Research On The Evaluation And Optimization Of Internal Control Of The H Tea Enterprise Based On The Analytic Hierarchy Process

With the rapid development of the economy,improvement of the internal control system of modern enterprise management system plays an increasingly important role in enterprise operation and management.Though our study of the internal control started late,it develops rapidly.With the "basic norms of internal control" and supporting the application guidelines were to be released,it indicates that China has initially established a complete internal control standard system,since January 1,2011 the listed companies in China have begun to establish the internal control system gradually.Internal control is enforced to achieve the operation and management of legal compliance,property security,and financial reporting true information to the whole enterprise business process control systems,system target enterprise operational efficiency and business development strategies.On the one hand,by the internal control system of risk identification and analysis,risk response measures are to be taken,then the risk control of the business in the affordable range.On the other hand,the internal control system as part of a modern management system,ensures the healthy development of enterprises,through the supervision of the entire business process.This paper selected Lu'an City of Anhui Province H Enterprises for the specific internal control analysis and optimization of internal control,to enhance the overall strength of great significance.Tea is China's traditional industries.With the continued development of market economy,enterprises are facing many risks tea in the modern economy.Anhui Province is the tea-producing province,and Lu'an City is an important tea producing area in Anhui Province.There are many farmers,so the healthy development of the tea enterprises has played a major role in socio-economic development.To control the tea business risks and complete business development goals,tea enterprises internal control system.The main problem this article addresses is to solve problems of the H enterprise internal after analyzing.First of all,in this paper,the internal control goal,the five elements of internal control and internal control evaluation theory are analyzed in theory.Secondly,we focus on the H combined enterprise internal control situation and problem analysis by the qualitative analysis and quantitative analysis.It analyzed the problem through the point of view of employees H internal control of the business through questionnaires,interviews,the actual observation and so on,and then it gives the evaluation of internal control and attribution analysis.When building the internal control evaluation index system,it takes a combination of qualitative and quantitative methods of internal control evaluation the perspective of experts.The first step is to construct the internal control evaluation system,and the second step is to design the index weight using the analytic hierarchy process.The third step is to determine H internal control evaluation values according to H enterprise internal control implementation of the specific circumstances by the fuzzy evaluation method.Finally,internal control of the H enterprise is to be promoted from several aspects,for example the business of the H from the principles of internal control,the internal control environment,strengthening the risk management,basic internal control standards,the main business activities of process control and strengthening information communication.In this paper,the H tea enterprise as an example to optimize enterprise internal control and it has the theoretical and practical significance.From the perspective of the theory,it improves the internal control system H Enterprise by normative analysis.In the practical level,it builds the internal control evaluation system for the H enterprises,using the quantitative method and qualitative method can realistically an optimization to the internal control of the enterprise,and it plays a positive role in improving management efficiency of enterprises.