Research On Establishing Enterprises' Internal Control Evaluation System

The establishment of internal control evaluation system for companies in China is an emerging subject. This thesis is dedicated to the study of establishment of internal control evaluation system for companies in China, in a hope to facilitate the continued development and perfecting of their internal control. The thesis is structured as follows:Chapter I introduction part, I mainly introduces the major topics on the basis of research and significance. Internal control and its evaluation are outlined. Firstly, the concept of internal control is briefly introduced; the stage of development is described. Then the domestic internal control regulations and evaluation is outlined. Chapter II, Foreign and Taiwan's internal control and its evaluation is mainly introduced. By analyzing the experience of advanced countries, we can gain some enlightenment of establishment of internal control evaluation system in China.Chapter III analyses the necessity and feasibility of establishing internal control evaluation system for companies in China. Referring to the related cases, the necessity of establishing such a kind of system is pointed out via analyses of existing problems in internal control evaluations. While the feasibility is declared through I analyses of current internal control and its evaluation respectively from the aspects of government regulations, theoretic research and practices in companies.Chapter IV explores the establishment of internal control evaluation system in companies in China in details. In accordance with the basic elements of internal control evaluation system, the evaluation purpose, evaluation entity, evaluation criteria, evaluation object, evaluation process and evaluation methods are elaborated on respectively for companies in China.Chapter V explores the establishment of the internal control evaluation model building on the FAHP. Firstly, the basic principles of on the construction of internal control evaluation index system is introduce Then by selection of indicators, a more scientific system of indicators is built. Finally, by using level of analysis and fuzzy comprehensive evaluation, a system of internal control evaluation model is established. Eventually come to the overall score of an enterprise internal control. Chapter VI I take A telecommunications branch for example, use the method described above, mainly to major business and build the internal control evaluation system, and the results were analyzed. Finally, Against the problems,I put forword further proposals to improve internal controls.