食品安全在企业财务绩效中的功能作用及实现路径

发布时间：2018-03-18 02:00

本文选题：食品安全　切入点：财务绩效　出处：《食品与机械》2016年05期 　论文类型：期刊论文

【摘要】：食品企业所具有的食品安全保障能力,必然促使其利益相关方作出能够影响企业利益的行为选择,最终通过企业的财务绩效反映出来。通过对食品安全在企业财务绩效中功能的审视,可以发现食品安全通过影响消费者、政府以及社会舆论等利益相关者对其产品的态度,能够对其财务绩效起到相应的提升作用。因此,财务绩效具有促进食品企业履行食品安全保障责任的功能。然而,由于诸多因素的影响,财务绩效促进企业履行食品安全保障责任的功能可能出现失范。这些因素包括短期绩效和长期绩效之间的矛盾、信息披露制度欠缺,以及食品企业社会责任意识缺失等。因此有必要通过相应的路径,采取针对性的措施,以构建财务绩效促进食品企业履行食品安全保障责任功能的机制。
[Abstract]:The ability of food enterprises to ensure food safety will inevitably prompt their stakeholders to make a choice of behavior that can affect the interests of the enterprise. Through examining the function of food safety in the financial performance of enterprises, we can find that food safety affects the attitude of the consumers, the government, the public opinion and other stakeholders to their products. Therefore, financial performance has the function of promoting food enterprises to fulfill their responsibility for food safety. However, due to the influence of many factors, The function of financial performance in promoting enterprises to fulfill their responsibility for food safety and security may be out of order. These factors include the contradiction between short-term performance and long-term performance, the lack of information disclosure system, Therefore, it is necessary to adopt the corresponding path and take targeted measures to construct the mechanism of financial performance to promote the food enterprises to fulfill the function of food safety guarantee responsibility.
【作者单位】：安徽审计职业学院审计系;
【基金】：安徽省2014年高等学校省级质量工程特色专业项目(编号:2014tszy078)
【分类号】：F426.82;F406.7;F273.2;TS201.6

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