Research On The Effectiveness Evaluation Of Internal Control Of Sanquan Food Based On Entropy Weight Fuzzy Comprehensive Evaluation Method

In the 14th Five Year Plan,the state proposed a "green and low-carbon" strategy for the food industry,focusing on green,low-carbon,and technological innovation,to help the food industry achieve high-quality development,which shows that China’s food industry has good development prospects and opportunities.However,during the development process in recent years,some food enterprises have continuously exposed shocking issues such as food safety and illegal construction,causing people to question the internal management ability of these enterprises,as well as the extent to which the effectiveness of internal control has been achieved.Therefore,the food industry in China needs to pay special attention to the rationality and scientificity of the internal control system,and adopt legal and compliant methods to conduct a reasonable evaluation of its implementation effectiveness and efficiency,which can help reduce risks and losses in enterprise operations,better achieve internal control objectives,and further achieve enterprise objectives.This article first has analyzed and studied the current situation of internal control and internal control effectiveness evaluation of Sanquan Food,and found that there are mainly problems such as subjective evaluation methods,inadequate evaluation standards,insufficient comprehensive identification of internal risks,and formalistic internal control evaluation.Then,based on comprehensive consideration of the current situation and existing problems of internal control effectiveness,combined with the five objectives of internal control in China’s "Basic Standards for Enterprise Internal Control",This paper analyzes the necessity and feasibility of using entropy weight fuzzy comprehensive evaluation method to evaluate the effectiveness of internal control,and then constructs a relatively scientific and complete evaluation index system and evaluation model based on the principle of selecting indicators.Through the specific application of Sanquan Food Company,it is found that the effectiveness of internal control of the company has developed from "qualified" to "excellent" in the past five years,indicating that the effectiveness of internal control of Sanquan Food Company is improving year by year,but the proportion in the "excellent" evaluation level is still not ideal.Moreover,after specific analysis of each goal,it is found that there are certain problems and deficiencies.Finally,improvement suggestions are proposed based on the identified problems,The purpose is to improve the overall effectiveness level of internal control of Sanquan Food.