Study On The Evaluation Of Internal Control And The Fuzzy Comprehensive Evaluation Method Based On The BST Company

At home and abroad for many years there have been many because of financial fraud cases, regardless of the macro economy or the enterprise itself have caused very serious consequences. Analysis of the causes of the fraud case, it is not difficult to see that the internal control function is one of the important reasons, and the evaluation of internal control is the foundation to ensure the effective functioning of internal control. China is a big country of energy, in the process of China’s economic development, energy production, transfer and use the economic base for our country, so the energy of high-tech enterprises which play a crucial role in. In China, about the industry’s internal control evaluation is very few, so pay close attention to at present, it is necessary to study internal control evaluation standard of this kind of enterprises.This paper mainly discusses the fuzzy comprehensive evaluation method to evaluate the application of control problem in the case of internal. Chapter one, introduction. This chapter mainly analyzes the background, the significance of internal control evaluation, research content and method, explains the necessity of the research contents of this paper. And carries on the summary to the internal control of domestic and foreign literature; the second chapter, analysis the theoretical basis of internal control evaluation, based on internal control and evaluation of the relevant concepts and background knowledge introduction, and discusses the function of internal control and the enterprise’s significance; and introduced the evaluation of internal control system and some commonly used the internal control evaluation method; finally, discusses the theoretical basis of internal control evaluation; the third chapter, the analysis of internal control and evaluation methods of the case enterprise, background information of BST company and the company’s first gives a general introduction to. Then according to the five elements of internal control, in accordance with the internal environment, risk assessment, control activities, information and communication, internal control and other aspects of the internal control of BST company is analyzed. And make the analysis of the internal control evaluation method with BST existing and existing problems; the fourth chapter, to construct the evaluation method of enterprise internal control case. First, by building the evaluation index system of internal control of BST company and the fuzzy analytic hierarchy process are introduced, followed by the use of AHP to determine the index weight and the method of fuzzy mathematics to calculate the evaluation result, finally according to the calculation results of BST company’s internal control improvement and optimization measures; the fifth chapter, the summary and outlook of the research.In this paper, through the method of combining normative research and case study are analyzed using the fuzzy comprehensive evaluation method in the evaluation of the feasibility and application of internal control application methods and results.