上市公司内部控制评价分析-工商管理专业论文.docxVIP

西安建筑科技大学硕士学位论文 西安建筑科技大学硕士学位论文 西安建筑科技大学硕士学位论文 西安建筑科技大学硕士学位论文 evaluation index system, strengthen the security mechanism and perfect the evaluation index system, etc. This article for internal control evaluation work provides an objective, comprehensive analysis framework, benefit to the enterprise management according to the evaluation results better improve its internal control system, and improve the internal control efficiency, at the same time for internal control evaluation to provide theoretical and practical reference, for 2012 years the full implementation of the listed companys internal control evaluation provide reference. Keywords: Evaluation of Internal Control; AHP; Fuzzy Comprehensive Evaluation Model Paper type: Application basis research 目 录 1 绪 论 1 1.1 研究背景 ···············································································································1 1.2 研究目的及意义 ···································································································2 1.2.1 研究目的 2 1.2.2 研究意义 2 1.3 国内外研究现状 ···································································································3 1.3.1 国外研究现状 3 1.3.2 国内研究现状 5 1.4 研究内容、方法及技术路线················································································7 1.4.1 研究内容 7 1.4.2 研究方法 8 1.4.3 技术路线 8 2 内部控制评价理论综述 11 2.1 内部控制评价的内涵 ························································································· 11 2.2 内部控制评价理论体系框架··············································································12 2.2.1 相关概念界定 12 2.2.2 内部控制评价必要性 13 2.2.3 内部控制评价的逻辑起点 15 2.3 系统理论、控制理论和风险理论 ······································································15 2.3.1 系统理论 15 2.3.2 控制理论 15 2.3.3 风险理论 16 2.4 中美内部控制评价规范的比较··········································································16 2.4.1 美国内部控制评价的规范 16 2.4.2 中国内部控制评价的规范 17 2.4.3 中美内部控制评价规范比较与启示 19 3 上市公司内部