Research On Financial Assessment System Of The Enterprise Internal Control

Establishing effective internal control in enterprisr is the prerequisite to get long and steady development, therefore, enterprise and academy pay extensive attention the the internal control problem. Finding out the deficiency and problem of internal control in assessment is one of the important methods to develop and perfect internal control; Applying information technique and computer technique to internal control assessment is the main trend of the development of internal control assessment.On the research basis of actuality and trend of internal control development, the chapter establishes a model to assess and perfect internal control. At the same time, considering the internal control design and internal control realization are closely related, On the basis of American COSO, refering to American MBNQA which is a standard of quality assessment,Canadian COCO and the author's toughts after reading a lot of domestic and overseas literature, this chapter connects qualitative indexes with quantitative indexes, establishes a set of assessment indexes including 6 first level indexes of internal control design and a set of assessment indexes including 4 circulation in enterprise operation of internal control realization separately, and establishes second level indexes of each first level indexes in detail. Hoping it is useful to the assessment and development of internal control.In the system development part, considering the qualitative indexes in internal control assessment can not getting from enterprise, so this chapter only develops a internal control financial assessment system in allusion to quantitative indexes(that is financial indexes). On the basis of reading domestic and overseas literature about to financial indexes system, this chapter establishes a 43 financial indexes system though connecting Japan 5 forces analysis (including profit analysis, growth analysis, production analysis, activity analysis and safety analysis) and cash flow analysis. At length, choose 28 financial indexes apply to internal control financial assessment system though positive research which is using the 43 indexes system to calculate relative financial ratios of more than 50 companies coming into the market and testing them with symbolical testing and F testing.Resently, artificial intelligence is the hot research area, and people pay much attention to case-based reasoning. Because case-based reasoning has some advanteges, such as simplifying knowledge acquiring, easy to knowledge accumulation, this chapter developes the system according to the thoughts of case-based reasoning. Firstly, this chapter describes the common knowledge of case-based reasoning, then elaborates the design and realization process of internal control financial assessment system based on case-based reasoning. The detailed functions of the system is as follows: After inputting relative financial data of problem company, the system will not only show information of the 3 most similar case storing in database, which is including basic information of case,the internal control assessment information of case and management suggestion of case, but also give the initial assessmant information of internal control of the problem company according to rules forming though positive research laws and characteristics to provide help for company management decision.