零售企業(yè)內(nèi)部控制模糊綜合評(píng)價(jià)研究.pdf

1、廣東工業(yè)大學(xué)碩士學(xué)位論文零售企業(yè)內(nèi)部控制模糊綜合評(píng)價(jià)研究姓名：黃玉梅申請學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：魯盛潭20090501廣東1=業(yè)大學(xué)碩十學(xué)位論文AbstractInternalcontrolisthecontrolofenterpriseoperationandmanagementofbusinessprocessesInternalcontrolassessmentisthecontrolofinternalcontrol

2、。andtoachievetheobjectiveofinternaIcontrolsaswelIasplayanimportantpartofitsroleItcanbefoundthatthedesignisreasonableornot，theexistingcontrolpointsandcontrolmeasureswhetherornoteffective，wellestablishedinternalcontrolobje

3、ctivesaretoachievethroughtheinternalcontrolassessmentFacedwiththeweakpoints，wecangivesomeadvicethatcanimprovemanagement，strengthentheeconomicaccounting，andincreaseeconomicefficiencyChina’Sretailenterprisesgrowfasttheseye

4、arsAtpresent，therearemoreproblemsinChina。Sretailenterprisesassessmentofinternalcontr01Mainlyreflectedinthemainassessmentofinternalcontrolandpositioningisnotclear；assessmentisnotcomprehensive；assessmentofnonuniformstandar

5、ds；assessmentmethodissubjectiveandnon—accuracyTherefore，thestudyofinternalcontrolassessmenthasapositivesignificanceofthetheoryandpracticeFrOmthestudy。wecanpromotetheimplementationofinternalcontrolandgivefullplaytotherole

6、ofinternalcontr01Thisarticleisdividedintofiveparts：thefirstpartintroducesthecontextofthispapertostudythesignificanceofthestatusofresearch。studyandresearchmethodsThesecondpart，firstofall，introducedthecontentsofinternaIcon

7、trol，andthenintroducedtheassessmentofinternaIcontrols，including：assessmentofinternalcontrolsubjectandobject，standards，methodsandproceduresThethirdpartshowsthatthestatusofinternalcontrolandinternalcontrolassessmentThefour

8、thpartisretailenterprisesfuzzycomprehensiveassessmentofinternalcontrolmodelItshowsthatfuzzycomprehensiveassessmentofinternalcontrolbytheprincipleoffuzzymathematics。includingassessmentofinternalcontrolmodel1andassessmentm