Study On Evalueation Of Internal Control Of The BH Company Based On Fuzzy Comprehensive Evaluation

In recent years, as the development of the economics of China, there has been many major cases exposure in domestic and foreign enterprises which also sounded a warning to the enterprises of China. Therefore the business mangers of our country realized that it is important and urgent to prove the situation of internal control. However, compared with the Western developed countries that there is a large gap between our country and foreign countries in internal control both in theory and practice. It is a necessary condition for a firm to keep a sustainable development that the firms can implement their internal controls effectively.Taking this development process and internal control studies scholars at home and abroad as a starting point, learning from the study of internal control at home and abroad based on the result, combined with the characteristics of China’s enterprises, the use of fuzzy comprehensive evaluation of our internal controls of the case studies, attempts are made on most domestic enterprises common method of internal control evaluation in this paper. This paper first reviews the literature for the study of internal control problems; disadvantages of exiting researches have been presented. Then, this study identified internal control theory. Again, it builds the system of internal control evaluation, and selects the fuzzy comprehensive evaluation method for the corresponding evaluation of internal control, the selected key indicators for the control environment, risk management, information and communication, supervision and control, management, process control and management improvement sums up to six. Finally, by building the fuzzy comprehensive evaluation model for BH Company’s internal control status of the case studies, and evaluation of the results of correlation analysis, we put forward a sound way for internal control improvements...