基于价值链的内部会计控制模糊评审研究  

Study on internal accounting control evaluation based on value chain

作　　者：张劲松[1] 刘佳[1] 

机构地区：[1]哈尔滨商业大学会计学院,哈尔滨150028

出　　处：《哈尔滨商业大学学报（自然科学版）》2009年第4期484-488,共5页Journal of Harbin University of Commerce：Natural Sciences Edition

摘　　要：以基于价值链的内部会计控制模糊评审为研究对象,针对以往评审多是依赖评审人员主观判断的情况,运用模糊数学的综合评判模型的方法对基于价值链的内部会计控制进行评审.模糊评审方法改善原有评审方法中主观判断进行定性评审的状况,能对基于价值链的内部会计控制做出较为准确的定量化评审,并且将多个控制点进行综合评审,使得评审更为全面、系统、准确.Based on the value chain of internal accounting controls for the study of fuzzy evaluation, assessment for the past many reviewers who are dependent on subjective judgments of the situation, the use of fuzzy mathematics method of comprehensive evaluation model based on the value chain to carry out assessment of internal accounting controls. Fuzzy assessment method to improve the existing assessment methods for qualitative assessment of subjective judgments of the situation, can make more accurate quantitative evaluation to the value chain based on internal accounting controls and a number of control points will be a comprehensive assessment, making the assessment more comprehensive, systematic and accurate.

关 键 词：价值链 内部控制 内部会计控制 模糊评审 

分 类 号：F234.3[经济管理—会计学]