浙江省家族企业内部控制模糊综合评价探索  

The Exploration of Internal Control Fuzzy Synthesis Appraisal in Zhejiang Province Family Firms

作　　者：辛金国[1] 赖丽娜[1] 郑明娜[1] 

机构地区：[1]杭州电子科技大学财经学院,浙江杭州310018

出　　处：《杭州电子科技大学学报（自然科学版）》2006年第6期79-83,共5页Journal of Hangzhou Dianzi University：Natural Sciences

基　　金：浙江省自然科学基金资助项目(Y604574)

摘　　要：该文通过实证调查研究,应用二级三层Fuzzy-AHP评价模型评价浙江省家族企业的内部控制状况。借用模糊数学基本原理,将定性问题定量化处理,以使得内部控制的评价更加科学、严格。研究结果显示,浙江省家族企业内部控制总体执行情况不太理想。This paper applies empirical and investigation study, and apply two level of three fuzzy- AHP appraisal model to appraise the internal control condition in Zhejiang Province family firms. Using the fuzzy mathematics basic principle to change the qualitative appraisal result into the quantitative one, in order to improve the science and strictness of the internal control appraisal. The research conclusion demonstrated that, the overall execution situation of internal control in Zhejiang Province family firms is not very ideal.

关 键 词：内部控制 模糊评价 层次分析 

分 类 号：F239.1[经济管理—会计学]