Research On The Evaluation Of Internal Control Under The Guidance Of Food Safety

With the improvement of people's life quality,people pay more attention to the safety of healthy food.But in recent years,due to the frequent occurrence of food safety problems,not only some small enterprises have been threatened,but many large and well-known enterprises have also encountered difficulties,this raises questions about the effectiveness of these companies' internal controls.Nowadays,some well-known food enterprises have gradually started to set up internal control systems suitable for their own companies,but the frequent food quality and safety problems are the internal control defects of the enterprises becoming increasingly obvious,therefore,reasonable internal control can make enterprises more effective to achieve business objectives,and an effective evaluation system can greatly reduce the risk of enterprises,so,ensuring reasonable evaluation of internal control is a problem that food enterprises in China need to pay special attention to.This paper analyzes the theoretical basis of internal control,summarizes the current situation of food safety,and analyzes the existing problems and operation of enterprises.The internal control of Sanquan group was analyzed by means of mould and comprehensive analysis,combined with the relevant content of internal control evaluation theory,and the problems exposed by food safety incidents were explored,from the five elements of internal control,internal environment,risk assessment,control activities,information and communication and internal supervision,this paper studies the evaluation system of enterprises,according to the specific details of the food safety disclosure to determine the specific indicators on the Internal Control Evaluation System of the Adaptation Case Company,the establishment of an internal control evaluation system exclusive to the food enterprise,the aim is to provide effective suggestions for the development of food enterprises and the improvement of internal control.According to the case analysis,it is suggested that food enterprises should better establish an effective internal control evaluation system.In order to realize the long-term and stable development of the case company and the Food Enterprise,the article suggests that the case company should attach importance to this evaluation system report,strengthen the implementation of internal control,and deepen the guarantee work of internal control in time,to maintain the stability and health of the enterprise.The research value of this paper is to construct the internal control evaluation system under the guidance of food safety through the analysis of the literature and the suggestion of the experts,starting from the internal control evaluation system and combining with the relevant information of food safety disclosure,it enriches and perfects the relative contents of the internal control evaluation system,enriches the internal control theory,and finds out the problems existing in the case company.Taking the case company as an example,the improvement of internal control evaluation can effectively explain the food safety problems existing in the enterprise,and also has a strong guidance and Operability for the internal control guarantee of the food enterprise.