| Internal control assessment means assessing whether the design and operation of an enterprise’s internal control system is effective from the perspective of sustainable development.The development of an enterprise and the degree of internal control are interdependent,and the more mature the enterprise’s development,the more scientific and perfect the internal control system becomes,and the more the enterprise needs to take the initiative in implementing the internal control system.Therefore,in order to improve performance and reduce business risks,it is necessary to ensure the effective implementation of internal control in enterprises.Over the years,China’s state-owned enterprises have implemented comprehensive and deepening reforms,and nuclear enterprises have learnt advanced theories and experiences in the process,but at present,the internal control system of enterprises is still in the exploration stage,and problems remain,such as focusing on design but not implementation,and focusing on form but not content.From initial and moderate development to active,safe and efficient development,the use of nuclear energy of China has always adhered to safety first and achieved mutual promotion and organic integration of the two goals of development and safety.Therefore,nuclear enterprises should be managed under the supervision of internal control,which is more conducive to their long-term development.In this paper,A Nuclear Power Co.,Ltd.is selected as the case study object,an analysis framework and indicators for the evaluation of A Nuclear Power Co.,Ltd.’s internal control are constructed,a questionnaire survey is conducted,the analytic hierarchy process and fuzzy comprehensive evaluation method are applied to obtain the weights and scores of evaluation indicators,the review score is calculated by the software and the overall internal control evaluation of A Nuclear Power Co.,Ltd.is Considering that the evaluation is "good",the corresponding proposed measures for improving internal control are presented.The assessment framework and assessment indicators were evaluated using hierarchical analysis and the fuzzy comprehensive assessment method.The main contributions of this paper are threefold.First,in the design of the indicators,five objectives are used: compliance,asset protection,financial information,anti-corruption and public service." The framework and indicators for assessing the internal control of A Nuclear Power Co.,Ltd.are built on a combination of the policy context and existing theoretical research.Second,in terms of research methods,the weights and final scores of the indicators are determined in a more scientific and rational way by using questionnaires,the analytic hierarchy process and the fuzzy comprehensive evaluation method.Third,in terms of the research subject,A Nuclear Power Co.,Ltd.was selected as the research subject,and based on the literature review and theoretical analysis,an internal control evaluation index was constructed and scored.It has practical significance for the improvement of the companies internal control and has certain guiding significance for the implementation of the internal control system in Chinese nuclear enterprises as the importance of nuclear operations gradually increases. |
