企业内部控制执行力自评价

本文基于执行力理论从企业管理的层面研究包括内控制度本身以及除制度之外的人员、制度运营等因素来探讨制约其发挥作用的原因,构建了内部控制执行力指标体系,并且结合模糊评判的思想,给出一个评判企业内控执行力的定量方法,并结合案例给予具体说明.

Self-Evaluation of Executive Power of Corporate Internal Control

Based on the theory of executive ability from the management level of enterprises, this paper analyses such factors as the internal control within the system and outside the system so as to discuss the constraints and other contributing factors and attempts to establish indicators of the internal control execution system by means of the fuzzy thinking, thus creating a quantitative method to judge the establishment of internal control execution of enterprises and finally illustrates a case study in question.