饲料加工企业内控评价指标体系的构建及其应用研究

面对日益复杂的竞争形势，饲料加工企业需要加强内控管理。为了评价内控体系的有效性，通常寻找一些评价指标形成体系对内控进行评价。本文提出构建内控评价指标体系需要一些前提，包括对关键环节的识别、评价原则的确定等，在指标选取中，至少应涵盖公司层面、业务层面、财务层面和合法合规层面的指标。内控评价体系构建后，需要有组织保障和制度保障，并且需要不断改进完善。 关键词] 饲料加工企业|内部控制|评价指标体系|风险管理

Construction and application of internal control evaluationindex system for feedstuff processing enterprises

In order to deal with increasingly fierce market competition,feedstuff processing enterprises should enhance their internal control.A usual practice is to pick up some index to establish an evaluation system for internal control system.This article discussed the premises for establishing such an evaluation system,including identification of key processes and evaluation principles,the index at least include company,business,finance and compliance.After construction of internal control evaluation index system,feedstuff processing enterprises should provide organizational and institutional supports,and regular improve the system.