中国流通经济
中國流通經濟
중국류통경제
CHINA BUSINESS AND MARKET
2014年
12期
60-67
,共8页
食品供应链%核心企业%内部控制%食品安全
食品供應鏈%覈心企業%內部控製%食品安全
식품공응련%핵심기업%내부공제%식품안전
food supply chain%core enterprises%internal control%food safety
民以食为天,食以安为先。食品供应链既包含上游的生产资料供给者、下游的分销商及零售商等节点企业,又包括作为规划者和监管者的政府机构及行业协会。食品供应链核心企业存在于食品供应链的多个环节,其内部控制有效性水平和内部控制信息透明度对食品安全保障具有显著的正向影响,因此必须建立有效的食品安全风险内部控制机制,真正把食品质量安全保障意识融入企业文化和日常生产经营之中,将食品质量安全纳入内部控制的目标体系、业绩评价和薪酬激励体系,切实加强风险识别与评估,提高食品质量安全信息透明度,全面消除食品安全隐患。
民以食為天,食以安為先。食品供應鏈既包含上遊的生產資料供給者、下遊的分銷商及零售商等節點企業,又包括作為規劃者和鑑管者的政府機構及行業協會。食品供應鏈覈心企業存在于食品供應鏈的多箇環節,其內部控製有效性水平和內部控製信息透明度對食品安全保障具有顯著的正嚮影響,因此必鬚建立有效的食品安全風險內部控製機製,真正把食品質量安全保障意識融入企業文化和日常生產經營之中,將食品質量安全納入內部控製的目標體繫、業績評價和薪酬激勵體繫,切實加彊風險識彆與評估,提高食品質量安全信息透明度,全麵消除食品安全隱患。
민이식위천,식이안위선。식품공응련기포함상유적생산자료공급자、하유적분소상급령수상등절점기업,우포괄작위규화자화감관자적정부궤구급행업협회。식품공응련핵심기업존재우식품공응련적다개배절,기내부공제유효성수평화내부공제신식투명도대식품안전보장구유현저적정향영향,인차필수건립유효적식품안전풍험내부공제궤제,진정파식품질량안전보장의식융입기업문화화일상생산경영지중,장식품질량안전납입내부공제적목표체계、업적평개화신수격려체계,절실가강풍험식별여평고,제고식품질량안전신식투명도,전면소제식품안전은환。
People regard food as their prime want and give priority to food safety. Food supply chain includes not only upstream suppliers of means of production and downstream distributors and retailers,but also government agencies and industrial associations,who play the roles of planners and supervisors. Core enterprises of food supply chain exist in multi links of food supply chain;the level of effectiveness of internal control and transparency of related information has positive impact on the guarantee of food safety. The core enterprises of food supply chain should establish the internal risk control mechanism of food safety,involve consciousness of food safety into their corporate culture and daily production,involve food safety into the target system of internal control,performance evaluation and compensation incentives system,strengthen risk identification and evaluation,improve the transparency of related information,and fundamentally eliminate potential risk of food safety.