Research On Evaluation Of Internal Control Effectiveness Of Xuyang Coal Chemical Group

With the development of economy,internal control has increasingly become the focus of the company.If an enterprise wants healthy and stable sustainable development,it must establish an efficient and complete internal control system.The efficient operation of an integrated internal control system cannot be separated from the evaluation of the effectiveness of internal control.Evaluating the effectiveness of the company's internal control system is conducive to the management and management of the company to improve the accuracy of the decision;at the same time,it can also promptly warn the management problems that have arisen within the company,formulate measures,and reduce management risks.Domestic and international laws and regulations have been promulgated to supervise corporate behavior to help companies avoid risks.Domestic scholars are paying more and more attention to the evaluation of internal control effectiveness,but there are few studies on chemical companies.The special production and operation characteristics of chemical companies may cause a series of hidden dangers.Therefore,the effectiveness of internal control is very important for chemical companies.This paper uses the combination of fuzzy comprehensive evaluation method and analytic hierarchy process to select Xuyang Coal Chemical Industry Group as a typical case of the enterprise,and comprehensively demonstrates its internal control background based on the accumulated first data.According to its industry characteristics and specific problems,Using the theory of internal control,combined with the general ideas and research results of internal control analysis,the internal control effectiveness of Xuyang Coal Chemical Group was evaluated from the perspective of five elements of internal control,and obtained the effectiveness of internal control of Xuyang Coal Chemical Industry Group.Problems exist that suggest ways to solve the problem.Firstly,this paper uses the literature research method to understand and summarize the domestic and foreign research trends and provide reference for the research methods of this article.Secondly,the descriptive research method is used to summarize the concept,content and theory of effectiveness evaluation of internal control.Part of the work is done;again,field investigations are used to collect relevant information and analyze the internal control of Xuyang Coal Chemical Group,from the five aspects of internal control environment status,risk assessment,activity status,information and communication status,and internal supervision status.Comprehensive analysis of Xuyang Coal Chemical Group's internal control status and existing problems;Finally,the empirical analysis uses the analytic hierarchy process to determine the index weights,and uses a fuzzy comprehensive evaluation method to evaluate the status of internal control effectiveness of Xuyang Coal Chemical Group.Conclusion: According to the evaluation of the effectiveness of internal control of Xuyang Coal Chemical Industry Group,the internal control system is in the “good” level.It should start from the five elements in the internal control system and propose optimization and improvement schemes for the weak links.