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随着我国进入小康社会,群众对于食品安全问题关注程度越来越高,食品企业内部控制信息对企业、行业和群众都有至关重要的意义。本文在财务视角下以食品行业的内部控制披露质量为研究对象,选取6个控制变量组合一个模型,对企业内部控制进行评价,并促使上市公司改善其内部控制制度和创造一个良好的披露机制,从而使得企业获得较大的收益,达到企业未来更大绩效的目的。
With our country getting into a well-to-do society, people are paying more and more attention to the issue of food safety. The internal control information of food enterprises is of vital importance to enterprises, industries and the masses. This article takes the quality of the internal control disclosure of the food industry as the research object from the perspective of finance and selects a combination of six control variables to evaluate the internal control of the enterprise and urges the listed company to improve its internal control system and create a good disclosure mechanism. So that enterprises get greater benefits to achieve greater future business purposes.