食品安全在企业财务绩效中的功能作用及实现路径

食品企业所具有的食品安全保障能力,必然促使其利益相关方作出能够影响企业利益的行为选择,最终通过企业的财务绩效反映出来。通过对食品安全在企业财务绩效中功能的审视,可以发现食品安全通过影响消费者、政府以及社会舆论等利益相关者对其产品的态度,能够对其财务绩效起到相应的提升作用。因此,财务绩效具有促进食品企业履行食品安全保障责任的功能。然而,由于诸多因素的影响,财务绩效促进企业履行食品安全保障责任的功能可能出现失范。这些因素包括短期绩效和长期绩效之间的矛盾、信息披露制度欠缺,以及食品企业社会责任意识缺失等。因此有必要通过相应的路径,采取针对性的措施,以构建财务绩效促进食品企业履行食品安全保障责任功能的机制。

Functions and route of food safety in the financial performance of enterprises

Food enterprises have the ability to guarantee food safety, will inevitably lead to the interests of the stakeholders to make a choice of behavior, which can affect the interests of enterprises, and ultimately reflect the financial performance of enterprises. By examining the function of food safety in the financial performance of enterprises, it can be found that the food safety affects the attitude of the consumers, the government and the public opinion, so that food companies can improve the financial performance. Therefore, financial performance has the function of promoting food enterprises to fulfill their food safety guarantee responsibilities. However, due to the influence of many factors, the financial performance of enterprises to fulfill the functions of food safety guarantee responsibility may appear to be a case of loss. These factors include the contradiction between short-term performance and long-term performance, the lack of information disclosure system and the lack of social responsibility consciousness of food enterprises. Therefore, it is necessary to take corresponding measures to construct financial performance to improve the performance of the food safety guarantee responsibility of food enterprises.