摘 要
随着经济全球化和企业经营环境的复杂化，内部控制作为保障组织目标实现的重要机制，其有效性评价已成为学术界与实务界的关注焦点。本研究旨在构建一套科学、系统的内部控制有效性评价指标体系，并探讨其在实际中的应用价值。研究基于COSO内部控制框架，结合我国企业实际情况，通过文献分析、专家访谈及实证检验等方法，筛选并优化关键评价指标。结果表明，该指标体系涵盖了控制环境、风险评估、控制活动、信息与沟通以及监督五个维度，能够全面反映内部控制的有效性水平。同时，研究创新性地引入层次分析法与模糊综合评价法相结合的定量分析模型，提升了评价结果的客观性和准确性。此外，通过对多家企业的案例分析，验证了该体系在识别内部控制薄弱环节、指导改进措施方面的实用性。
关键词：内部控制有效性 评价指标体系 COSO框架
Abstract
With the complexity of economic globalization and the complexity of business environment, internal control, as an important mechanism to ensure the realization of organizational goals, its effectiveness evaluation has become the focus of academic and practical circles. This study aims to construct a set of scientific and systematic evaluation index system of internal control effectiveness and explore its application value in practice. Based on the internal control fr amework of COSO and combined with the actual situation of Chinese enterprises, the research selects and optimizes the key evaluation indicators through literature analysis, expert interview and empirical inspection. The results show that the index system covers five dimensions: control environment, risk assessment, control activities, information and communication, and supervision, which can fully reflect the effectiveness level of internal control. At the same time, the research innovatively introduces the quantitative analysis model combining the hierarchical analysis method and the fuzzy comprehensive evaluation method, which improves the ob jectivity and accuracy of the evaluation results. In addition, through the case analysis of many enterprises, it proves that the practicability of the system in identifying the weak links of internal control and guiding the improvement measures is practical.
Keyword:Internal Control Effectiveness Evaluation Index System COSO fr amework
目 录
1绪论 1
1.1内部控制有效性研究背景与意义 1
1.2国内外内部控制有效性评价研究现状 1
1.3本文研究方法与技术路线 2
2内部控制有效性评价理论基础 2
2.1内部控制相关概念界定 2
2.2内部控制有效性的内涵与特征 3
2.3内部控制有效性评价的核心要素 3
2.4内部控制有效性评价的理论框架 4
2.5理论基础对指标体系构建的指导 4
3内部控制有效性评价指标体系构建 4
3.1指标体系构建的原则与方法 5
3.2关键评价维度的选择与分析 5
3.3具体评价指标的设计与筛选 5
3.4指标权重确定的方法与过程 6
3.5构建完整的评价指标体系 6
4内部控制有效性评价指标体系的应用研究 7
4.1应用研究的设计与实施步骤 7
4.2实证案例的选择与数据收集 7
4.3指标体系在实际评价中的应用分析 8
4.4应用效果评估与改进建议 8
4.5推广价值与实践意义 9
结论 9
参考文献 11
致谢 12
