Enterprise Internal Control’s Fuzzy Comprehensive Evaluation and Application

摘要：

　　Internal control is a process which is carried out by the board of directors,the board of supervisors,managers and staff in order to achieve a process control target.The objective of the internal control is reasonable assurance of legal compliance of business management,asset security,financial reports and related information integrity,promoting enterprise realizing development strategy.This paper begins with applying enterprise internal control factors,uses Analytic Hierarchy Process(AHP)in system engineering,constructs a set of the hierarchical indexes system for enterprise internal control evaluation.According to the basic theory in fuzzy comprehensive evaluation,it then makes up a model for enterprise internal control comprehensive evaluation.This research completes two transformations in corporate internal control evaluation from qualitative analysis to quantitative analysis,from partial analysis to comprehensive analysis.It also improves evaluation tasks systematicness,objectivity and scientificity,provides a flexible usage technical tool for enterprises and CPA implementing internal control evaluation.

作者: JIANZHONG ZHANG

会议类型: 国际会议

会议名称: 2014 International Conference on Management and Engineering(CME 2014)(2014管理与工程国际会议)

会议地点: 上海

会议语种:英文

页码: 1-9

在线出版日期: 2014-05-24（万方平台首次上网日期，不代表论文的发表时间）