大数据背景下乳品企业财务内部控制问题及对策分析  

Analysis of Financial Internal Control Problems and Countermeasures of Dairy Enterprises Under the Background of Big Data

作　　者：刘晓远[1] LIU Xiao-yuan(Anhui Industry and Commerce Vocational College,Hefei 230041,Anhui,China)

机构地区：[1]安徽工商职业学院,安徽合肥230041

出　　处：《贵阳学院学报（自然科学版）》2022年第4期21-25,共5页Journal of Guiyang University：Natural Sciences

摘　　要：运用大数据,对乳品企业财务服务内部控制风险进行了研究。通过梳理大数据财务服务文献提炼相关理论,采用专家访谈等方法构建乳品企业大数据财务内控风险的指标体系,采用模糊数学评价模型对乳品企业财务内部控制风险进行评价。结果表明:乳品企业在大数据财务内控风险的安全、决策、操作等维度存在较高风险。据此,本文提出了强化运营商合作、完善乳品企业安全性内控机制、提升操作人员管理素养等财务风险控制建议,以期能提升乳品企业的大数据财务内部控制水平。This paper uses big data to study the internal control risk of financial services of dairy enterprises.By sorting out the big data financial service literature to extract relevant theories,using expert interviews and other methods to construct an index system for big data financial internal control risks of dairy enterprises,and evaluating the financial internal control risks of dairy enterprises through fuzzy mathematical evaluation models,the results show that dairy enterprises have high risks in the dimensions of security,decision-making and operation of big data financial internal control risks.Based on this,this paper puts forward financial risk control suggestions such as strengthening operator cooperation,improving the internal safety control mechanism of dairy enterprises,and improving the management literacy of operators,in order to improve the level of big data financial internal control of dairy enterprises.

关 键 词：乳品企业 大数据 财务内部控制 模糊数学评价模型 

分 类 号：F275[经济管理—企业管理]