摘要
食品行业是关乎民生的根基产业,当今社会市场环境复杂多变,做好财务风险管理对其稳健运营与持续发展而言,意义尤为重大。文章立足于内部控制视角,分析食品行业面临筹资、投资、资金运营、盈利、现金流等多元财务风险现状,挖掘成因涉及内部控制环境薄弱、风险评估与应对机制缺失、控制活动执行不力、信息与沟通不畅、内部监督缺位等多维度因素,进而具有针对性地提出优化内部控制环境、健全风险评估与应对体系、强化控制活动执行、畅通信息与沟通渠道、完善内部监督机制等系列管理建议。文章结尾展望行业内控与财务风险管理改进方向,助力食品企业筑牢财务防线,迈向高质量发展新征程。
The food industry is a fundamental industry related to people's livelihood.In today's complex and volatile market environment,doing a good job in financial risk management is particularly significant for its stable operation and sustainable development.This article,from the perspective of internal control,analyzes the current situation of multiple financial risks faced by the food industry,such as financing,investment,capital operation,profitability,and cash flow.It explores the causes,which involve multiple factors:a weak internal control environment,lack of risk assessment and response mechanisms,ineffective implementation of control activities,poor information and communication,and absence of internal supervision.Furthermore,it puts forward a series of targeted management suggestions,including optimizing the internal control environment,improving the risk assessment and response systems,strengthening the implementation of control activities,smoothing information and communication channels,and perfecting the internal supervision mechanisms.The article concludes with an outlook on the improvement direction of internal control and financial risk management in the industry,aiming to help food enterprises consolidate their financial defense lines and move towards a new journey of high-quality development.
作者
刘斯琪
LIU Siqi(School of Economics and Management,Harbin Normal University,Harbin 150000,China)
出处
《商业观察》
2025年第27期28-31,36,共5页
BUSINESS OBSERVATION
关键词
食品行业
内部控制
财务风险管理
food industry
internal control
financial risk management
作者简介
刘斯琪(2002-),女,硕士研究生,研究方向:会计。
