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Research On Internal Control Environment Of Food Industry In China

Posted on:2016-10-23Degree:MasterType:Thesis
Country:ChinaCandidate:Z N KangFull Text:PDF
GTID:2279330470954893Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the improvement of people’s living standards, food safety issues and all good health is closely related to the more seriously. But in recent years, food safety problems are repeated, but many of them are well-known problems of the larger brand-name companies, which gives us the effectiveness of its internal controls had doubts. Although some large food companies do not establish an internal control system, but the food problem of frequent food companies have been exposed in the internal control deficiencies. The degree of influence on the effectiveness of internal control largest non-none other than the internal control environment, internal control environment is the foundation of internal control is to promote and restrict the internal control system one of the motives.Lack of control environment will bring internal control out of control, so in order to improve the food industry, the internal control system, it is necessary to focus on improving the environment, or can only be palliative. What kind of internal control environment will form the corresponding internal control system, the cornerstone of other elements as established good internal control environment is a prerequisite for sound internal control system. Therefore, food production enterprises to strengthen the construction of the internal control environment is imperative. Only the construction and development of their own business and institutional environment, such as matched controls, to be able to guarantee the effective functioning of the internal control system. Establish and improve the internal control environment to optimize the management of China’s food industry has a great role in promoting models, will make the entire food industry develop faster and better. Food security is better protected.In this paper, the standard research methods, on the basis of relevant theories, starting from the internal control environment, for reasons Shuanghui "lean" events, such as imperfect governance structure, internal oversight failure, the blind expansion of the organizational structure, corporate culture, there is no effective play a role in human resource management is not scientific, management style and philosophy mistake managers, institutional settings is not reasonable were analyzed and proposed institutional arrangements to improve the enterprises, strengthen supervision, to prevent the blind expansion of the organizational structure, corporate culture play role, improve human resource policies to improve the quality of management, improve the corporate governance structure of countermeasures.
Keywords/Search Tags:Internal control, Internal control environment, Food industry
PDF Full Text Request
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