| With the rapid development,dairy industry is facing unprecedented competitive pressure.Under such pressure,dairy listed companies caused by the imperfect internal control caused by financial fraud.Therefore,regulating the internal control system of dairy companies has become an urgent problem to be solved.The defects of the internal control system of dairy enterprises will cause a series of food safety problems.In this context,this paper selects the representative dairy enterprise——Z company as the research object,using the literature analysis,case analysis and questionnaire method,from the five elements of enterprise internal control,using hierarchical analysis method,evaluate the effectiveness of the current Z company internal control system construction,found the existing problems,and further analyze the root of the problem,put forward targeted optimization countermeasures.The research results of this paper can provide reference for the optimization of internal control system and provide reference for the establishment and improvement of internal control system of other companies.After thorough analysis,found that Z company internal control system facing prominent problem s mainly in:organizational structure is not scientific,independent directors did not fully perform their duties,authorized approval mechanism is not sound,the lack of major errors responsibility,shareholders’ meeting is not ideal,fraud mechanism is not perfect and the enterprise board of supervisors did not play a supervisory role.In order to improve the internal control system,the Z company must optimize the organizational structure,improve the existing independent director appointment system,improve the authorization and approval system,improve the performance appraisal and accountability system,promote internal and external information communication,and strengthen internal supervision. |
