Disclosed are an enteric coating composition, an enteric coating film, and a food formulation. The disclosed enteric coating composition comprises an enteric cellulose-based compound, a pH controlling agent, a plasticizer for food, and a solvent, wherein the plasticizer for food comprises acetylated monoglyceride, triacetin, or a mixture thereof, and a content of the pH controlling agent and a content of the plasticizer for food ranges respectively from 10 parts to 40 parts by weight and from 5 parts to 25 parts by weight on the basis of 100 parts by weight of the enteric cellulose-based compound.
