Research On The Internal Control Environment Of China’s Food Production

BACKGROUNDWith the rapid economic development and continuous improvement of people’s living standards, food safety is more and more attention. Such as melamine and other events not only makes people worried about food safety, but also sounded the alarm to China’s food production enterprises. Food quality problems occur frequently, of which there have been many well-known enterprises, reflecting the internal control of food production enterprises in China there are loopholes.Although some large-scale food production enterprises have been established internal control system or already have this awareness, but the frequency of the crisis has exposed the defects of such enterprises in the internal control. Environment of food enterprises make it ignore the importance of the internal control environment, and don’t know where to start. Some corporate leaders believe that the establishment of a frame type rules can just be enough, and these have had a serious impact for the improvement of the internal control environment of food production enterprises. In addition, most of our food production enterprise is not taken seriously enough to improve the internal control environment. Therefore, the internal control environment of the food-producing enterprises in China has a very important practical significance.MAIN CONTENTThe main content of the paper include the following six parts:Part I is an introduction, includes four aspects:the research background, objectives, research ideas, frameworks, and research methods.Part II review and summarized the development of the internal control environment at home and abroad, to lay a foundation for the analysis below.Part III is the analysis of the internal control environment of food production enterprises in China, combing the CO SO report and the ERM framework. Part Ⅳ analyzes the case of shuanghui from three aspects of the management factors, organizational factors and human factor.Part Ⅴ improves the countermeasures and basic ideas of improving the internal control environment of food production enterprises.Part Ⅵ is the conclusions and research limitations of this study. In this part, some measures are put forward and effective implementation is considered to be the key to play the internal control effectiveness. The limitation of the study is not comprehensive enough and the lack of empirical testing.CONTRIBUTIONSIn this paper, status and problems of the internal control environment of food production are summarized, and there is some practical guiding significance. Through this paper, hoping to attract the attention of food manufacturers to improve the internal control environment and providing some help to it.