Abstract: Infants and young children are the largest consumer group of dairy products. The healthy growth of infants and young children has always been a topic of common concern in the whole society. From a micro perspective, paying attention to the safety of infant and toddler dairy products is the supervision and examination of the most basic food safety responsibility in the dairy industry.From a macro perspective, the quality of China's next socialist builder cannot be separated from the support and maintenance of the healthy growth of infants and young children from all sectors of society. The quality of infant and toddler dairy products mainly depends on the risk factors in the production process of dairy raw materials, which are constrained by material conditions and interfered by human factors. As the decision-making body of the company, the board of directors has absolute discourse power over the production conditions of products and the quality control of raw materials and semi-finished products. Developing a scientific and reasonable accountability mechanism for directors of infant and toddler dairy products companies is of great significance for pre deterrence and post accountability.

Key words: infant and toddler dairy products, quality infringement, pre prevention, post event accountability, director's responsibility for behavior