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为了保证国有农场的经营管理的规范化,促进农场经济稳定发展和提高经济效益,充分发挥国有农场各职能部门的作用,使国有农场农业生产经营全过程更加规范有效,需要加强国有农场内部控制体系的建立和完善。本文针对当前国有农场内部控制制度建设的现状、存在的问题,对进一步提高会计信息质量,如何将国有农场专项资金管理等方面的管理有机结合起来,有利于保护国有农场的合法权益,并保证国有农场资金有效安全运行等内容进行了阐述。
In order to standardize the operation and management of the state-owned farms, promote the stable development of the farm economy and increase the economic benefits, and give full play to the functions of the state-owned farms in various functional departments so as to make the whole process of agricultural production and operation of state-owned farms more standardized and effective, it is necessary to strengthen the internal control system Establish and improve. In view of the current situation and existing problems in the construction of internal control system of state-owned farms, this paper intends to combine the further improvement of accounting information quality and how to manage the management of special funds of state-owned farms, which will help to protect the legitimate rights and interests of state-owned farms and ensure that the state- Farm funds and other safe and effective operation of the content are described.