会计学院知识库

A logical and practical measurement of internal control quality enables collaboration in identifying weaknesses in internal control in a reasonable timeframe. Individuals have rapidly understood the benefits of assessing the effectiveness of internal control as a result of the repeated incidence of corporate financial fraud and fraud cases triggered by internal control deficiencies. In 2008 and 2010, the Finance ministry and five other agencies and commissions launched the normative guidance document which is related to listed companies and large businesses, collectively.They are The evaluation of control effectiveness has made specific explanations. Based on this, There is a necessity to build a system which is made up some items to evaluate the nternal control of the company .This article takes ST Jinhua, a listed company engaged in pharmaceutical business, as a research case. Aiming at the status quo of internal control of the case company, in accordance with the provisions of the "Basic Internal Control Regulations" and the "Internal Control Guidelines", a set of compliance with the characteristics of the case company has been constructed. with the main objective of developing the case company's internal control framework going to increase operations and maintenance achievement, optimizing corporate governance, and expanding the business's capacity to perceive and adapt to internal and outside potential consequences. This article has a thorough understanding of internal control, internal control performance, and internal control measurement, as well as research projects on cybernetics, machine theory, knowledge asymmetry theory, and internal control theory, as well as an analysis of evaluation parameters, determining variables, and scoring procedures. An in modelling on how to evolve the internal control framework of the case corporation was executed after scouring and exploring the proposed literature status of internal control performance measurement at domestically and abroad. In the research process, the literature research method, case research method, questionnaire survey method, etc. are mainly used. After a detailed understanding of the internal control status of the case company, according tothe actual situation of the company, how to design an internal control evaluation system suitable for the company was discussed. First, on the basis of risk orientation, it is determined that the company’s internal control evaluation index system is established based on relevant regulations and research results and through the analytic hierarchy process, and then the qualitative indicators are quantitatively evaluated through the fuzzy comprehensive evaluation method, and finally based on the evaluation and analysis results. Put forward ideas for optimization suggestions. Secondly, on the basis of the "Basic Norms of Internal Control" and "Guidelines for Internal Control Supporting" and other standards, the Analytic Hierarchy Process is used to establish the primary and secondary indicators of the effectiveness of internal control; and based on the relevant laws and regulations of internal control and the actual situation of the enterprise. Three-level indicators for internal control evaluation. Finally, 5 first-level indicators, 25 second-level indicators, and 63 third-level indicators were determined for the system which is made up some items to evaluate the internal control of the company. Finally, apply and test the designed evaluation index system for the effectiveness of internal control of the enterprise. The empirical measurement of each variable is encoded into a statistical assessment using the fuzzy comprehensive assessment process obtained from the results of the survey method, and the quantitative measurement performance is obtained to validate the scientificity and reliability of the evaluation index model. Proposals for trying to promote the internal control system were provided depending on the evaluation discoveries and the challenges with the case business's internal control system. It is aimed at maximizing the case business's management quantity and create a precedent for similar corporations' internal control frameworks.