我国食品加工企业内部控制环境的点评

发布时间：2018-03-16 15:09

本文选题：内部环境　切入点：内部监督　出处：《中国商论》2016年32期 　论文类型：期刊论文

【摘要】：随着我国经济的发展和人们生活质量的不断提高,食品安全问题越来越受到人们的密切关注。近年来,食品质量安全问题屡屡发生,不仅出现在小企业里,而且一些规模较大的知名企业也出现了食品安全问题,这不仅使人们对食品安全产生了担忧,更为中国食品生产加工企业敲响了警钟。食品安全问题的出现,同时暴露了这些企业内部控制存在着或多或少的问题。内部控制是否有效,其有效性能否得到保障,最重要的影响因素就是内部控制的环境。完善的内部控制环境有利于内部控制制度的建立和执行,促进内部控制程序的不断健全、完善和有效运行。企业只有拥有了适合自己企业的内部控制环境,才能保障企业内部控制制度的顺利实施,才可能使其食品质量安全得到更好的保障。
[Abstract]:With the development of our economy and the improvement of people's quality of life, food safety has been paid more and more attention. In recent years, food quality and safety problems have occurred frequently, not only in small enterprises, but also in small enterprises. Moreover, some well-known enterprises on a larger scale also have food safety problems, which not only make people worry about food safety, but also sound the alarm bell for Chinese food production and processing enterprises. The emergence of food safety problems, At the same time, it is exposed that there are more or less problems in the internal control of these enterprises. Whether the internal control is effective or not, whether its effectiveness can be guaranteed, The most important influencing factor is the environment of internal control. A perfect internal control environment is conducive to the establishment and implementation of the internal control system and promotes the continuous improvement of internal control procedures. Only if an enterprise has an internal control environment suitable for its own enterprise, can it guarantee the smooth implementation of the internal control system of the enterprise and make its food quality and safety better guaranteed.
【作者单位】：西安财经学院;
【分类号】：F426.82;F406.7

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