本文選題：內(nèi)部控制 + 模糊綜合評價(jià)��； 參考：《沈陽工業(yè)大學(xué)》2006年碩士論文

【摘要】：隨著我國經(jīng)濟(jì)的發(fā)展以及所有權(quán)與經(jīng)營權(quán)的進(jìn)一步分離,審計(jì)方式發(fā)生了變化,對企業(yè)內(nèi)部控制的評價(jià)已經(jīng)成為審計(jì)過程中至關(guān)重要的一部分,審計(jì)人員據(jù)此來確定實(shí)質(zhì)性測試的重點(diǎn)和數(shù)量。從傳統(tǒng)的內(nèi)部控制評價(jià)方法到內(nèi)部控制模糊綜合評價(jià)方法的產(chǎn)生,內(nèi)部控制評價(jià)方法被不斷的完善和發(fā)展。本文通過分析現(xiàn)有內(nèi)部控制模糊綜合評價(jià)方法的不足,對其中權(quán)重的確定方法以及最后的合成運(yùn)算進(jìn)行了適當(dāng)?shù)母倪M(jìn),使得原有內(nèi)部控制模糊綜合評價(jià)方法在內(nèi)部控制評價(jià)量化的基礎(chǔ)上,更加準(zhǔn)確且具有可操作性。 論文內(nèi)容分為六個(gè)主要部分,第一部分介紹了模糊數(shù)學(xué)綜合評價(jià)方法在內(nèi)部控制評價(jià)中的應(yīng)用情況及研究情況現(xiàn)狀。第二部分主要論述了內(nèi)部控制評價(jià)方法的優(yōu)缺點(diǎn),其中包括傳統(tǒng)評價(jià)方法及其優(yōu)缺點(diǎn)和現(xiàn)行內(nèi)部控制模糊綜合評價(jià)方法的優(yōu)缺點(diǎn)。第三部分主要介紹了權(quán)重的確定,通過對現(xiàn)有指標(biāo)權(quán)重確定方法的介紹和分析,針對層次分析法的不足,提出了改進(jìn)的三標(biāo)度層次分析法,使得比較矩陣轉(zhuǎn)換成的判斷矩陣自然滿足一致性的要求,從而避免了由于利用Saaty提出的九標(biāo)度法建立的判斷矩陣產(chǎn)生的不一致性造成的繁瑣的調(diào)整計(jì)算過程。第四部分針對目前模糊綜合評價(jià)合成運(yùn)算中經(jīng)常采用的“取小取大”算子的不合理性,在算術(shù)平均算子的基礎(chǔ)上提出了相應(yīng)的改進(jìn)措施,分為兩個(gè)改進(jìn)思路:統(tǒng)一采用其他冪次的平均合成算子和不同評語等級采用不同冪次的冪平均合成方法。決策者可以根據(jù)評價(jià)的要求選擇相應(yīng)的合成算法。第五部分,以一家企業(yè)內(nèi)部控制為資料,對其進(jìn)行模糊綜合評價(jià)在內(nèi)部控制評價(jià)應(yīng)用中的改進(jìn)對比分析。其中,綜合評價(jià)指標(biāo)權(quán)重的確定分別采用了絕對比較法和改進(jìn)之后的層次分析法;在模糊綜合評價(jià)最后的合成運(yùn)算上則分別采用了“取小取大”算子、“普通算術(shù)平均算子”和改進(jìn)之后的合成運(yùn)算方法,并對計(jì)算的結(jié)果進(jìn)行了分析。最后,本文對改進(jìn)之后模糊綜合評價(jià)方法的特點(diǎn)及尚存在的不足進(jìn)行了總結(jié)。
[Abstract]:With the development of our economy and the further separation of ownership and management right, the audit mode has changed, and the evaluation of the internal control of enterprises has become a vital part of the audit process. The auditor then determines the focus and quantity of the substantive tests. From the traditional evaluation method of internal control to the emergence of fuzzy comprehensive evaluation method of internal control, the evaluation method of internal control has been continuously improved and developed. By analyzing the shortcomings of the existing fuzzy comprehensive evaluation methods of internal control, this paper makes a proper improvement on the determination of weights and the final synthesis operation. The fuzzy comprehensive evaluation method of internal control is more accurate and operable on the basis of quantitative evaluation of internal control. The content of this paper is divided into six main parts. The first part introduces the application of fuzzy mathematics comprehensive evaluation method in internal control evaluation and the present research situation. The second part mainly discusses the advantages and disadvantages of internal control evaluation methods, including the traditional evaluation methods and their advantages and disadvantages, and the advantages and disadvantages of the current fuzzy comprehensive evaluation methods of internal control. The third part mainly introduces the determination of weights, through the introduction and analysis of the existing index weight determination methods, aiming at the shortcomings of AHP, an improved three-scale analytic hierarchy process (AHP) is put forward. The judgment matrix transformed by comparison matrix naturally meets the requirement of consistency, thus avoiding the tedious adjustment and calculation process caused by the inconsistency of judgement matrix established by using Saaty's nine-scale method. In the fourth part, aiming at the irrationality of the "take small and bigger" operator, which is often used in the fuzzy comprehensive evaluation synthesis operation, the corresponding improvement measures are put forward on the basis of arithmetic average operator. It can be divided into two improved ideas: unifying the average composition operator of other powers and adopting the power average composition method with different power levels. The decision maker can select the corresponding synthesis algorithm according to the evaluation requirements. In the fifth part, taking the internal control of an enterprise as the data, the improvement of fuzzy comprehensive evaluation in the application of internal control evaluation is compared and analyzed. Among them, the weight of comprehensive evaluation index is determined by absolute comparison method and improved analytic hierarchy process, and the "small and large" operator is used in the final synthesis operation of fuzzy comprehensive evaluation. "ordinary arithmetic average operator" and the improved method of composition operation are analyzed, and the results of the calculation are analyzed. Finally, this paper summarizes the features and shortcomings of the improved fuzzy comprehensive evaluation method.
【學(xué)位授予單位】：沈陽工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.45

【引證文獻(xiàn)】

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7 李騰;我國企業(yè)內(nèi)部控制評價(jià)研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2013年

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本文編號：1915673