食品企业内部控制模糊综合评价研究及应用

Research and Application of Food Enterprise Internal Control Based on the Fuzzy Comprehensive Evaluation Model

从内部环境、风险评估、控制活动、信息与沟通及内部监督五方面,构建了较为完整的食品企业内部控制评价指标体系。将模糊数学方法用于食品企业内部控制综合评价,建立综合评价的数学模型,增强了企业内部控制评价的客观性,并通过甲乙两家有代表性的食品企业实际计算模拟,证明该模型的科学性和实用性。

In this paper construct a system of comprehensive evaluation from the five facts： internal environment, risk evaluation, control activities, information and communication, internal supervision. And the same time, construct the mathematics model which used the method of Fuzzy to enforce the objectivity of the assessment of the enterprise internal control. We have proved the model is scientific and practical through the two food enterprises.