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gou jian ji yu shi pin zhi liang she hui ze ren de nei bu kong zhi kuang jia yi ma lai xi ya que chao gong si wei li
Author(s): 
Pages: 77-83
Year: Issue:  23
Journal: Finance and Accounting Monthly

Keyword:  食品企业食品质量社会责任内部控制雀巢;
Abstract: 当前食品企业不仅要保证食品安全,还要实现更高的食品质量社会责任目标。以马来西亚雀巢公司为例,对其内部控制特点进行分析,并根据COSO内部控制框架及相关理论,基于食品质量社会责任目标,从内部控制环境、风险评估、控制活动、信息与沟通、监控五个方面构建促进食品企业履行食品质量社会责任的内部控制框架,以期为食品企业更好地履行食品质量社会责任并实施有效的内部控制提供借鉴。
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