The Research Of Internal Control And Standard System's Construction

In recent years, "gutter oil", "ginger", "dyeing steamed bread" and other food safety events emerge in endlessly, which have caused quite a stir in the social life. Product quality and food safety control has become one of the most important aspects of the food processing enterprise internal control. As an internal control system designed to improve the level of enterprise management and risk prevention ability, an important institutional arrangement in promoting the sustainable development of enterprises, to maintain a good corporate image and the socialist market economic order and social public interest plays a decisive role. How about the food processing industry listed company internal control standard system construction situation, since 2008 China enterprise internal control standard system construction? Which problems still exist in the internal control and its disclosure?Based on 40 Shanghai and Shenzhen A shares the food processing industry listed companies during 2011-2012 analysis of the empirical evidence for the industry internal control disclosure of information, important risks, internal control self assessment, internal control defects and problems of internal control audit, etc, and puts forward corresponding strategies and policy recommendations.This article research results not only help academia and practice to deepen to the food processing industry internal control information disclosure of listed companies and the awareness and understanding of the internal control construction, explore new academic research, but also can further improve the system of regulation to regulators and improve the efficiency of supervision to provide policy recommendations.