内部控制水平对食品安全保障的影响——基于食品供应链核心企业的经验证据

The Impact of Internal Control System on Food Safety——Based on the Experiences of Core Enterprises in Food Supply Chain

民以食为天,食以安为先。食品供应链既包含上游的生产资料供给者、下游的分销商及零售商等节点企业,又包括作为规划者和监管者的政府机构及行业协会。食品供应链核心企业存在于食品供应链的多个环节,其内部控制有效性水平和内部控制信息透明度对食品安全保障具有显著的正向影响,因此必须建立有效的食品安全风险内部控制机制,真正把食品质量安全保障意识融入企业文化和日常生产经营之中,将食品质量安全纳入内部控制的目标体系、业绩评价和薪酬激励体系,切实加强风险识别与评估,提高食品质量安全信息透明度,全面消除食品安全隐患。

People regard food as their prime want and give priority to food safety. Food supply chain includes not onlyupstream suppliers of means of production and downstream distributors and retailers,but also government agencies and industrialassociations,who play the roles of planners and supervisors. Core enterprises of food supply chain exist in multi links of foodsupply chain;the level of effectiveness of internal control and transparency of related information has positive impact on theguarantee of food safety. The core enterprises of food supply chain should establish the internal risk control mechanism of foodsafety,involve consciousness of food safety into their corporate culture and daily production,involve food safety into the targetsystem of internal control,performance evaluation and compensation incentives system,strengthen risk identification andevaluation,improve the transparency of related information,and fundamentally eliminate potential risk of food safety.