Internal Control Risk Assessment Of The Financing Of Y Company

In recent years,many enterprises have experienced major risk events,which have commonly aroused the concern of government departments,business circles and academia,owing to the weak internal control.Therefore,the evaluation of internal control risk assessment is being taken seriously enough and further corresponding steps is usually applied depending on the result therefrom,to make internal control work effectively.This phenomenon indicates that the internal control risk assessment play an important role in the field of empirical research.Recently,photovoltaic industry(PVI)parts have mushroomed in many places owing to beneficial policies.Meanwhile,several problems accompanied with the rapid development of PVI is emerging,including financing difficulty and high financing cost.One of the most prominent is that the photovoltaic(PV)enterprises are facing serious financing problem.In this paper,analytic hierarchy process(AHP)and fuzzy comprehensive evaluation were employed to study the financing business internal control risk assessment of Y solar.Firstly,the internal control system of Y is introduced,and the risk factors of the enterprise are effectively identified.Secondly,based on the existing research and the specific situation of the financing business of Y,the internal control risk assessment evaluation system was established.Thirdly,the risk level of Y's financing business was evaluated by the applied of the fuzzy comprehensive evaluation method and AHP.The risks of the financing business of Y in economy,market and internal supervision,especially the higher risk level of financial and authorization approval,were ferreted out as well.Finally,targeted risk prevention and control measures were put forward to promote sustained and healthy development of enterprises,based on the assessment results.