Research On Internal Control Evaluation Of Family Enterprises

In recent years,due to the distortion of internal control evaluation,the internal control defects of many large enterprises can not be improved,so enterprises fall into a huge crisis.These failure cases of internal control evaluation make the research of internal control evaluation highly valued by the academic and practical circles.As an indispensable part of China’s market economic system,family enterprises are affected by "family culture".Although their internal control has certain advantages,they still have a short life span because of their imperfection.Therefore,the research on the evaluation of internal control of family enterprises has become a research topic worthy of attention.Taking the evaluation of S company’s internal control as the starting point,this paper first combs the relevant theories of family business,internal control and internal control evaluation,and fully understands the current situation of S company’s internal control in the field investigation.Secondly,based on the current situation of S company’s internal control,combined with the requirements of the basic norms of enterprise internal control,this paper establishes the internal control evaluation index of S company by using Delphi method,and constructs the internal control evaluation index system of S company on this basis.Then,the weight of each evaluation index is calculated by analytic hierarchy process,and the evaluation value of each index is obtained by combining with fuzzy comprehensive evaluation method.Finally,the evaluation results are combined with the current situation of S company’s internal control to find the problems and deficiencies in S company’s internal control,and provide feasible solutions for the improvement of S company’s internal control.