内部控制系统的模糊评价法初探  

Junior Research on Dim Estimate of Internal Control System

作　　者：唐婧清[1] 刘树海[1] 

机构地区：[1]天津商学院管理学院,天津300134

出　　处：《天津商学院学报》2006年第5期36-38,共3页Journal of Tianjin University of Commerce

摘　　要：内部控制系统的评价在现代审计中占有基础性地位,但是,以往对于内部控制系统的评价没有科学的依据,很大程度上依赖于审计人员的经验。为了能够科学地评价内部控制系统,引入定量的评价方法非常必要,而模糊评价法恰恰可以完成从定性评价向定量评价的转换。本文通过一个具体实例介绍了模糊评价法在内部控制评价中的应用,并提出了应用模糊评价法的一些建议。Estimate of internal control plays a key role in modern audit. However, unscientifically, auditors mainly estimate internal control by their experiences. Therefore, measurable method must be applied if we want to estimate internal control system scientifically. Fortunately, Dim Estimate can do this. This article shows how to give a dim estimate to internal control system through the use of an example, and brings forward some applied advices about dim estimate.

关 键 词：内部控制 模糊评价法 聚类分析 判别分析 

分 类 号：F239.1[经济管理—会计学]