2004年国际工程管理会议论文格式-ZHANGYao,GUOXue-.PDF

th 20 12 International Conference on Management Science Engineering (19 ) September 20-22, 20 12 Dallas, USA Enterprise Internal Control Assessment in Risk Management Perspective ZHANG Yao ，GUO Xue-meng School of Economics and Management, Beijing Jiaotong University, P.R.China, 100044 Abstract: With the Enterprise Internal Control the effects of internal control assessment framework, this Guidelines issued by the Chinese government, enterprise paper collects 233 manufacturing enterprise internal internal control assessment became a focus. This paper control operating situations and uses fuzzy analysis selects 471 specially treated enterprises as case samples method to perfect the framework. for analysis and makes enterprise internal control assessment framework which contains 4 primary indexes, 2 Literature review 18 secondary indexes and 75 specific indexes. Based on internal control assessment framework, this paper also In internal control economic consequences uses fuzzy analysis method to evaluate 233 perspective, academic circles generally can be divided manufacturing enterprises’ internal control operating into three kinds of viewpoints. Firstly, The SOX Act on situations and makes some useful conclusions. internal control items have positive effects on the Keywords: internal control as