| 煤炭企业内部控制多级模糊综合评价研究 |
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| 引用本文： | 岑英杰,张敏敏. 煤炭企业内部控制多级模糊综合评价研究[J]. 煤矿机械, 2008, 29(8) |
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| 作者姓名： | 岑英杰 张敏敏 |
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| 作者单位： | 1. 中煤张家口煤矿机械有限责任公司,河北,张家口,075000
2. 中国矿业大学(北京)管理学院,北京,100083 |
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| 摘 要： | 从COSO委员会确定的内部控制5项构成要素出发,构建了煤炭企业内部控制总体执行情况评价指标体系,基于模糊数学和层次分析法的基本原理,采用层次分析法确定指标权重,用模糊聚类分析对评价结果进行归类和综合评价,建立了模糊综合评价模型,并对某煤炭企业内部控制总体执行情况进行了实证分析,结果表明,煤炭企业内部控制总体执行情况不太令人满意,需要进一步采取措施,强化内部控制执行。
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| 关 键 词： | 煤炭企业 内部控制 模糊综合评价 |
Research on Multi Level Fuzzy Integrated Evaluation of Internal Control of Coal Enterprise |
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| CEN Ying-jie,ZHANG Min-min. Research on Multi Level Fuzzy Integrated Evaluation of Internal Control of Coal Enterprise[J]. Coal Mine Machinery, 2008, 29(8) |
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| Authors: | CEN Ying-jie ZHANG Min-min |
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| Abstract: | Indicator system of evaluation of internal control of coal enterprise is established based on five components of internal control defined by COSO committee.Indicator weights are specified through analytic hierarchy process method and evaluation results are comprehensively evaluated and classified though fuzzy cluster analysis method.Fuzzy integrated evaluation model is established and used for demonstration analysis of the general execution conditions of the internal control of a certain coal enterprise.The results show that the general execution conditions are not satisfactory and measures shall be taken to reinforce the execution of internal control. |
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| Keywords: | coal enterprise internal control fuzzy integrated evaluation |
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