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1、摘 要摘 要内部控制是现代企业管理中的重要组成部分，是企业实现战略目标的基本保障，基于风险导向的内部控制可以提高企业抵抗风险的能力，最大程度减小企业损失。一次食品安全事件的发生就可以给企业造成巨大的经济影响，频繁发生的食品安全事件足以令所有食品企业引起高度重视。虽已有食品企业建立内部控制系统，但仍有诸多不足，特别是内部控制体系与全面风险管理体系在企业运行中尚未有效融合，通过优化内部控制能够减少企业遭遇风险的可能性，保证企业经营目标的实现。为此，如何以风险为导向优化企业内部控制成为我国食品企业面临的重大现实问题。本文以基于风险导向的三全食品企业内部控制优化研究为命题，以三全食品企业为研究对象，通
2、过对其内部控制存在的问题及原因进行分析，提出对应的优化建议。本文首先对涉及风险管理和内部控制的相关基础理论进行梳理；其次对食品行业内部控制现状、三全食品企业内部控制现状进行阐述；然后采用事件研究法和层次分析法发现企业存在的问题及原因；最后试图分别通过风险识别、风险防范和风险应对这三个环节进行内部控制的优化。本文的研究价值在于：基于理论联系实际，阐述三全食品企业的特点与存在的问题，依据全面风险管理和企业内部控制规范，总结其他企业的失败教训，借鉴优秀企业的经验方法，阐明三全食品企业进行内部控制优化时应考虑的因素和问题，以期为其他食品企业提高风险应对能力提供一定的参考与帮助。关键词：内部控制；风险管
3、理；食品企业论文类型：案例分析IABSTRACTTitle：Research on the optimization of internal control of Sanquan food enterprise based on risk orientationSpeciality or Professional Fields：Master of Professional AccountingApplicant：Supervisor：ABSTRACTInternal control is an important part of modern enterprise management, wh
4、ich is the basic guarantee for enterprises to achieve their strategic objectives. Risk oriented internal control can improve the ability of enterprises to resist risks and minimize the losses of enterprises. A food safety incident can have a huge economic impact on enterprises. Frequent food safety
5、incidents are enough to make all food enterprises attach great importance to it. Although the existing food enterprises have established internal control system, there are still many deficiencies, especially the internal control system and the comprehensive risk management system have not been effec
6、tively integrated in the operation of the enterprise. By optimizing internal control, the possibility of risk encountered by the enterprise can be reduced to ensure the realization of the business objectives of the enterprise. Therefore, how to optimize the internal control based on the risk has bec
7、ome a major practical problem for Chinese food enterprises.In this paper, based on the risk-based optimization of internal control of Sanquan food enterprises as the proposition, Sanquan food enterprises as the research object, through the analysis of the existing problems and causes of internal con
8、trol, put forward the corresponding optimization suggestions. In this paper, first of all, the relevant basic theories related to risk management and internal control are combed; secondly, the status quo of internal control in the food industry and the status quo of internal control in Sanquan food
9、enterprises are described; then, the problems and causes of the enterprise are found by using event research method and AHP; finally, the three links of risk identification, risk prevention and risk response are tried to be carried out respectively Optimization of internal control.he research value
10、of this paper lies in: Based on the combination of theory and practice, expounding the characteristics and existing problems of Sanquan food enterprise, according to the comprehensive risk management and internal control norms of the enterprise, summarizing the failure lessons of other enterprises,
11、drawing lessons from the experience and methods of excellent enterprises, expounding the factors and problems that should be considered when Sanquan food enterprise carries out internal control optimization, in order I目 录to provide suggestions for other food enterprises High risk response ability pr
12、ovides certain reference and help.Keywords:Internal Control;Risk Management;Food BusinessTYPE OF THESIS:Case Study3目 录目 录1 绪 论11.1研究背景和意义11.1.1研究背景11.1.2研究意义21.2论文选题的意义21.2.1理论意义21.2.2实践意义31.3国内外研究现状31.3.1国外研究现状31.3.2国内研究现状51.3.3文献述评61.4研究目的和研究内容61.4.1研究目的61.4.1研究内容71.5研究方法和技术路线71.5.1研究方法71.5.2技术路线9
13、2 相关理论基础102.1内部控制相关理论102.1.1企业内部控制102.1.2企业内部控制有效性102.1.3企业内部控制有效性评价112.1.4企业内部控制评价方法112.2风险管理相关理论142.2.1企业风险管理142.2.2企业风险管理程序152.3内部控制与风险管理162.3.1内部控制与风险管理的关系162.3.2风险导向内部控制在我国食品企业建立的必要性172.3.3风险导向内部控制在我国食品企业建立的可行性173 三全食品企业内部控制现状193.1食品行业概况193.1.1食品行业概况193.1.2食品行业内部控制存在的问题203.2三全猪瘟水饺事件案例介绍203.2.1三
14、全食品企业概况203目 录3.2.2三全猪瘟水饺事件回顾213.2.3三全猪瘟水饺事件影响223.3三全食品企业内部控制现状233.3.1公司治理现状233.3.2货币资金管理现状243.3.3实务资产与管理现状253.3.4销售管理内部控制现状263.3.5采购管理内部控制现状273.3.6成本费用内部控制现状283.3.7内部监督和审计现状293.4三全食品企业风险管理现状304 基于风险导向内部控制问题分析314.1三全食品内部控制综合评价314.1.1综合评价指标体系构建314.1.2评价指标权重确定344.1.3各级指标综合评价364.2企业社会责任感不强374.3企业风险意识薄弱3
15、84.4企业缺乏质量掌控394.5企业信息处理不及时394.2企业内部监督失效404.6企业责任追究不到位415 案例启示425.1风险识别下的内部控制425.1.1加强企业风险管理意识425.1.2完善信息与沟通系统渠道435.2风险防范下的内部控制435.2.1采购环节的内部控制435.2.2销售环节的内部控制445.3风险应对下的内部控制445.3.1及时进行信息披露455.3.2加强责任追究管理456 结论与展望466.1结论466.2不足与展望476.2.1不足476.2.2展望47参考文献1致谢50攻读硕士学位期间发表论文情况51CONTENTSCONTENTS1 Introduction11.1Research background and significance11.1.1Research background11.1.2Research meaning21.2Significance of topic selection21.2.1Theoretical significance21.2.
