The Research Of Internal Control Evaluation System Related To Social Risk In The Dairy Industry

With the improvement of China's economy,more and more people focus on the improvement of life's quality and pay more attention to the “eating”.As an more nutritious product,the dairy product got people's love and favor.The melamine scandal and there are still some dairy product safety and quality issues in recent years,consumers' sensitive nerve are triggered.The basic reason of dairy product safety and quality issues is the dairy products enterprises neglect their social responsibility in the process of maximizing profits and economic benefits.As an important management tool,internal control are playing an increasingly important role in enterprises,but usually internal control pay more attention to the enterprise financial risk avoidance while internal control usually ignore the implementation of social responsibility.So,taking social risks embedded in the internal control of enterprises and constructing social risks associated with the evaluation of internal control system.Enterprises focus on the economic risks and social risks,thus promoting sustainable development of enterprises.This paper adopts the method of combining theory with case,to build the dairy industry's framework in social risk internal control.The paper based on the five objectives of internal control and considered the dairy enterprise stakeholders,including shareholders,creditors,consumers,governments,employees,communities and the environment,and constructing seven objectives of social risk of internal control.According to the social risk internal control objectives,building a corresponding indicator of social risk evaluation of internal control.By analyzing the relevant data on all dairy products listed companies in 2016,and using variation coefficient method and factor analysis of two objective weighting methods,we can respectively determine the degree of contribution to the social risk level of internal control of enterprises.Average index of listed companies in the dairy industry as a reference,we can find the social risk evaluation of internal control of dairy industry average.Finally,by the analyzing of BeiYinMei,above two methods were used to get the enterprise internal control evaluation score of social risk and compared with the industry average score.We can find the better index and keep it,also,we can find the bad index and improve it.Finally,making suggestions to the social risk level of internal control in dairy industry.