MBA教育中心知识库

  在全球化和市场经济快速发展的背景下，经营环境和风险日益复杂，内部控制的重要性愈发显著。有效的内部控制不仅能保障企业健康稳定发展，还能提升管理水平、防范和控制风险、增强市场竞争力和实现可持续发展。内部控制的有效性研究对于促进企业内部管理科学化、规范化、提高管理效率和风险防范能力具有重要作用，对于其他类似院校或企业也具有借鉴和参考价值。西安热工院作为一家专注于热能工程技术研究的电力企业，其内部控制的有效性研究对于提升管理效率和防范风险具有重要意义。
  本文以西安热工研究院内部控制有效性作为研究对象，系统性地构建了一套针对内部控制有效性的全面评价指标体系及科学评估模型。首先介绍了内部控制的相关概念和理论基础，以及内部控制有效性的评价方法。其次，对西安热工研究院现有的内部控制状态展开了周密详尽的调查与深度剖析，并对其中存在的问题进行了深层次的挖掘与解读。再次，通过引入层次分析法、模糊综合评价法这一先进的评价手段，对西安热工研究院的内部控制有效性进行了立体化、多维度的综合评判。最后，对评价结果进行了深入探讨，得出了西安热工院内部控制有效性的综合评价结论，通过识别现有体系的问题和不足，并提出了相应的优化对策建议，有助于构建更科学、规范、高效的内部控制体系。

关键词：西安热工院  内部控制  有效性评价  层次分析法  模糊综合评价法
 

  In the context of globalization and the rapid development of market economy, the business environment and risks are becoming increasingly complex, and the importance of internal control is becoming more and more significant. Effective internal control can not only guarantee the healthy and stable development of enterprises, but also improve the management level, prevent and control risks, enhance market competitiveness and achieve sustainable development. The research on the effectiveness of internal control plays an important role in promoting the scientific and standardized internal management of enterprises, improving management efficiency and risk prevention ability, and also has reference value for other similar institutions or enterprises. Xi’an Thermal Power Research Institute Co.,Ltd. (TPRI), as a power enterprise focusing on thermal engineering technology research, the effectiveness of its internal control research is of great significance for improving management efficiency and preventing risks.
  Taking the effectiveness of internal control of Xi’an Thermal Power Research Institute Co.,Ltd. (TPRI) as the research object, this paper systematically constructs a set of comprehensive evaluation index system and scientific evaluation model for the effectiveness of internal control. Firstly, it introduces the related concepts and theoretical basis of internal control, as well as the evaluation method of the effectiveness of internal control. Secondly, thorough investigation and in-depth analysis are carried out on the existing internal control state of Xi 'an Thermal Engineering Research Institute, and the existing problems are deeply explored and interpreted. Thirdly, by introducing the advanced evaluation methods of analytic hierarchy process and fuzzy comprehensive evaluation method, the internal control effectiveness of Xi 'an Thermal Engineering Research Institute is evaluated by three-dimensional and multi-dimensional comprehensive evaluation. Finally, the evaluation results are discussed in depth, and a comprehensive evaluation conclusion is drawn on the effectiveness of internal control of Xi’an Thermal Power Research Institute Co.,Ltd. (TPRI). By identifying the problems and shortcomings of the existing system, and putting forward corresponding optimization countermeasures and suggestions, it is helpful to build a more scientific, standardized and efficient internal control system.

Keywords: Xi'an Thermal Power Research Institute Co.,Ltd. (TPRI); internal control; effectiveness evaluation; Analytic hierarchy process; fuzzy comprehensive evaluation method