目前,粮食购销企业内部控制方面较为薄弱,企业在经营管理中跑、冒、滴、漏严重,从而造成经济效益不佳,会计信息失真。粮食购销企业建立与完善内部控制制度,杜绝以上弊病的发生,防患于未然具有十分重要的意义。下面笔者对粮食购销企业实行内部控制制度谈几点粗浅看法。 At present, the internal control of grain purchase and sales enterprises is relatively weak. Enterprises run, run, drip and drain serious in business management, resulting in poor economic benefits and distortion of accounting information. The establishment and improvement of the internal control system by the grain purchasing and marketing enterprises should eliminate the above defects and take preventive measures in a very important way. The following author of the grain purchase and sale of enterprises to implement internal control system to talk a few superficial views.