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| 獐子岛内部控制与风险预警机制管理现状与对策 【摘要】存货作为企业内部控制的重要指标之一,与其他业务有着内在的联系,不同的企业对其存货采取不同的存货内控。随着我国近几年对农业类上市公司的发展关注,水产品的生产、销售也逐渐成为大家关注的重点。同时,由于水产品生长环境的特殊性,存货造假也成为水产品关注的焦点。本文以去年獐子岛"扇贝逃跑"交通事故为重点典型的实际案例分析作为主要课题研究考察对象。2014年3月獐子岛公司8亿元的收购扇贝不翼而飞专项行动已经引起了来自全国各地的广泛热烈讨论与高度关注,大华国际会计师咨询事务所针对该家子公司扇贝存货金额递减审计价格问题进行专项价格审计,也已经逐渐成为了网友热议之处。尽管多家监管调查机构最终再次承认了多家上市创业公司长期遭受"冷水团"之苦的事实真相,但是社会各界人士对"扇贝去哪儿了"的高度密切关注仍然在不断继续。2019年企业历史再次悲剧重演,"扇贝逃跑"灭门事件再次爆发升级2.0版,造成天津獐子岛集团公司6亿多元的营业利润严重亏损。本方从该事件出发,分析獐子岛内部控制与风险预警机制管理现状与对策。 【关键词】獐子岛公司;"扇贝门";内部控制;风险预警;应对策略 Current Situation and Countermeasures of Internal Control andRisk Early Warning Mechanism Management in Taizi Island 【Abstract】As one of the important indexes of enterprise internal control, inventory has internal relation with other business,and different enterprises take different internal control over their inventory. With the development of agricultural listed companies in recent years,the production and sale of aquatic products have gradually become the focus of attention. At the same time, because of the particularity of aquatic product growthenvironment, inventory fraud has also become the focus of aquatic products. In this paper, the typical case of "scallop escape" is selected as the research object.In 2014, the company's 800 million yuan scallop has attracted wide attention from all walks of life,Dahua accounting firm's special audit of the company's inventory impairment has also become the focus of hot discussion. While regulators have finally acknowledged the fact that the company is suffering from a "cold water group ", concern about where the scallop is going continues. History repeats itself in 2019," scallop escape "upgrade version 2.0, resulting in a loss of more than 600 million yuan.Starting from this incident, this paper analyzes the present situation and countermeasures of internal control and risk early warning mechanism management in Lisu Island. 【keywords】Co., Ltd.;" scallop door "; internal control; risk warning; response strategy |
