矿山机械制造企业内部控制评价体系研究

Research on Internal Control Evaluation System of Mining Machinery Manufacturing Enterprises

为确保企业内部控制的有效实施,文中根据矿山机械制造行业的状况,基于内部控制目标视角的五个维度选取常规性评价指标和行业性评价指标,采用层次分析法确定各项指标的权重,运用模糊综合评价法构建矿山机械制造行业内控评价体系,并以AB公司为例进行了应用.研究结果表明:该内部控制评价体系可降低评价的主观性、便于操作综合评价,能够综合反映矿山机械制造企业内部控制的实际执行质量,同时二级指标可以反映内部控制在五个维度的实现状况,三级指标的评价值能够识别内部控制的具体薄弱环节.

In order to ensure the effective implementation of the enterprise internal control,combined with the situation of the mining machinery manufacturing industry,the paper selects the conventional evaluation index and the industry evaluation index based on the five dimension internal control targets,determines the weight of each index by using the analytic hierarchy process,and constructs the internal control evaluation system of mining machinery manufacturing industry by the fuzzy comprehensive evaluation method.The evaluation system was applied in AB company.The study shows that the internal control evaluation system can minimize subjectivity in evaluation and is easy to operate and able to comprehensively reflect the actual implementation of the internal control in mining machinery manufacturing enterprises.Moreover,the second grade indicators can reflect the implementation of internal control from five dimensions.The third grade indicators can show effectively the specific weaknesses in internal control.