Research On Risk Evaluation Of Internal Control Of XY Chemical Enterprise

As the economy developing,companies pay more and more attention to Internal Control.Governments of both inside and outside countries have carried out some familiar legal clauses to supervise companies' behavior and help them avoid risks.Much more professors both inside or outside our country have studied this theme,but few of them assessed Internal Control Risk of chemical companies.The special production and management features of this kind of companies lead to risk of production safety.So it's essential for chemical enterprises to prevent and avoid risks.This paper studies the internal control risk assessment of XY chemical enterprise in order to establish the internal control risk evaluation system which has reference significance for other chemical companies and quantify the uncertainty,finally help other chemical enterprises enhance risk awareness,timely detection and control of risk.Therefore,this passage assessed the Internal Control Risk of XY chemial enterprise by using AHP(Analytic hierarchy process)to determine the weight of esearch indicators and FCE(Fuzzy Comprehensive Evaluation)to make assessment.Firstly,we used Literature research to summrise the thrends of Internal Control Risk Assessment in China and other foreign countries in order to refer to research methods they used.Secondly,we used Descriptive Research method to summrise similiar theories which is the theory basic of this passage.Thirdly,we used Field Survey method to raise up Internal Control information of XY chemical enterprise and analyse the deficiencies in internal control.Finally,we used AHP to implement Empirical Analysis to determine index weight and FCE to assess Internal Control Risk of XY chemical enterprise,and Experience France to put forward suggestions.After the studtying,we drew following conclusions: there is a higher degree of risk in XY chemical enterprise.It's necessary to prevent risks in following aspects: control environment,risk assessment,control activies,information and communication and supervision.