企业内部控制评价体系设计与运用--基于471家上市公司实证研究

s the economy develops, the enterprise is inclined to be more diverse and complicated, so an effective and sound internal control system is particularly important. By studying the internal control application direct, we construct an internal control evaluation system combined with listed companies' weakness, which covers four parts - finance and asset management, organization planning, operation management and overall image. Using fuzzy comprehensive evaluation, we construct the internal control index. We examine the model using listed treatment special companies in Shanghai and Shenzhen Stock Exchange internal control report as sample. With the above data, we construct internal control discriminating score based on Fisher Discriminant Analysis. The article hopes that the evaluation system can provide a feasible and practical method for internal control's scientific evaluation.