模糊矩阵在高等学校内部控制评价中的应用  

Fuzzy matrix application in internal control evaluation of higher education

作　　者：吴双双[1] 刘鸿儒 杨娜[3] 

机构地区：[1]大连交通大学财务处,辽宁大连116028 [2]辽宁警察学院高教研究所,辽宁大连116036 [3]大连市皮肤病医院财务处,辽宁大连116021

出　　处：《辽宁师范大学学报（自然科学版）》2015年第2期166-170,共5页Journal of Liaoning Normal University:Natural Science Edition

基　　金：辽宁省教育科学"十二五"规划课题(JG14DB082)

摘　　要：由于高等学校的诸多内部控制因素、评价因素均为模糊的或难以量化的,认为利用模糊矩阵理论对高等学校内部控制的相关因素进行科学合理的分析、评价,可以得出量化的科学结论,有利于高等学校内部控制制度的建设与发展.通过高等学校内部控制评价指标体系、模糊矩阵评价模型、因素权重集的确定,建立基于模糊矩阵理论的高等学校内部控制评价模型;通过层次结构、构造判断矩阵、权重集、评价集、模糊综合评价、处理评判指标的建立或确定,验证模糊矩阵在高等学校内部控制评价中的应用.T he various internal control factors and evaluation factors of higher education are fuzzy and difficult to quantify ,so it is considered that carrying out scientific and rational analysis and evaluation of the factors related to the internal control of the higher education with the fuzzy matrix theory can obtain a quantitative and scientific conclusion ,w hich is beneficial to the establishment and develop‐ment of the internal control system of the higher education .Through the determination of the inter‐nal control evaluation index system ,fuzzy matrix evaluation model and factor weight set ,this paper establishes a internal control evaluation model of the higher education on basis of the fuzzy matrix theory .Through the establishment or determination of the layered structure ,constructing judgment matrix ,weight set ,evaluation set ,fuzzy comprehensive evaluation ,evaluation index treatment ,it verifies the application of fuzzy matrix in the internal control evaluation of higher education .

关 键 词：模糊矩阵 高等学校 内部控制 评价 

分 类 号：O159[理学—数学]