As an important part of the national economy,small and medium-sized enterprises make an important contribution to promoting the growth of the national economy.The paper summarizes the key elements of internal control of small and medium-sized enterprises and constructs a two-tier index system for the evaluation of internal control of small and medium-sized enterprises.On this basis,the analytic hierarchy process is used to quantitatively analyze each index,the specific weight is calculated and the corresponding measures are put forward,which is helpful for small and medium-sized enterprises to grasp the focus of internal control and enhance the cost-effectiveness principle of internal control construction and the competitiveness of enterprises.
关键词
层次分析/中小企业/内控重点/应对措施
Key words
analytic hierarchy process/small and medium-sized enterprises/key points of internal control/countermeasure
维普
万方数据