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ID:50194791
大小:3.82 MB
页数:54页
时间:2020-03-05
《基于模糊综合评价法的SC公司内部控制评价研究.pdf》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、本文对案例企业内部按制进行模糊综合评价,是对内部控制评价理论研究的丰富,也是对评价体系实用性和科学性的证明。在理论分析基础上结合本人所在实习单一位对该公司的内部控制进行模糊综合评价,并与实际情况进行比较分析,进步验证了本文构建评价体系的可行性一。本文构建的评价体系具有较强的适应性,可进步推广到其他企业,并根据企业的具体情况适当调整指标进行评价。本文希望W此为切入点,探索适合我国上市公司的内部控制评价体系,帮助案例企业和其他企业进行内部控制评价和改进。关键词:内部控制评
2、价;模糊综合评价法;COSO新框架论文类型:案例分析nTitle:Researchon化eEvaluationofInternalControlinsccompanybasedonfuzzycomprehensiveevalua材onmethodProfessionalFields:Mas化rofProfessionalAccountingApplicant;HuangNianSuervisor:ProfessorLi
3、XiaolingpABSTRACTTherearemanyfailurecasesdue化theinvalidinternalcontrolevaluationathomeandabroad,suchasEnronCororationandWorldCominAmerica,BaringsBankinEnglish,pYinGuangSh过姐dfCclo打inGhina*Recentlntersesandexert
4、sh过VCachievedthey,EpripsameoalabouttheimortanceofinternalCO凸troievaluation.Excellentinternalcontrolgpsstemcansecurethenterriseoerateinrderleficientandhealthwarenthenandyeppoy,y,stgyreulatetheinternalcontroimrove
5、theevelofenrisemanaementandtheabilitofllterg,ppgymanagingrisk^andpromoteenterprisetoachievedevelopmentstrategy.Forenterprises,thecompleteinternalcontrolevaluationsystemisanimportantprincipletostandardizethe,interna
6、lbehaviorofenterrises.Itsveryimortant化choose泣scientificinternalcontrolppevaluationsstemwhichissuitablefortheenterrise.InthisaerIhaveevaluatedy,ppp,internalCO凸杠olbehaviorbasedon扣zzcomrehensiveevaluation1:0improvet
7、helevelofypinternalcontrolconstruction.BasedonnormativeKscarchandcasestudy化search,wch过vcusedfiizzycomrehensiveevaluationandCOSOFramewo出1:0establishinternalcontrolevaluationpsystem.Ihavedeterminedtheindexweightby
8、usintheG1methodandcalculatedthegevaluationindexbyusingthefiizzycomprehensiveevaluationmethodwithqualitativeandquantitativeway.Therearefivechaptersinthispaper.Chapteroneintroducestheresearchbackround巧56壯〇11status
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