Research On BF Internal Control Evaluation

In recent years,China's internal control theory and regulatory measures have been continuously improved,but there are still financial frauds that have seriously affected the domestic market order,and the confidence of investors in the Chinese market has been undermined.The evaluation of internal control has become a research hotspot in academic and theoretical circles.Most of the existing studies are based on the five elements of internal control and are qualitative indicators.Based on this,this paper selects qualitative and quantitative indicators from the perspective of internal control objectives,and uses BF Corporation as the research object to construct an internal control evaluation system.This article first reads the domestic and foreign literature on the evaluation of internal control,and compares them,which lays the theoretical foundation for the following analysis.Secondly,it analyzes the current status of the internal control evaluation system of BF Corporation and finds out its existing problems and explains the direction of improvement;again according to BF Corporation.Characteristics and industry characteristics,through the literature research method and questionnaire method to select the internal control evaluation indicators,and use the principal component analysis method to filter the indicators,through the AHP method to index the right,the use of fuzzy comprehensive evaluation method to build the internal BF Corporation The evaluation system was controlled and applied.Finally,on the basis of the analysis of application results,relevant recommendations were made on the internal control of BF Corporation from the perspective of the five objectives of internal control.This paper builds an internal control evaluation system based on the degree of achievement of internal control objectives,combines the characteristics of the mining machinery manufacturing industry and the BF Corporation company's characteristics,and can fully and accurately reflect the implementation of BF Corporation's internal control,which is conducive to the improvement of BF Corporation's internal control evaluation system.It will help improve the operating efficiency of BF Corporation and promote the sustainable development of BF Corporation.Moreover,the construction of BF Corporation's internal control evaluation system provides a theoretical basis for the construction of an internal control evaluation system for mining machinery manufacturing in China.