Evaluation Of Internal Control Capability Of FY Pharmacy Based On Capability Maturity Model

The internal control ability evaluation of the enterprise has always been a hot issue in the theoretical and practical circles because the internal control ability of the enterprise determines the future development and direction of a business management,which directly relates to the financial status and operating results of the enterprise.Only one perfect Of the enterprise internal control ability evaluation system,enterprise managers will assess the safety of enterprises and make the appropriate investment decisions.And the current research problems are due to the inconsistency of research methods and research content,resulting in the internal control capacity of the assessment results are not the same,the key is the method should be combined with real life,because the real contingent factors are constantly changing Rather than fixed,so should increase the questionnaire and case studies and other research methods.Second,the internal control capability assessment is mainly from two dimensions:internal control implementation process and internal control implementation results.Through the combing of the literature,it found that the existing problem of internal control capability evaluation in practice is that the focus of the evaluation is on the evaluation of the results of the internal control implementation and lack of attention to internal control implementation process.And we have always stressed that internal control is a process,if only the results of the assessment will inevitably lead to internal control lag is not conducive to enterprises to voluntarily improve the internal control,but also easily lead to internal control assessment is a mere formality.Based on this,this paper studies the internal control capability of the enterprise from the point of view of the capability maturity model,determines the maturity level of the internal control capability maturity model and evaluates the index,and builds the CMM based on CMM The internal control ability evaluation system of the model is studied,and the internal control capability evaluation of the large radius is studied based on the model.Set the index,through the questionnaire to the analytic hierarchy process to determine the weight of the index,and fuzzy comprehensive evaluation of the way to quantify the assessment of data to determine the ability to become a large radius of the internal control of the maturity level of "Definition level ".According to the evaluation data,the author analyzes the weak link of the human resource incentive and restraint mechanism,the distribution link and the internal control defect in the internal control ability of the large radius.Finally,a reasonable and feasible maturity improvement proposal is put forward.