神龙公司内部控制模糊评审研究

发布时间：2018-02-27 06:04

本文关键词： 内部控制制度模糊评审模糊评审模型　出处：《武汉理工大学》2007年硕士论文　论文类型：学位论文

【摘要】： 本文是通过对内部控制的评审方法的研究，应用模糊评审理论对内部控制评审的量化，使内部控制评审准确且具有可操作性。由于这种方法的准确与可操作性，会减少内部控制评审的误差，使评审结果量化、直观。因而该内部控制评审方法的研究对内部控制评审理论、方法会有重要意义。同时，该评审结果有利于企业管理当局对企业内部控制改进和完善。本文的内容分为四个部分，，第一部分，分析了内部控制现有的评审方法的特点和缺陷，内部控制评审包括三方面的内容：内部控制健全性评审，内部控制符合性评审，内部控制综合性评审。每一个内容包括了解内部控制，记录内部控制与评审内部控制。目前常用的内部控制健全性评审方法有调查表法、流程图法、文字表述法。企业内部控制一般由多项评价项目或评价因素组成。现有的评价方法，采用“是”与“否”，或者“好”或“差”来评价，这类评价方法导致评价结果不够准确。而且对每一个评价项目的评价都是独立的，也不能综合的反映评审项目的客观实际。第二部分，提出内部控制模糊评审理论。内部控制模糊评审用模糊数学方法对内部控制制度进行评审，包括内部控制评审指标体系，内部控制模糊评审方法。由于模糊数学方法使内部控制评审中质的问题量化、准确化，因而内部控制模糊评审理论使内部控制评审更准确。第三部分，对神龙公司内部控制进行模糊评审研究。在分析神龙公司现有评价方法的基础上，运用模糊评审方法对神龙公司内部控制进行评价。首先确定神龙公司内部控制因素集，本文以销售收款内部控制为例，将其内部控制因素分为2层。其次，分配各内部控制因素的权重，本文采用来自不同领域的专家对其打分来确定权重。然后确定各内部控制因素的评价值，应用一级模糊评审模型对销售收款内部控制所属的各个内部控制进行模糊评审，最后运用同样的评审模型完成销售收款内部控制的模糊评审。第四部分，对内部控制模糊评审理论进行了总结。应用内部控制模糊评审理论，对神龙公司内部控制进行模糊评审研究得出的结论是，内部控制的模糊评审关键在于评审指标体系建立的科学性，以及在确定内部控制权重与对其内部控制评审是的客观性。
[Abstract]:In this paper, the evaluation method of internal control is studied, and the evaluation of internal control is quantified by fuzzy evaluation theory, which makes the evaluation of internal control accurate and operable. Because of the accuracy and maneuverability of this method, It will reduce the error of internal control review, make the evaluation result quantification and intuitionistic. Therefore, the research of this internal control review method will be of great significance to the internal control review theory and method. At the same time, The evaluation results are helpful to the improvement and perfection of the internal control of the enterprise. The content of this paper is divided into four parts. The first part analyzes the characteristics and defects of the existing evaluation methods of internal control. The internal control review includes three aspects: internal control soundness evaluation, internal control compliance evaluation, internal control compliance evaluation, internal control compliance evaluation. Internal control comprehensive review. Each content includes understanding internal control, recording internal control and evaluation of internal control. At present, the commonly used internal control integrity evaluation methods are questionnaire method, flow chart method, The internal control of an enterprise is generally composed of several evaluation items or evaluation factors. The existing evaluation methods use "yes" and "no", or "good" or "bad" to evaluate. This kind of evaluation method leads to the inaccuracy of the evaluation results, and the evaluation of each evaluation project is independent and can not comprehensively reflect the objective reality of the evaluation project. In the second part, the theory of internal control fuzzy evaluation is put forward. Fuzzy mathematics method is used to evaluate the internal control system, including the internal control evaluation index system. The fuzzy evaluation method of internal control makes the internal control evaluation more accurate because the fuzzy mathematics method makes the quality of internal control review more accurate and accurate. The fuzzy evaluation theory of internal control makes the internal control evaluation more accurate. The third part, carries on the fuzzy appraisal research to the internal control of the DPCA Company, on the basis of analyzing the existing evaluation methods of the DPCA Company, This paper uses fuzzy evaluation method to evaluate the internal control of DPCA Company. Firstly, it determines the set of internal control factors of DPCA Company. Taking the internal control of sales receipts as an example, the internal control factors are divided into two layers. The weight of each internal control factor is assigned, and the experts from different fields are used in this paper to determine the weight. Then the evaluation value of each internal control factor is determined. The first class fuzzy evaluation model is used to evaluate the internal control of sales receipts, and the same model is used to complete the fuzzy evaluation of the internal control of sales receipts. In the 4th part, the fuzzy evaluation theory of internal control is summarized. Applying the theory of fuzzy evaluation of internal control, the conclusion of fuzzy evaluation of internal control of DPCA is that the key of fuzzy evaluation of internal control lies in the scientific nature of the establishment of evaluation index system. And objectivity in determining the weight of internal control and evaluating its internal control.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F276.6;F239.45

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