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商业银行内部控制状况的模糊综合评价方法
引用本文:李定安,周娜.商业银行内部控制状况的模糊综合评价方法[J].金融论坛,2007,12(1):48-51.
作者姓名:李定安  周娜
作者单位:1. 华南理工大学经济与贸易学院
2. 华南理工大学工商管理学院,广州,510640
摘    要:随着国有商业银行的陆续上市,建立健全其内部控制体系成为紧迫任务,而内部控制体系的建立和健全离不开有效的评价方法,本文试用模糊综合评价方法对内部控制状况进行评价.模糊综合评价模型由因素集、评语集、权重集、分数集等构成,由专家或者熟悉内控的人员做出评价得出评语集;根据中国银监会的"内部控制评价计分方法表",用层次分析法(AHP)确定指标权重;用模糊聚类分析对评价结果进行归类和综合评价,并以某商业银行的内部控制为例说明这种方法的运用.我国目前内部控制评价缺乏定量评价,本文的模糊综合评价方法是对定量评价的一种尝试.

关 键 词:商业银行  内部控制  模糊数学  模糊综合评价
文章编号:1009-9190(2007)01-0048-04

Fuzzy Comprehensive Evaluation Method for Internal Control by Commercial Banks
LI Ding-an,ZHOU Na.Fuzzy Comprehensive Evaluation Method for Internal Control by Commercial Banks[J].Finance Forum,2007,12(1):48-51.
Authors:LI Ding-an  ZHOU Na
Institution:LI Ding-an ZHOU Na
Abstract:As more and more state-owned commercial banks go public, it is imperative to improve their internal control system. A sound internal control system can not do without an effective evaluation method. In this paper, fuzzy comprehensive evaluation method is employed to evaluate the status of internal control. The model for fuzzy comprehensive evaluation is composed of factor set, remark set based on the evaluation of expert or persons familiar with internal control, weight set and fraction set. Analytic hierarchy process (AHP) is used to ascertain the index weight according to Table of Internal Control Evaluation Scoring Method by China Banking Regulatory Commission and fuzzy cluster analysis is used to sum up and comprehensively evaluate the result of evaluation. To illustrate the application of this method, the paper cites internal control of a commercial bank. Since there lacks quantitative evaluation for internal control evaluation in our country, fuzzy comprehensive evaluation method employed by this paper is considered to be a good attempt at quantitative evaluation.
Keywords:commercial banks  internal control  Fuzzy mathematics  Fuzzy comprehensive evaluation method
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