Evaluation And Improvement Research On The Quality Of Internal Control Of Company OXIRANCHEM

As the important part of modern enterprise system,internal control system could effectively ensure the enterprise property security,improve operation effectivity and promote the enterprise’s strategic target realization.While for the evaluation of internal control quality,the principal part of internal control evaluates the realization of enterprise internal control target in a certain time using internal control quality standards,which is the effectiveness evaluation on internal control activities.Internal control quality directly determines enterprise’s operation profits and risks.As Chinese economy’s rapid development and the socialist market economy order’s establishment,entrepreneurs gradually notice the importance and practical significance of internal control system.On the basis of present internal control development,selecting the suitable evaluation method on internal control quality is the next develop priority for internal control theory.This research selects Company A as the case company,and does research on internal control quality evaluation and improving paths.This research on Company A’s internal control quality evaluation and improving involves three parts.First,domestic and overseas literature of internal control quality evaluation is sort out,and on this basis,research and theory structure are proposed.Second,taking Company A as a case,qualitative and quantitative analysis methods are both used to analyse and evaluate Company A’s internal control quality,involving internal control issues analysis,evaluation index system construction,and multi-level fuzzy synthetic assessment.Third,improving paths are put forward according to the problem analysis and evaluation result.