摘要乳制品已经成为人民日常生活中不可或缺的一部分,随着人们生活质量的不断提高对乳制品的需求量也逐渐增多,因此乳制品的安全问题成为现在人们关注的话题。然而最近几年频繁发生的乳制品行业安全事件使得人们感到了恐慌,而且产品的安全和公司治理有着紧密的联系。内部控制的有效实施是企业治理的重要指标。内部控制目前已经成为公司管理的一个主要抓手,在控制预防运营风险和资产风险中起着至关重要的作用该文章把辉山乳业作为分析对象,采用了问卷调研的方法,对辉山乳业的内控情况开展了研究。另外通过对辉山乳业资产情况对公司内部控制情况开展了分析,可以看出公司存有内部管控情况较差,风险评定体制不完备,内部管控效果较差,信息交互体制匮乏和监管审计效果较差等一系列问题。对于发现的问题本篇文章针对强化内部管控环境优化风险评定管理,提高管控活动效率,强化信息交互体系,价钱公司内部和外部监控体系等一系列方面提出解决措施,用来提升公司内部控制的效果。关键词:内部控制乳制品公司控制活动辉山乳业AbstractDairyproductshavebeencloselyrelatedtoPeople’sDailylife,thedemandfordairyproductsisalsoincreasing,sothesafetyandqualityofdairyproductshasbeenaconcernofpeople.However,inrecentyears,thefrequentoccurrenceofsafetyincidentsinthedairyindustryhascausedpeopletofeelpanic,andproductsafetyandcorporategovernancearecloselylinked.Theeffectiveimplementationofinternalcontrolisanimportantindexofenterprisegovernance.Internalcontrol,asanimportantmeansofmodernenterprisemanagement,playsanimportantroleintheprocessofpreventingbusinessrisksandfinancialrisks.ThispapertakesHuishanDairyIndustryastheresearchobject,mainlyadoptsthewayofquestionnairesurvey,andanalyzesthecurrentsituationofinternalcontrolofHuishanDairyIndustry.Inaddition,basedonthefinancialsituationofHuishanDairy,theinternalcontrolofthecompanywasevaluated.Itwasfoundthattheinternalcontrolenvironmentwasnotgood,theriskassessmentsystemwasnotperfect,theinternalcontrolactivitieswereineffective,theinformationcommunicationmechanismwasmissing,andtheefficiencyofsupervisionandauditwaslow.Inviewoftheseproblems,thispaperputsforwardsomemeasurestoimprovetheeffectivenessofinternalcontrolbyoptimizingtheinternalcontrolenvironment,improvingtheriskassessmentandmanagement,improvingtheefficiencyofcontrolactivities,optimizingtheinformationcommunicationsystem,andstrengtheninginternalandexternalsupervisionandcontrol.Keywords:InternalcontrolsDairycompanyControlactivityHuishandairyindustry目录一、内部控制的相关理论基础.....................................7(一)内部控制的概念...........................................7(二)内部控制的要素...........................................7(三)内部控制的相关理论.......................................91.信息不对称理论............................................92.委托代理理论..............................................93.信号传递理论..............................................9二、辉山乳业的内部控制现状..............................10(一)企业简介................................................10(二)辉山乳业内部控制现状....................................111.控制环境现状.............................................112.风险评估现状.............................................113.控制活动现状.............................................134.信息沟通现状.............................................145.内部监督现状.............................................14三、辉山乳业内部控制存在的问题..........................15(一)控制环境问题.....................................