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本文根据团场内部控制的特点,遵循可行性、客观行、系统性、有效性以及定性与定量评价指标相结合等原则,从公司治理与组织结构、管理者素质、人力资源政策与员工素质和内部审计机制四个方面,构建了团场内部控制环境评价指标体系。然后,筛选了一些评价方法,最终运用层次分析法(AHP)与模糊综合评价方法(FCE)相结合的方式对某团场进行了综合评价。
According to the characteristics of the internal control of the corporation, following the principle of feasibility, objectivity, systematicness, validity and the combination of qualitative and quantitative evaluation indicators, this paper analyzes the corporate governance and organizational structure, the quality of managers, the human resources policies and the quality of employees Internal audit mechanism four aspects, build a group field evaluation index system of internal control environment. Then, a number of evaluation methods are screened out, and finally a comprehensive assessment of a certain field is conducted by using AHP and FCE.