Research On Optimization Of Internal Control Evaluation System Based On Anti-entropy Increase

Although China's private economy has received the attention of the state in recent years,under the general environment,there are still many problems in the operation and development of private enterprises,including the internal control system of enterprises.Sound internal control can improve the operation level and efficiency of businesses.It is an important management measure for high-quality development of enterprises,and internal control evaluation is a key link for the internal control system to function.For the phenomenon of internal control failure due to human reasons,through the "people-oriented" idea,guide to optimize the internal control evaluation system.Introduce psychological capital evaluation indicators to strengthen the attribution accuracy and management guidance of the evaluation system.And then to achieve the purpose of improving the internal control system of the enterprise.Slow down the growth rate of the entropy of the enterprise.The article first generalizes domestic and foreign research on related fields of internal control and evaluation,and summarizes the research on the relationship between management entropy and internal control.Then,based on the internal control of the enterprise,the related concepts and theoretical basis of management entropy and psychological capital are explained.Subsequently,based on the five elements of the "Basic Standards for Enterprise Internal Control" and referring to relevant standards,the article determined a total of 5 first-level indicators,22 second-level indicators,and 64third-level indicators in accordance with the actual situation of the company.These indicators jointly established a systematic and comprehensive Enterprise internal control evaluation index system.In this article,the expert scoring method is used to score the importance of indicators at all levels,and then the analytic hierarchy process(AHP)isused to calculate the index weight of the importance evaluation matrix.Then,the fuzzy comprehensive evaluation method is used to construct the membership degree model,and the fuzzy calculation is used to obtain the final score.At the end of the article,the company M is taken as an example,the basic situation and the status of internal control evaluation of company M are stated,and then the internal control status of company M is analyzed with the constructed internal control evaluation index system.The comprehensive score of M company is calculated,and the internal control weak point of M company are found out based on the score.Aiming at the weak indicators,the optimization suggestions for the internal control evaluation of M Company are proposed,including improving the internal control system,strengthening the development and application of psychological capital,and intensifying the management of control activities.The article can serve as a reference for companies to carry out internal control evaluation work better and perfect the evaluation and assessment mechanism.At the same time,this research opens a research path for psychological capital to intervene in the internal control evaluation system.