【作者】 魏巍； 朱卫东；

【机构】 合肥工业大学管理学院；

【摘要】 当内部控制的重要性得到众多企业认可时,对内部控制的综合评估也越来越受关注。内部控制的评估具有模糊性、未知备性和不确定性,目前的评估方法不能同时处理上述问题。文章基于最近颁布的并在上市公司首先试行的《企业内部控制基本规范》,着眼于上市公司的内部控制评价,建立了上市公司内部控制评价模型,并基于D-S证据理论的方法,以期解决上述内部控制评估问题。更多还原

【Abstract】 The synthesis evaluation of internal control is more concerned when most enterprises realize the importance of internal control. The evaluation of internal control has the characters of illegibility, imperfection and uncertainty. Current evaluation means can not deal with those problems at the same time. This article based on the criterion of enterprises’ internal control which has been issued nowadays and be implemented in the listed companies first. This article built the model of internal control in listed companies, bsed on D-S evidence theory tries to solve these problems.更多还原