我国企业内部控制有效性评价指标体系

The Study on Evaluating Indicator System of the Validity of Internal Control of Enterprises in China

内部控制有效性的评价是当前企业内部控制实施中必须面临的重要问题。本文借鉴国际公认的内部控制的重要文献COSO报告,从内部控制有效性的内涵入手,试图采用定性分析和定量分析相结合的方式来评价企业内部控制有效性。文章采用定性分析法构建对内部控制有效性判断的基本框架和总方向,在此基础上,运用模糊综合评价法构建内部控制有效性的评价指标体系和综合测评模型,以期有效地确定企业内部控制的有效性程度。

The evaluation on the validity of internal control is an important issue of the implement of internal controls in enterprises.This paper uses important documents on internal control such as COSO report which is internationally recognized for reference and attempts to evaluate the validity of internal control of enterprises with methods both qualitative analysis and quantitative analysis starting with the connotation of internal control validity.The article applies qualitative analysis to build the estimation of the basic framework and overall direction on internal control.On this basis,the article applies fuzzy comprehensive evaluation to establish evaluating indicator system and general functional testing model of internal control validity,expecting to effectively ascertain the level of the effectiveness of internal control.