中文摘要：

HACCP体系是世界各国有效地确保加工食品安全的卫生管理方法之一。本文利用在全国进行的482家食品加工企业的调研数据，分析了HACCP认证给企业带来的成本和收益的影响，阐述了影响企业采纳该认证的因素，深入探讨了HACCP认证对企业经营的有效性，并提出相关结论和政策建议。

英文摘要：

HACCP system is one of the effective sanitation management approaches that many countries have widely used in order to assure food safety in the processing stage. Taking advantage of the questionnaire of 482 food manufacturing enterprises, this paper analyses the influence on cost and benefit of the enterprises that HACCP certification may have brought, and elaborates the factors that influence the firms adopting HACCP system, and thoroughly discusses the efficiency of HACCP on the firms＇economic performance. Finally, relative conclusions and suggestions are pointed out.