酿造业提升内部控制的内在逻辑与实现路径

The Internal Logic and Realization Path of Improving Internal Control of Brewing Industry

发展酿造业能够延伸农业产业链,提高农产品附加值,能有效促进产业融合,助推乡村振兴战略有效实施。通过对650家酿造企业实地调研,结果显示部分酿造企业内部控制制度制定的不健全、内部机构不完善,沟通受到限制,致使各业务环节对接不畅,无法实现信息共享,管理人员无法掌握基础的一手资料和信息,企业整体运行效率下降,经济效益不高,带动能力不强,制约乡村振兴战略目标实现。结合组织行为理论,沿着制度的“健全性-符合性-有效性”的思路,采取多元联动方式,构建符合酿造企业经营流程的内部控制制度并保证有效运行,提高内部管理效率,促进经济效益增加,促使一、二、三产业有效融合,推动乡村振兴战略实施。

The development of the brewing industry can extend the agricultural industry chain,increase the added value of agricultural products,effectively promote industrial integration,and promote the effective implementation of the rural revitalization strategy.Through the field investigation of 650 brewing enterprises,the results show that the internal control system of some brewing enterprises is not sound,the internal organization is not perfect,and the communication is limited,resulting in the poor connection of various business links,unable to achieve information sharing,managers cannot master the basic first-hand data and information,the overall operation efficiency of the enterprise is reduced,the economic efficiency is not high,and the driving ability is not strong,which restricts the realization of the strategic goal of rural revitalization.Combined with the theory of organizational behavior,following the idea of"soundness-conformity-effectiveness"of the system,we should adopt multiple linkage methods to build an internal control system in line with the business process of brewing enterprises and ensure its effective operation,improve the efficiency of internal management,promote the increase of economic benefits,promote the effective integration of primary,secondary and tertiary industries,and promote the implementation of rural revitalization strategy.