民营上市公司内部控制评价方法探析

传统的民营上市公司内部控制评价方法主要依赖于专业人员的主观判断从定性方面进行的评价,因而缺乏一定的科学性。为此,通过运用模糊数学理论从定量的视角出发,将民营上市公司内部控制看作是为实现内部控制目标的一系列控制点和与之相应的控制措施,进而建立数理模型进行定量评价,可以明显提高对企业评价的科学性。

On Assessing Method on Internal Control in Private Listed Company

For traditional private listed companies,the assessing method on their internal control is not scientific,mainly depending on specialists' subjective judgment from qualitative aspect.Hence,from quantitative perspective by Fuzzy Mathematics,this paper will take internal control of private listed company as a series of control points and related controlling measures to realize its internal control object,and then build mathematical model to assess it quantitatively,which will obviously increase its scientific assessment.