中文摘要：

本文主要基于企业风险管理框架（COSO）和我国企业内部控制规范设计了内控评价指标体系，采用层次分析法并基于406份调查问卷确定了内控评价指标权重和评价模型，联合采用模糊综合评价法构建了内部控制模糊评价模型，最后据以具体评价了北京某上市公司的内部控制水平，从而实现了内部控制评价从定性分析到定量研究的转变，合理解决了在模糊环境下综合评判多因素、多层级内控系统的不易定量、不宜精确判断问题以及单独使用层次分析法所致的主观因素影响，有效提升了内部控制评价结果的可靠性。

英文摘要：

This paper designed internal control evaluation indicators and the corresponding questionnaires based mainly on COSO-ERM framework and Standard for Enterprise Internal Control of China, determined the weights of indicators and evaluation model based on AHP and 406 questionnaires, constructed fuzzy evaluation mathematical model of internal control based on FCE, finally evaluated the internal control level for TH company by the indica- tors, models and methods. The research findings has made a transition from qualitative analysis to quantitative study and improved effectively the rationality, reliability and value of the evaluation result of internal control.