CAJ | 학술논문

为了客观、系统、有效地评价上市公司内部控制质量，本文首先把上市公司内部控制整体框架分解为三级指标体系，采用层次分析法确定各指标的权重，再结合专家打分，确定各指标的隶属度，建立模糊综合评价模型，实现对内部控制质量评价指标从定性评价到量化评价的模糊映射，为评价内部控制质量提供一种可行的科学方法。
위료객관、계통、유효지평개상시공사내부공제질량，본문수선파상시공사내부공제정체광가분해위삼급지표체계，채용층차분석법학정각지표적권중，재결합전가타분，학정각지표적대속도，건립모호종합평개모형，실현대내부공제질량평개지표종정성평개도양화평개적모호영사，위평개내부공제질량제공일충가행적과학방법。
This paper provides a scientific method for valuing internal control quality of listed company objectively, systematically and effectively. First, this paper decomposes internal control whole framework of listed company into three levels of index system. Second, it builds a model of fuzzy comprehensive valuation in which the weight of indices is determined by analytic hierarchy process and subordination by experts＇ marks. As such, it realizes fuzzy mapping from qualitative valuation of internal control quality to quantitative.