基于模糊综合评价的生物资产审计风险研究——以A药企为例  

Research on Biological Asset Audit Risk Based on Fuzzy Comprehensive Evaluation——Taking Pharmaceutical Company A as an Example

作　　者：刘一鸣 雷良海[1] Yiming Liu;Lianghai Lei(Business School,University of Shanghai for Science and Technology,Shanghai)

机构地区：[1]上海理工大学管理学院,上海

出　　处：《运筹与模糊学》2024年第6期764-771,共8页Operations Research and Fuzziology

摘　　要：生物资产因其不确定性和自然生物属性,在审计过程中存在较高的风险控制难度。本文基于模糊综合评价法,以A药企为案例,构建了生物资产审计风险控制框架。通过建立市场波动、自然环境、管理控制等三级风险评价指标体系,并结合熵权法对风险等级进行量化分析,完成了A药企的综合风险评估。研究表明,模糊综合评价法能够有效识别和量化生物资产的审计风险,为企业的风险控制提供科学依据,并对高风险行业的审计实践具有参考意义。Due to their uncertainty and natural biological properties,biological assets have high risk control difficulties in the audit process.Based on the fuzzy comprehensive evaluation method,this paper takes Pharmaceutical Company A as an example to construct a biological asset audit risk control framework.By establishing a three-level risk evaluation indicator system including market fluctu-ations,natural environment,and management control,and combining the entropy weight method to quantitatively analyze the risk level,the comprehensive risk assessment of Pharmaceutical Com-pany A was completed.The study shows that the fuzzy comprehensive evaluation method can effec-tively identify and quantify the audit risk of biological assets,provide a scientific basis for the risk control of enterprises,and has reference significance for the audit practice of high-risk industries.

关 键 词：生物资产 审计风险 模糊综合评价法 风险控制 

分 类 号：F23[经济管理—会计学]