Study on the effectiveness evaluation of internal control of food enterprises based on the improved matter-element model

Abstract

The internal control plays an important role for enterprise operation management and also becomes the effective method for enterprise to prevent and resist risk. Facing fierce international competition, China's food industry must strengthen its own management to promote its core competence; therefore, the study of effectiveness evaluation of internal control of food industry can avoid slowing down its development because of its internal defect. The effectiveness evaluation index system of internal control of food enterprises is established based on the internal environment, risk assessment, control activity, information and communication, internal supervision, etc. and the effectiveness assessment model is built based on matter-element model, which provide support for the effectiveness evaluation index system of internal control of food enterprises.