环境目标下高等院校内部控制评价体系构建——基于AHP模糊分析方法  

The Construction of Internal Control Evaluation System in University based on Environmental Target——Using AHP-Fuzzy Analysis Method

作　　者：赵萌[1] 

机构地区：[1]唐山学院

出　　处：《财会通讯（上）》2017年第12期55-57,共3页Communication of Finance and Accounting

摘　　要：高等院校在地区环境保护中的作用十分重要,然而却尚未得到重视,我国大多数高校也没有建立相应的环境管理制度。为了更好的对高校的环境内部控制进行评价,本文利用AHP评价方法,结合COSO内部控制框架和ISO14001的评价标准,构建高校环境控制的内部控制评价体系。并以唐山市A高校为例,利用该内控评价体系对其环境内控进行评价。The role of colleges and universities in environmental protection is very important, but the role has not been taken seriously, and most universities in China have not established corresponding environmental management system. In order to evaluate the environmental internal control system of universities, the author used AHP-fuzzy analysis method, combining with COSO internal control framework and ISO14001 evaluation criteria, to construct Internal Control Evaluation System of university based on environmental target. Taking university A in Tangshan city as an example, the author evaluated its internal control system with the evaluation system.

关 键 词：高等院校 环境目标 内部控制 评价体系 

分 类 号：G647.5[文化科学—高等教育学]