食品安全事件对食品企业财务绩效的影响及对策研究
Countermeasures and Influence of the food safety events to the Corporate Financial Performance
摘 要
近年来频繁发生的食品安全突发事件对于消费者的生命安全造成很大的威胁，而从另一方面来讲其对企业财务绩效的影响作用也不容忽视，这不但考验着政府的监管能力，还考验着食品企业自身的社会责任意识。本文首先以三聚氰胺事件、瘦肉精等事件为例，运用比较分析法通过近些年食品生产企业财务的相关资料，对相关食品企业进行问卷调查，得出食品安全事件对企业财务绩效具有很大的影响，轻者拉低企业的股票、市值，导致企业效益亏损，严重的对企业造成直接冲击力，甚至破产的地步。接下来对影响企业财务绩效的食品安全问题进行研究，归纳出现阶段食品安全需采取的解决措施，且从不同的方面归纳了发达国家食品安全管理的借鉴意义。希望对我国的食品安全问题能起到一定的规范作用。
关键字：食品安全；企业；财务绩效
ABSTRACT
Food safety emergencies caused a great threat to the life and safety for the consumer because of its frequent occurrence in recent years. On the other hand its effect on corporate financial performance could not be ignored. This will test not only the government’s regulatory capacity, but also the food companies own sense of social responsibility. First, the passage taking the melamine incident, clenbuterol and other events as an example, a questionnaire survey of the relevant food companies is conducted using comparative analysis through the food production companies of financial information in recent years. Food safety incidents have a large impact on corporate financial performance, such as driving down the stock, the market value, resulting in the loss of business efficiency, serious direct impact on enterprises, and even bankruptcy. Secondly, food safety issues that impact corporate financial performance are researched, and food safety to be taken at this stage measures are summarized. At last, food safety management of the developed countries is summarized in different aspects as a reference. I hope the above discussion of China’s food safety issues can play a regulatory role.
Key words: Food safety； Corporate；Financial Performance;
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