论文部分内容阅读
一、畜牧行业的内部控制现状近日来,双汇公司“瘦肉精”事件曝光,引起社会极大震动,加上2008年“三聚氰胺”事件及频频曝光的非法使用违禁药物、制售假冒伪劣饲料、兽药残留等等问题的发生,规范畜牧行业已经刻不容缓。畜牧行业必须从源头上加大企业的内部管理和控制,这既要政府的扶持,也需要从事畜牧行业生产的企业的自身努力。在畜牧肉食品以及乳制品等食品制造行业中,企业内部控制和管理是保障食品安全的重要屏障。内部控制是企业为控制经营风险、实现经营目标而制定的各项政策与程序。内部控制是一个过程,受企业董事会、管理当局和其他员工影响,旨在保证财务报告的可靠性、经营的效果和效率以及现行法规的遵循。内部控制是形成一系列具有控制职能的方法、措施、程序,并予以规范化和系统化,使之成为一个严密的、较为完整的体系。
I. Status of Internal Control in the Livestock Industry In recent days, the Shuanghui Incident on “Lean Meat Concentrate” has caused great social shocks. In addition, the “melamine” incident in 2008 and the frequent exposure of illicit drugs used in manufacturing and selling Fake and shoddy feed, veterinary drug residues and so on the occurrence of the problem, regulate the livestock industry has been pressing. The livestock husbandry industry must increase the internal management and control of enterprises from the source. This requires the government’s support as well as the efforts of enterprises engaged in the production of livestock husbandry. In animal husbandry, meat and dairy products and other food manufacturing industries, internal control and management of enterprises is an important barrier to food safety. Internal control is the various policies and procedures formulated by the enterprise for controlling operational risks and achieving business objectives. Internal control is a process that is influenced by the corporate board of directors, regulatory authorities, and other employees to ensure the reliability of financial reporting, the effectiveness and efficiency of operations, and the compliance with existing regulations. Internal control is to form a series of methods, measures and procedures with control functions, and to standardize and systematize it so that it becomes a tight and relatively complete system.