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传统上学术界将食品质量安全界定为准公共物品属性,以降低信息不对称为重点来规制企业,或将其界定为商品属性,以成本效益模型研究企业行为。以风险管控为方向研究食品质量安全则可在政府规制与市场机制间建立联系,契合食品质量安全的两种属性。以代理制衡管控风险、契约制衡抑制风险、信息制衡甄别风险、制度制衡监管风险,在企业内构建基于内部控制的食品质量安全风险管理体系,完善食品质量安全风险内部控制报告披露机制,以此作为政府风险监管的基础,形成从微观到宏观的内部控制——风险管理——信息披露——风险监管——食品质量安全研究框架,有助于从供给侧入手解决公众对食品安全需求与企业安全食品供应不足的矛盾。
Traditionally, academia defined food quality and safety as a quasi-public goods attribute, which aims to reduce the asymmetry of information to regulate the enterprise, or define it as a commodity attribute, and study the corporate behavior with a cost-benefit model. Taking risk control as a direction to study food quality and safety can establish the relationship between government regulation and market mechanism and meet the two attributes of food quality and safety. To control risks through agency checks and balances, to suppress risks through contractual checks and balances, to check risks through checks and balances and to control risks through system checks and balances, to establish a food quality and safety risk management system based on internal control in enterprises, and to improve disclosure mechanisms for internal control reports on food quality and safety risks as Government risk regulation forms the basis of micro-macro internal control - risk management - information disclosure - risk regulation - food quality and safety research framework to help start from the supply side to address public demand for food safety and corporate security Contradiction of inadequate food supply.