Research On Evaluation System Of Nonferrous Metallurgy Enterprise Risk Based On Internal Control

With the development of market economy mature and opening degree increasing,the risk has become the focus of enterprises and management, and the first work to theenterprise risk is enterprise risk assessment; at the same time, the implementation of riskassessment is the entire enterprise internal control basic and key. Non-ferrous metallurg-ical industry as an important pillar industry in China, plays an important role inpromoting the development of national economy. However, facing the changingexternal environment, non-ferrous metallurgical industry is also faced with the marketexcess capacity, serious environmental pollution, high production costs and the weakability to resist risks and other aspects of the problem. For the construction andimplementation of internal control system in nonferrous metallurgy enterprises, improvethe non-ferrous metallurgical industry enterprise risk coping and management skillsfrom the internal control, the first of the non-ferrous metallurgical industry enterprisesrisk assessment.Based on the definition of internal control, the basic elements, development courseand other related theory basis, the paper has a basic grasp of one factors of the internalcontrol system--risk assessment research. After the introduction of the enterprise riskand risk assessment method, nonferrous metallurgy enterprise risk assessment systembased on internal control is built according to non-ferrous metallurgy enterprises’various internal and external risk. After that using the analytic hierarchy process (AHP)to determine the weight of non-ferrous metallurgy enterprises inside and outside riskfactors, then using the fuzzy comprehensive evaluation method to calculate thecomprehensive risk score of enterprises, so as to judge the degree of risk of company.This paper selects the non-ferrous metallurgical industry company Z as a example firmto text the risk assessment system, identifies the risks management and proposes of thesolution countermeasure, which verifies the scientific validity of the system.