基于AHP的企业内部控制模糊综合评价  

Fuzzy Comprehensive Evaluation on Enterprise Internal Control Based on AHP

作　　者：韩传模[1] 汪士果[1] 

机构地区：[1]天津财经大学商学院,300222

出　　处：《会计研究》2009年第4期55-61,共7页Accounting Research

基　　金：国家自科基金项目"基于数据挖掘的上市公司会计舞弊识别问题研究"(项目批准号70872082)的阶段性成果之一

摘　　要：在利用三维结构解析企业内部控制系统基础上,建立基于风险导向、示意结构的递阶层次指标体系,引进AHP系统工程方法,通过两两比较建立判断矩阵,求解具体控制措施到风险因素、次级控制目标直至战略目标的排序向量,整合单项控制措施模糊评价结论,能够得出企业针对主要业务流程和关键控制措施、主要风险因素、整体或单项控制目标的内部控制有效性、健全性和遵循度评分,从而为企业和注册会计师执行内部控制基本规范开展内控有效性评价提供灵活适用的技术工具。This paper provides appropriate and flexible technical tools for businesses and certified public accountants evaluate the effectiveness of internal control while implementing the basic norms of enterprise internal control.Based on analysis of enterprise internal control system in the use of three-dimensional structure,this paper establishes risk-oriented and signal-structure hierarchy index model,in analytic hierarchy process,constructs the judgment matrix and determining the weight of each control measures to each specific risk factors,sub-control objectives until the strategic goal,integrates fuzzy evaluation findings of individual control measures,which can at last come to the respective score for the effectiveness,soundness and following degree of enterprise internal control over the main business processes,key control measures,main risk factors,and overall or individual control objectives.

关 键 词：内部控制 层次分析法 递阶层次模型 模糊综合评价 

分 类 号：F275[经济管理—企业管理] F224[经济管理—国民经济]