Research On Internal Control Evaluation Of XD Electronics Based On Fuzzy Comprehensive Evaluation Method

A sound management system is the basis for the steady operation and development of modern enterprises.The implementation of internal control evaluation is an important means to ensure the reasonable and effective internal control.The rationality and effectiveness of enterprise internal control are related to the realization of value maximization in the process of modern enterprise development,promoting the steady improvement of enterprise operation profit level,and promoting the competitiveness and share of enterprises in the market.Although internal control has been widely promoted in domestic listed companies,there are still a large number of well-known companies that have experienced financial fraud,such as Toshiba's financial fraud,Huishan dairy's delisting for the exaggeration of asset value etc,which are closely related to the huge defects of internal controlXD electronics,as the research object,is a small and medium-sized electronic manufacturing enterprise with overseas investment.This thesis uses literature research,investigation and interview,and fuzzy comprehensive evaluation model.Based on the five elements of internal control,this thesis makes a comprehensive evaluation and research on the rationality and effectiveness of the internal control of the target company.First of all,through a large number of literature collection and collation,this thesis expounds the development status of internal control evaluation,and analyzes the significance of the selected research content Secondly,it elaborates the content and main body of the internal control and internal control evaluation.On this basis,it explains and compares different evaluation methods,and puts forward the feasibility and necessity of the fuzzy comprehensive evaluation method compared with other research methods applied to the case.This thesis introduces XD electronics' operation and basic situation of internal control,and uses analytic hierarchy process and questionnaire method to complete the establishment the internal control index system and the determination of its weight,and then combines the fuzzy comprehensive evaluation method to complete the establishment of the corresponding evaluation model,calculation and analysis of the evaluation results.In addition,based on the analysis of the existing evaluation results,combined with the company's development situation,this thesis explores specific plans to optimize internal control of this target company,including adjusting the organizational structure,building a scientific risk management system,improving the standardized process of control activities,strengthening internal and external information communication,and improving the internal supervision.At last,it summarizes the thesis,expounds the conclusion and the place to be improved,and puts forward the expectation for the further research direction.The research on XD electronic company's internal control and its evaluation is not only helpful to improve the target company's internal control defects,but also to enrich the application of fuzzy comprehensive evaluation method in the internal control of small and medium-sized electronic manufacturing companies,and effectively play the practical significance of fuzzy comprehensive evaluation method.The internal control evaluation index system constructed in this thesis has certain universality and applicability,which can play a reference role for other similar enterprises.