| In the last few years, there are many problems in our country management. One of the primary reasons of these problems is the invalidation of internal control. How to build up a perfect internal control has became one of the important problems at present. In American, Enron Corporation caused the focus on the internal control, which accelerate the introduction of Sarbanes-Oxley Act and Enterprise Risk Management-Total Frame. The fast response to handle the problems gives us a good example. With the economy developing, companies face a more and more drastic competition. As long as we build up a reasonable inner control system, we could promise the company work effectively and safely. Studying the inner control, we can list the level of the enterprise management, carry through policy and target of the companies, ensure the quality of accounting information, and protect the benefits of the investors, which leading a far-reaching meaning.This paper stated the relevant basic theories, expounding the method of comparative analysis which can evaluate the concepts and theories of control activities in companies. Through the description of business of Enterprises, we can find out the problems of key factors which are regarded as the basis of evaluation index system of control activities. The evaluation index system of control activities are made up of 22 indicators which are selected from six different aspects. This paper constructs evaluation model by fuzzy comprehensive evaluation method in order to evaluate the control activities of Hai Lian Pharmaceutical Company. This paper invited the managers to measure the importance of indicators and membership through the questionnaire. Finally, this paper proposed some relevant measures about weaknesses, expecting to help the company to promote its internal control. It also provided theoretical reference for the evaluation index system of internal control. |
