企业内部控制有效性评价指标体系构建和其应用研究——以AQ公司为例.pdf

II 企业内部控制有效性评价指标体系的构建及其应用研究中文摘要 III 企业内部控制有效性评价指标体系的构建及其应用研究——以AQ公司为例中文摘要内部控制是企业为实现其经营目标,确保经营方针的贯彻执行,对内部经济业务处理以及经营管理工作进行的控制,而内部控制有效性评价则是对内部控制本身的再控制,是内部控制目标实现以及作用发挥的重要环节。评价指标体系的建立是整个评价工作的起点和基础,直接关系到评价结果的科学性和准确性。加强企业内部控制有效性评价指标体系建设,有利于提高企业内部控制的水平,对于促进内部控制的有效运行、保证企业的科学决策有着重要的现实意义。本文借鉴国际公认的内部控制的重要文献COSO报告,从内部控制及其有效性评价的内涵入手,将内部控制八要素和企业流程相结合,首先构建对内部控制有效性判断的基本框架和总方向。然后利用文献研究、应用设计、企业实践等方法进行企业内部控制有效性评价研究,研究过程中运用多层次模糊综合评价法来构建内部控制有效性的评价指标体系和综合测评模型,以更有效地确定企业内部控制的有效性程度。文章研究的重点放在企业内部控制综合评价指标体系的设计和执行,并以建立的评价体系分析AQ公司内部控制情况,发现问题,提供解决措施。关键词:内部控制八要素指标权重多层次模糊综合评价法作者:崔宁指导老师:王则斌 Abstract Research on Establishing the Evaluation System for the Effectiveness of Internal Control IV Research on Establishing the Evaluation System for the EffectivenessofInternal Control ——a Case based on pany Abstract The purpose ofinternalcontrol is to achieveenterprise’sbusiness objectives, ensure the implementation of the operating principles, and controlthe domestic economy and business process management work evaluation of the effectiveness of internal control is to control the internal control itself again, ensure the internal control objectives implementation and the role played an important part. Establish evaluation index system is the starting point and foundation of the entire evaluation work, whichis directly related to scientific and accurate evaluation of the results. Strengthen internal control effectiveness evaluation index systemhas important practical significance;itcan help to improve the level of internal control, promotethe effective operation of internal control, and pany's scientific decision. The paper is referring to an international generally acknowledged important literature from COSOreport, startfrom the connotation and evaluation of the effectiveness of internal control, bineeight elements of internal control and business processes, to build the basic framework for the effec