国有企业内部控制模糊评价研究

Research on Fuzzy Integrated Evaluation of Internal Control of State-owned Enterprises

构建了国有企业内部控制总体执行情况评价指标体系,基于模糊数学和层次分析法的基本原理,采用层次分析法确定指标权重,建立了模糊综合评价模型,并对某国有企业内部控制的总体执行情况进行了实证分析。结果表明,国有企业内部控制总体执行情况不太令人满意,需要进一步采取措施,强化内部控制执行。

A empirical analysis on the all- round internal control implementation of the state- owned enterprise will be conducted in this dissertation under an evaluation index, which is established on the theories of fuzzy math and AHP weight indicators. The result of the analysis will demonstrate that the internal control complementation of the state - owned enterprise is not satisfactory and improvements to strength the intemal control are further needed.