CAJ | 학술논문

由于高等学校的诸多内部控制因素、评价因素均为模糊的或难以量化的，认为利用模糊矩阵理论对高等学校内部控制的相关因素进行科学合理的分析、评价，可以得出量化的科学结论，有利于高等学校内部控制制度的建设与发展。通过高等学校内部控制评价指标体系、模糊矩阵评价模型、因素权重集的确定，建立基于模糊矩阵理论的高等学校内部控制评价模型；通过层次结构、构造判断矩阵、权重集、评价集、模糊综合评价、处理评判指标的建立或确定，验证模糊矩阵在高等学校内部控制评价中的应用。
유우고등학교적제다내부공제인소、평개인소균위모호적혹난이양화적，인위이용모호구진이론대고등학교내부공제적상관인소진행과학합리적분석、평개，가이득출양화적과학결론，유리우고등학교내부공제제도적건설여발전。통과고등학교내부공제평개지표체계、모호구진평개모형、인소권중집적학정，건립기우모호구진이론적고등학교내부공제평개모형；통과층차결구、구조판단구진、권중집、평개집、모호종합평개、처리평판지표적건립혹학정，험증모호구진재고등학교내부공제평개중적응용。
T he various internal control factors and evaluation factors of higher education are fuzzy and difficult to quantify ,so it is considered that carrying out scientific and rational analysis and evaluation of the factors related to the internal control of the higher education with the fuzzy matrix theory can obtain a quantitative and scientific conclusion ,w hich is beneficial to the establishment and develop‐ment of the internal control system of the higher education .Through the determination of the inter‐nal control evaluation index system ,fuzzy matrix evaluation model and factor weight set ,this paper establishes a internal control evaluation model of the higher education on basis of the fuzzy matrix theory .Through the establishment or determination of the layered structure ,constructing judgment matrix ,weight set ,evaluation set ,fuzzy comprehensive evaluation ,evaluation index treatment ,it verifies the application of fuzzy matrix in the internal control evaluation of higher education .