会计学院知识库

乳品产业在迅速发展的今天，面对着空前未有的竞争压力。在如此重压下，乳制品上市公司因为内控体系不完善而引发的财务舞弊不断发生。因此，规范乳业公司内控制度成为一项急需解决的问题。

在此背景下，本文选择具有代表性的乳制品企业——Z公司作为研究对象，利用文献分析法、案例分析法和问卷调查法，从企业内部控制的五要素入手，利用层次分析法，评估当前Z股份公司内部控制体系建设的有效性，发现存在的问题，并进一步分析问题的根源，提出有针对性地优化对策。本文的研究成果能够为Z公司内控体系的优化提出借鉴，为其他公司内控体系的建立健全提供参照。

经过深入剖析后发现，Z公司内控体系面临的突出问题重点表现在：组织结构不科学、独立董事未完全履行职责、缺乏重大差错责任追究、股东大会召开情况不理想、反舞弊机制不健全、企业内外部沟通不顺畅、企业监事会和审计委员会没有起到监督作用。Z股份公司要想使内控体系更加完善，就一定要优化企业组织结构、改进现有的独立董事聘任制度及考核制度、完善绩效考核和问责制度、促进内外部信息沟通、完善风险评估体系和加强内部监督。

With the rapid development, dairy industry is facing unprecedented competitive pressure. Under such pressure, dairy listed companies caused by the imperfect internal control caused by financial fraud. Therefore, regulating the internal control system of dairy companies has become an urgent problem to be solved. The defects of the internal control system of dairy enterprises will cause a series of food safety problems.

In this context, this paper selects the representative dairy enterprise —— Z company as the research object, using the literature analysis, case analysis and questionnaire method, from the five elements of enterprise internal control, using hierarchical analysis method, evaluate the effectiveness of the current Z company internal control system construction, found the existing problems, and further analyze the root of the problem, put forward targeted optimization countermeasures. The research results of this paper can provide reference for the optimization of internal control system and provide reference for the establishment and improvement of internal control system of other companies.

After thorough analysis, found that Z company internal control system facing prominent problems mainly in: organizational structure is not scientific, independent directors did not fully perform their duties, authorized approval mechanism is not sound, the lack of major errors responsibility, shareholders' meeting is not ideal, fraud mechanism is not perfect and the enterprise board of supervisors did not play a supervisory role. In order to improve the internal control system, the Z company must optimize the organizational structure, improve the existing independent director appointment system, improve the authorization and approval system, improve the performance appraisal and accountability system, promote internal and external information communication, and strengthen internal supervision.