Research On Internal Contol Of Telecommunication Enterprices

The scientific system that the Internal controls mainly includes the content of three respects: first, internal control theory; second, the internal control design; third, the internal control appraise.The evaluation of internal control is the most important part of the Internal controls' theory, which has become a significant tools for both the reducing of accounting information's distortion and the enhancement of enterprise risk management. In recent years, with the concerns of the circle of theory, practice and national government, the internal control subject has made considerable progress. However, at present, internal control appraise lay more particular emphasis on the respect of qualitative analysis discussion than on the respect of quantitative discussion. Meanwhile, as fuzzy mathematics is widely used, in additionally, internal control has getting fuzzy characteristic, so we can try to study the internal control fuzzy application issues.Fuzzy mathematics is a newer discipline, the basic concept and key part of it is fuzzy sets, the under the jurisdiction of degree and the under the jurisdiction of the functioning, they are the key points to describing the fuzzy relation of the events and employing fuzzy mathematics method. In fact, a lot of fuzzy phenomena and relations do exist in actual life, which could not be solved by classical mathematics method. But fuzzy mathematics can solve problems like these kinds. In all kinds of fuzzy mathematics applications which are employed, the fuzzy comprehensive appraisal method is relatively shaped among them and could get some good results in the real applied instances.This paper at the background of the appraisement of internal control in CHINA NETCOM, from the views of the enforcement of superintendence on the enterprises and the structure of the system on the evaluation of internal control ,not only makes a quantitative appraisement of the internal control system in CHINA NETCOM but also points out the key problems of it in the domain of internal control, which use the fuzzy comprehensive appraisal method, analytical hierarchy process and statistical methods.This paper consists of six parts. The first part introduces the backdrop of the subject, research methods and the innovation of this paper. The second part expounds the development progresses, the concept, the advantage and disadvantage of the internal control theory, which also contains the traditional method. The third part lies on the application conditions, present research conditions, the strong point and defects of the fuzzy comprehensive appraisal method in the evaluation of internal control. The forth part provides a fuzzy appraisal system based on changeable weights which aims at the improvement of the deficiency of the weights, mainly on the analytical hierarchy process, synthetically operators in the fuzzy comprehensive appraisal method and some distortion occasions by usage of the maximal principle under the jurisdiction. The fifth part demonstrates the application of fuzzy appraisal system based on changeable weights which depicts before, gives the results of the deployment, makes remarks on internal control systems, and brings forward the improvement suggestions in CHINA NETCOM. The six parts sums up all the texts and proposes the contents for the future research.