新常态下基于AHP模型的内部控制评价指标研究

Research on evaluation index of internal control based on AHP model under the New Normal

我国新常态背景下,内部控制体系划分为2个基本控制要素和13个具体控制要素,并在具体控制要素的基础上赋予内部控制评价指标。通过对调查问卷的搜集和统计,构建基于AHP模型的内部控制评价指标进行实证研究。该内部控制评价指标研究为企业实施有效内部控制提供了理论依据和方法指导,同时有助于推进我国内部控制评价体系研究的发展。

Under the background of the New Normal, we divide the internal control system into two basic control elements and 13 specific control elements. On the basis of specific control elements, the internal control evaluation index is given. At the same time, through collecting the statistics of the questionnaire, empirical research on the construction of internal control evaluation index based on AHP model is done. The internal control evaluation index provides enterprises with effective internal control, the theory basis and the method instruction, meanwhile, helps promote the development of our country＇s internal control e- valuation system research.