随着当今社会的不断发展，企业提高产品的竞争力和市场影响力对企业的生存至关重要，在经济高速运转的当下，企业为应对激烈的市场竞争其内部管理方法和手段也显得尤为重要。如今，随着中小型高新技术企业不断壮大发展，会面临高风险、高挑战，而面对内外部经营环境的日益复杂，企业需要高度重视内部控制制度的设计和运行。不难发现，企业设计内部控制体系实际上是一个动态的过程，需要不断的完善改进，进而匹配企业的阶段性目标。企业内部控制的有效性评价可以更好的帮助其相互匹配，通过对内控有效性的评价可以发现企业内控方面存在的问题，从而优化内控制度，帮助企业提高核心竞争力，助力企业高质量发展，确保其的有效性和稳健性，实现可持续发展目标，也可以帮助外部信息使用者更好的对企业情况作出判断。

论文以XH公司内部控制五要素为研究对象，通过对该公司内控的研究进而评价其内部控制有效性情况。首先，通过阅读文献了解内部控制相关资料，其次，应用现场调查、问卷等方法对XH公司的现状进行分析，发现其涵盖的控制环境、风险评估、控制活动、内部监督、信息与沟通等环节都存在挑战。在此基础上，应用网络层次分析法（ANP）和模糊综合评价法综合进行分析，利用Super Decision软件计算评价指标权重，进而构建评价指标体系，对XH公司的内部控制有效性进行评价，发现存在问题有：内部控制环境基础薄弱、风险评估指标不完善、研发管理不到位、内控信息化水平不高、内控监督及评价工作效果不佳等，针对上述问题，论文提出改进建议有：完善内部控制流程，明确内控政策和程序；加强风险预警措施，完善风险评估指标；制定明确研发目标，提高研发管理水平；强化公司内部沟通，拓展外部信息渠道；健全内外部监督机制，提高人员素质水平等。

论文对XH公司内部控制有效性的评价可以为该公司完善内部控制提供指导，也可以为同类型企业的内部控制管理提供参考。

With the continuous development of today's society, enhancing the competitiveness and market influence of products is crucial for the survival of enterprises. In the current era of rapid economic growth, the internal management methods and means of enterprises are particularly important in response to fierce market competition. Nowadays, as small and medium-sized high-tech enterprises continue to grow and develop, they face high risks and challenges. In the face of increasingly complex internal and external business environments, enterprises need to attach great importance to the design and operation of internal control systems. It is not difficult to find that the design of an internal control system for an enterprise is actually a dynamic process that requires continuous improvement to match the enterprise's phased goals. The evaluation of the effectiveness of an enterprise's internal control can better help it achieve mutual matching. Through the evaluation of the effectiveness of internal control, problems in the internal control of the enterprise can be discovered, thereby optimizing the internal control system, helping the enterprise improve its core competitiveness, promoting high-quality development, ensuring its effectiveness and stability, achieving sustainable development goals, and also helping external information users make better judgments about the enterprise's situation.
    This paper takes the five elements of internal control of XH Company as the research object and evaluates the effectiveness of its internal control through research on the company's internal control. Firstly, by reading literature to understand relevant materials on internal control, and then using methods such as on-site investigation and questionnaires to analyze the current situation of XH Company, it is found that there are challenges in all aspects including the control environment, risk assessment, control activities, internal supervision, and information and communication. On this basis, the Analytic Network Process (ANP) and the Fuzzy Comprehensive Evaluation Method are applied for comprehensive analysis. The Super Decision software is used to calculate the weights of evaluation indicators, and then an evaluation index system is constructed to evaluate the effectiveness of the internal control of XH Company. The problems found include: weak foundation of the internal control environment, incomplete risk assessment indicators, inadequate R&D management, low level of internal control informatization, and poor effect of internal control supervision and evaluation. In response to the above problems, the paper proposes improvement suggestions such as: improving the internal control process, clarifying internal control policies and procedures; strengthening risk warning measures and improving risk assessment indicators; setting clear R&D goals and improving R&D management levels; strengthening internal communication within the company and expanding external information channels; improving internal and external supervision mechanisms and enhancing personnel quality levels.

The evaluation of the effectiveness of internal control of XH Company in this paper can provide guidance for the company to improve its internal control and also serve as a reference for the internal control management of similar enterprises.

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