会计学院知识库

在“十四五”规划中，国家对食品行业提出了以绿色低碳、科技创新为主旋律的“绿色低碳”战略，助力食品行业实现高质量发展，可见我国食品行业具有良好的发展前景和机遇。但是在近几年的发展过程中，有些食品企业不断爆出令人震惊的食品安全以及违规建设等问题，让人们开始对这些企业的内部管理能力产生了质疑，也对内部控制有效性所达到的程度提出疑问。所以，我国食品行业需要特别重视内部控制制度的合理性和科学性，并采取合法合规的方法对其进行合理评价，考察执行效果和效率，而得到的反馈结果有助于降低企业经营中的风险和损失，更好地实现内部控制目标，进一步地完成企业目标。

本文首先分析研究了三全食品内部控制及内部控制有效性评价的现状，发现存在评价方法偏于主观、评价标准不够健全、内部风险识别不够全面、内部控制评价流于形式等问题。然后在综合考虑了内部控制有效性现状和存在问题的基础上，结合我国《企业内部控制基本规范》中内部控制的五个目标，分析了运用熵权—模糊综合评价法评价内部控制有效性的必要性和可行性，再根据选取指标的原则，构建了一套较为科学完善的评价指标体系和评价模型。通过三全食品公司的具体应用，发现该公司近五年的内部控制有效性从“合格”发展到“优秀”，表明三全食品公司的内部控制有效性实现程度在逐年提高，但“优秀”在评价等级中所占的比例依然不够理想，而且在具体分析每个目标后发现存在着一定的问题和不足，最后针对发现的问题提出改进建议，旨在提升三全食品内部控制整体的有效性水平。

In the 14th Five Year Plan, the state proposed a "green and low-carbon" strategy for the food industry, focusing on green, low-carbon, and technological innovation, to help the food industry achieve high-quality development, which shows that China's food industry has good development prospects and opportunities. However, during the development process in recent years, some food enterprises have continuously exposed shocking issues such as food safety and illegal construction, causing people to question the internal management ability of these enterprises, as well as the extent to which the effectiveness of internal control has been achieved. Therefore, the food industry in China needs to pay special attention to the rationality and scientificity of the internal control system, and adopt legal and compliant methods to conduct a reasonable evaluation of its implementation effectiveness and efficiency, which can help reduce risks and losses in enterprise operations, better achieve internal control objectives, and further achieve enterprise objectives.

This article first has analyzed and studied the current situation of internal control and internal control effectiveness evaluation of Sanquan Food, and found that there are mainly problems such as subjective evaluation methods, inadequate evaluation standards, insufficient comprehensive identification of internal risks, and formalistic internal control evaluation. Then,based on comprehensive consideration of the current situation and existing problems of internal control effectiveness, combined with the five objectives of internal control in China's "Basic Standards for Enterprise Internal Control", This paper analyzes the necessity and feasibility of using entropy weight fuzzy comprehensive evaluation method to evaluate the effectiveness of internal control, and then constructs a relatively scientific and complete evaluation index system and evaluation model based on the principle of selecting indicators. Through the specific application of Sanquan Food Company, it is found that the effectiveness of internal control of the company has developed from "qualified" to "excellent" in the past five years, indicating that the effectiveness of internal control of Sanquan Food Company is improving year by year, but the proportion in the "excellent" evaluation level is still not ideal. Moreover, after specific analysis of each goal, it is found that there are certain problems and deficiencies. Finally, improvement suggestions are proposed based on the identified problems, The purpose is to improve the overall effectiveness level of internal control of Sanquan Food.