摘要
企业内部控制环境是否有效,决定了其内部控制活动的效率和效果。本文从利益相关者理论出发,提出了企业内部控制环境包括内部的主体环境和外部约束环境,并构建了企业内部控制环境综合评价体系,即包括企业自我评价和外部约束环境评价两个层面。并应用模糊综合评价数学模型,对内部控制环境进行了综合评价。
Whether an enterprise＇s internal control environment is effective or not can decide its internal control efficiency and effect.This paper suggests that the internal control environment includes the subject environment inside the enterprise and the restrained environment outside it,and it also sets up an index system of internal control environment,including two tiers of enterprise self-assessment and evaluation of outside environment.At last,the paper uses mathematic model of fuzzy comprehensive evaluation to evaluate the internal control environment.
出处
《西北农林科技大学学报（社会科学版）》
CSSCI
2010年第2期82-87,共6页
Journal of Northwest A&F University(Social Science Edition)
基金
陕西师范大学国际商学院211重点课题"财务预警研究"阶段性成果
关键词
内部控制环境
利益相关者
评价指标体系
模糊综合评价
environment of the internal control
stakeholder
assessment index system
fuzzy comprehensive evaluation
