摘要
企业的各项活动都围绕战略目标展开,内部控制是企业的内部活动之一,其在重视战略落实的同时,自身也必须与企业的战略相适应.本文构建了内控制度战略适应性的评价指标体系,建立了模糊综合评价模型,并给出了相应的实例.
All of the enterprise's activities focus on the strategic objective. Internal control, as one kind of the enterprise's activities, must fit to the enterprise's strategy while ensuring the implementation of the strategy. An appraisal index system of the fitness of the internal control to strategy and the comprehensive fuzzy assessment model are constructed in the paper. A case applying the model is given.
出处
《成组技术与生产现代化》
2003年第3期15-18,共4页
Group Technology & Production Modernization
基金
国家自然科学基金资助项目(79925004
70072022)
关键词
内部控制
战略适应性
模糊评价
企业
internal control
fitness to strategy
fuzzy appraisal
