模糊综合评价方法在内部控制评价应用中的改进研究

发布时间：2018-05-20 18:01

本文选题：内部控制 + 模糊综合评价　；参考：《沈阳工业大学》2006年硕士论文

【摘要】：随着我国经济的发展以及所有权与经营权的进一步分离,审计方式发生了变化,对企业内部控制的评价已经成为审计过程中至关重要的一部分,审计人员据此来确定实质性测试的重点和数量。从传统的内部控制评价方法到内部控制模糊综合评价方法的产生,内部控制评价方法被不断的完善和发展。本文通过分析现有内部控制模糊综合评价方法的不足,对其中权重的确定方法以及最后的合成运算进行了适当的改进,使得原有内部控制模糊综合评价方法在内部控制评价量化的基础上,更加准确且具有可操作性。论文内容分为六个主要部分,第一部分介绍了模糊数学综合评价方法在内部控制评价中的应用情况及研究情况现状。第二部分主要论述了内部控制评价方法的优缺点,其中包括传统评价方法及其优缺点和现行内部控制模糊综合评价方法的优缺点。第三部分主要介绍了权重的确定,通过对现有指标权重确定方法的介绍和分析,针对层次分析法的不足,提出了改进的三标度层次分析法,使得比较矩阵转换成的判断矩阵自然满足一致性的要求,从而避免了由于利用Saaty提出的九标度法建立的判断矩阵产生的不一致性造成的繁琐的调整计算过程。第四部分针对目前模糊综合评价合成运算中经常采用的“取小取大”算子的不合理性,在算术平均算子的基础上提出了相应的改进措施,分为两个改进思路:统一采用其他幂次的平均合成算子和不同评语等级采用不同幂次的幂平均合成方法。决策者可以根据评价的要求选择相应的合成算法。第五部分,以一家企业内部控制为资料,对其进行模糊综合评价在内部控制评价应用中的改进对比分析。其中,综合评价指标权重的确定分别采用了绝对比较法和改进之后的层次分析法;在模糊综合评价最后的合成运算上则分别采用了“取小取大”算子、“普通算术平均算子”和改进之后的合成运算方法,并对计算的结果进行了分析。最后,本文对改进之后模糊综合评价方法的特点及尚存在的不足进行了总结。
[Abstract]:With the development of our economy and the further separation of ownership and management right, the audit mode has changed, and the evaluation of the internal control of enterprises has become a vital part of the audit process. The auditor then determines the focus and quantity of the substantive tests. From the traditional evaluation method of internal control to the emergence of fuzzy comprehensive evaluation method of internal control, the evaluation method of internal control has been continuously improved and developed. By analyzing the shortcomings of the existing fuzzy comprehensive evaluation methods of internal control, this paper makes a proper improvement on the determination of weights and the final synthesis operation. The fuzzy comprehensive evaluation method of internal control is more accurate and operable on the basis of quantitative evaluation of internal control. The content of this paper is divided into six main parts. The first part introduces the application of fuzzy mathematics comprehensive evaluation method in internal control evaluation and the present research situation. The second part mainly discusses the advantages and disadvantages of internal control evaluation methods, including the traditional evaluation methods and their advantages and disadvantages, and the advantages and disadvantages of the current fuzzy comprehensive evaluation methods of internal control. The third part mainly introduces the determination of weights, through the introduction and analysis of the existing index weight determination methods, aiming at the shortcomings of AHP, an improved three-scale analytic hierarchy process (AHP) is put forward. The judgment matrix transformed by comparison matrix naturally meets the requirement of consistency, thus avoiding the tedious adjustment and calculation process caused by the inconsistency of judgement matrix established by using Saaty's nine-scale method. In the fourth part, aiming at the irrationality of the "take small and bigger" operator, which is often used in the fuzzy comprehensive evaluation synthesis operation, the corresponding improvement measures are put forward on the basis of arithmetic average operator. It can be divided into two improved ideas: unifying the average composition operator of other powers and adopting the power average composition method with different power levels. The decision maker can select the corresponding synthesis algorithm according to the evaluation requirements. In the fifth part, taking the internal control of an enterprise as the data, the improvement of fuzzy comprehensive evaluation in the application of internal control evaluation is compared and analyzed. Among them, the weight of comprehensive evaluation index is determined by absolute comparison method and improved analytic hierarchy process, and the "small and large" operator is used in the final synthesis operation of fuzzy comprehensive evaluation. "ordinary arithmetic average operator" and the improved method of composition operation are analyzed, and the results of the calculation are analyzed. Finally, this paper summarizes the features and shortcomings of the improved fuzzy comprehensive evaluation method.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45

【引证文献】