基于AHP-FCE的社会福利事业单位内部控制机制研究

发布时间：2018-04-11 18:05

本文选题：社会福利事业单位 + 内部控制　；参考：《西南交通大学》2017年硕士论文

【摘要】：社会福利事业单位是政府在维护社会公众利益方面的化身,内部控制实施的有效性关乎人民利益以及社会经济效益的长效发展。随着2014财政部颁布了《行政事业单位内部控制规范》(以下简称为《规范》),各级事业单位开始加强实施单位内部控制建设工作,然而《规范》只是提供了原则性的指导,并没有对内控实施效果评价做出任何实质性的规定。对此本文分析了事业单位内部控制的含义和内容,结合层次分析法(AHP)和模糊综合评价(FCE),提出了一种量化评价事业单位内部控制质量的方法。首先,本文对社会福利事业单位内部控制的含义进行阐述,分析了事业单位内部控制的主要影响因素,构建了一个能够客观准确的对社会福利事业单位内部控制工作实施效果的评价体系。其次,本文利用层次分析法AHP得出了各元素指标的权重,运用模糊综合评价FCE模型,形成模糊评价矩阵,并综合评价集矩阵得到了事业单位内部控制的量化评价数学模型。最后,应用本文所提出的方法对成都市某社会福利院和成都市某儿童福利院进行内部控制评价,结果表明该方法可以量化评价事业单位内部控制质量,同时该方法有助于发现事业单位内部控制的不足,为各个事业单位的内部控制工作开展提供参考。
[Abstract]:The government is the embodiment of social welfare institutions in the maintenance of public interests, the implementation of the effectiveness of the internal control related to the interests of the people and the long-term development of the social and economic benefits. With 2014 of the Ministry of Finance issued the < internal specification of control of administrative institutions (hereinafter referred to as the "Regulations"), and institutions at all levels began to strengthen the implementation of internal construction job control unit, but only provides a specification of "guiding principles, and not the implementation effect evaluation of internal control to make any substantive provisions. This paper analyzes institutions internal control meaning and content, combined with AHP and fuzzy comprehensive evaluation (AHP) (FCE), proposes a method of quantization evaluation of the quality of internal control institutions. Firstly, this paper expounds the meaning of internal control of the social welfare institutions, analyzes the institution of internal control is mainly affected by Su, build a objective and accurate evaluation system to control the effect of the implementation of internal social welfare institutions. Secondly, the analytic hierarchy process AHP and get the weight of each element index by using the fuzzy comprehensive evaluation model of FCE, the formation of fuzzy evaluation matrix, and comprehensive evaluation matrix by institutions of internal control quantitative evaluation of the mathematical model. Finally, the proposed algorithm was applied to the internal control evaluation of a children's Welfare Institute in Chengdu City Social Welfare Institute and Chengdu city. The results show that this method can control the internal quality of quantitative evaluation of institutions at the same time, the method is helpful to find the shortage of the institution of internal control, internal control work each business unit to provide the reference.

【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F810.6

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