臺灣博碩士論文加值系統

最近，食品安全是台灣民眾生活最大擔憂。在一連串食品安全醜聞後，許多公司企業形象重損，而消費者也對產品失去信心，消費者保護團體催促政府當局和食品製造商針對食品安全建立信賴的食品安全管理系統、內控及監督流程，但由於內部稽核人員短缺及缺乏專業背景知識，其對於食品安全功能及有效性有限。
本研究目的是從企業稽核主管(ISO稽核主管及內部稽核主管)認知，提出食品安全稽核關鍵內控項目。基於稽核主管對於FSSC 22000（ISO 22000與PAS 220）控制活動項目風險認知，並分析對於每個內控項目認知差異。結果顯示「安全產品之規劃與實現」、「管理階層責任」、「食品安全管理系統之確認，查證及改進」、「採購原物料之管理」及「交叉污染之預防措施」為高風險項目，雖然稽核主管認為FSSC 22000和ISO 22000具有重要性，仍因不同特性對於部分控制項目具有風險認知差異。最後，根據研究結果，我們對於食品安全內部稽核提出實務上建議。

Recently, food safety is the biggest anxiety for people living in Taiwan. After a serial food safety scandal, many companies suffer from the damage of corporate image and the losing of consumers’ confidences toward their products. Many consumers’ pressure groups urged the relevant authorities and food manufactures to establish a trustworthy quality certification system, and internal audits and monitoring processes toward food safety as soon as possible. Due to the lack of professional background knowledge and the shortage of internal auditors, their functions and effectiveness on auditing of food safety are limited.
The purpose of this study is to propose the key control criteria in audits of food safety from the managers’ perspectives that are in charge of ISO auditing and internal auditing. Based on the managers’ perceptions of risk on FSSC 22000(ISO 22000 and PAS 220) auditing and internal control criteria, we analyze their various responses upon every auditing criteria. The results show that these criteria such as ‘Planning and realization of safe products’, ‘Management responsibility’, ‘Validation, verification and improvement of the food safety management system’, ‘Management of purchased materials’ and ‘Measures for prevention of cross contamination’ are highly perceived as risky criteria. Although most auditing managers confirm the importance of FSSC 22000 and ISO 22000, there are still different perceptions among them toward control criteria owing to their different personal characteristics. Finally, according to our research results, we also propose many practical recommendations of internal control systems criteria about food safety.

摘要 i
ABSTRACTii
誌謝 iii
目錄 iv
表目錄 v
圖目錄 vii
第一章 緒論 1
1.1 研究背景與動機 1
1.2 研究目的 2
1.3研究對象 2
1.4 研究流程 3
第二章 文獻探討 5
2.1食品安全管理系統介紹 5
2.2食品安全管理風險認知與內控 10
第三章 研究設計 15
3.1 研究架構 15
3.2 研究對象 16
3.3 變數描述 16
3.4 問卷設計 18
3.5 資料蒐集方法 18
3.6資料分析方法 20
第四章 問卷結果與分析 22
4.1問卷發放與回收分析 22
4.2樣本結構分析 22
4.3平均數與標準差分析 26
4.4食品安全內控項目風險程度之效度分析及信度分析 29
4.5 食品安全內控項目風險程度差異分析 35
4.6 食品安全管理系統重要程度敘述統計分析 47
第五章 結論與建議 48
5.1 結論 48
5.2 研究限制 50
5.3 研究貢獻 50
5.4 建議 51
參考文獻 52
附錄一、專家問卷 55
附錄二、正式問卷 58

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