Research On The Evaluation Of Internal Control Of The D Enterprises Based On The Analytic Hierarchy Process

The vigorous development of the market capitalization has brought the world economy new atmosphere. Some of the problems of subsequent have been revealed. From Enron and World Com to Southern health care fraud, this a series of constant reminder of the internal control information disclosure more widely accepted. Abroad as early as in 2002 awarded the "SOX act”, In the act of 404 and its related ordinance requires listed companies to the United States, The act requires the enterprise not only to the financial statements of a year is described in detail the various financial indicators, Also to make a statement to the enterprise internal control situation of real-time, Also to make a statement to the enterprise internal control situation of real-time. Since 404 terms promulgated, America took the lead from the view of law enforcement management specification on corporate executives and the responsibility of certified public accountants to financial reporting, caused the world within the scope of accounting field, the attention of the corporate governance.With 2008 and 2010 in China, the five departments jointly issued by the ministry of finance, such as the enterprise internal control basic norms and the enterprise internal control supporting guidance, to create the internal control evaluation in our country and also made a very good guide line with the world.In this thesis, mainly for the following parts:The first part: introduction. This chapter firstly in this thesis, the thesis research background, and based on the background of the research significance, Study the research achievements of internal control evaluation at home and abroad, And introduces related research ideas and content.The second part: the internal control evaluation and analytic hierarchy process. The current thesis expounds the present situation of the internal control of evaluation, and indicates the problems existing in the current evaluation methods, and lead to use analytic hierarchy process and fuzzy comprehensive evaluation of these two to evaluate internal control.The third part: D pharmaceutical enterprise internal control evaluation analysis of the situation. Analyzing the current situation of D pharmaceutical enterprise internal control. D overview of pharmaceutical companies, Points out the shortage of the internal control evaluation.The fourth part: the application of analytic hierarchy process to evaluate D pharmaceutical company internal control D pharmaceutical enterprise based on the analytic hierarchy process and fuzzy comprehensive evaluation method to evaluate D enterprise internal control, It is concluded that quantitative evaluation, The evaluation analysis.The fifth part: conclusion and revelation. By means of D company internal control evaluation is obtained which enlightenment, Point out what is insufficient, and it is concluded that in view of the internal control evaluation.