会计学院知识库

越来越多的企业希望在市场经济不断完善的大环境下，通过自身独特的优势逐渐在市场中稳住脚跟，但风险常以各种各样的方式在市场中阻碍企业的发展。事实上这些风险大多是可以通过良好的内部控制进行防范和避免的，因此建立一个良好的内部控制体系对企业持续发展尤为重要。然而尽管目前大多数公司建立了内部控制制度，但如何评价一个企业内部控制是否有效仍然是目前学者所关注的重点。在此基础上运用良好的企业内部控制评价方法可以帮助企业判断其内控体系当中的不足，发现潜在风险，确保企业保持长期稳定的发展。国内外对评价内部控制有效性的方法有很多，经过市场的不断检验，目前以内部控制五要素为导向的评价方法较为被学者认可。

本文在专家学者研究成果的基础上，以我国《企业内部控制基本规范》及配套指引为法律依据，结合养殖业S公司实际情况将内部控制五要素的17项原则与反映企业生产经营状况的财务指标，共同构建评价体系。本文首先通过运用层次分析法对选取的定性指标进行权重赋值，利用模糊综合评价法将定性指标定量化，根据以上数据得出定性指标估值。继而对关键经营指标进行赋值量化得出定量指标估值，最后运用函数公式得出综合评价分数。通过计算得出其综合评价分数，发现S公司内部控制基本符合要求，但仍存在部分缺陷，主要问题是职责划分不明确、管理层识别风险意识较差、人力资源制度执行力度不够及企业内部信息传递性差。

最后本文在上述结果的基础上，针对S公司内控缺陷，从改善内部环境，风险评估体系，经营活动控制力度，信息系统和沟通机制以及加强监督五个角度对S公司提出具有针对性的建议，同时希望能够帮助养殖行业的或同规模的其他企业提供参考和借鉴经验意义。

More and more companies hope to gradually gain a foothold in the market through their own unique advantages under the environment of continuous improvement in the market economy, but risks often inevitably develop in the market in a variety of ways. These risks can be mainly prevented and avoided through good internal control. Therefore, the establishment of a good internal control system is particularly important for the sustainable development of an enterprise. On this basis, the use of good corporate internal control evaluation methods can help companies judge the deficiencies of their internal control system itself, discover potential risks, and ensure that the company maintains long-term stable development. There are many internal methods to evaluate the effectiveness of internal control, but after continuous market testing, the current evaluation method based on the five elements of internal control has been recognized by scholars.

Based on the research results of experts and scholars, this article takes my country’s "Basic Standards for Enterprise Internal Control" and supporting guidelines as the legal basis, combined with the actual situation of the breeding industry S company, and combines the 17 principles of the five elements of internal control with financial statements that reflect the production and operation of the enterprise. Indicators and jointly build an evaluation system. This article first uses the analytic hierarchy process to assign weights to the selected qualitative indicators, and quantifies the qualitative indicators using the fuzzy comprehensive evaluation method, and obtains the qualitative indicator valuation based on the above data. Then the key business indicators are assigned and quantified to obtain quantitative indicator valuations. Finally, the function formula is used to obtain the comprehensive evaluation score. By calculating the comprehensive evaluation score of S company, it is found that the internal control of S company basically meets the requirements, but there are still some defects. The main problems are unclear division of responsibilities, poor management awareness of risk recognition, and insufficient implementation of the human resources system And poor information transmission within the enterprise.

Finally, on the basis of the above results, this article proposes targeted suggestions for S company from five perspectives: improving the internal environment, risk assessment system, business activity control strength, information system and communication mechanism, and strengthening supervision for S company’s internal control deficiencies. At the same time, I hope to help other companies in the aquaculture industry to provide reference and experience.