其内控制度的具体内容及措施。 The Central Grain Reserves Enterprise is an important state-owned backbone unit that involves the lifeline of the national economy. Whether or not to formulate and implement a scientific, efficient and coordinated system of internal control over medium grain grain enterprises is a major issue that concerns the strengthening of the national grain reserve, the maintenance of the stability of the grain market, and the realization of national security. Based on the necessity of strengthening the internal control system, this paper puts forward the strategic objective of the internal control system of medium grain storage enterprises and elaborates the specific contents and measures of perfecting the internal control system.