Engineering Internal Control Analysis Based on AHP-FCE Taking Wind Power Enterprise as an Example

¹ School of Economics and Management Southwest Jiaotong University, Chengdu China
² School of Electrical Engineering Southwest Jiaotong University, Chengdu China
³ School of Economics and Management Southwest Jiaotong University, Chengdu China
⁴ School of Electrical Engineering Southwest Jiaotong University, Chengdu China

^a xiaoxiaolv@my.swjtu.edu.cn
^b* Corresponding author: zhengnanhou@my.swjtu.edu.cn

Abstract

Wind power is a key development project. In recent years, the wind power industry has developed rapidly. The market needs enterprises with complete systems and higher work efficiency. Internal control is an important measure for the transparency and standardization of enterprise operations. Therefore, after implementing internal control on wind power companies, how to objectively evaluate the internal control construction of wind power companies has become a new research focus. This paper proposes a method to quantitatively evaluate the internal control of wind power enterprises. First, the internal control objectives are decomposed into multiple factor indicators, and then the internal control evaluation system of wind power enterprises is constructed, which is realized by the use of analytic hierarchy process (AHP) and fuzzy comprehensive evaluation (FCE). The calculation example shows that the quantitative evaluation method helps to find the deficiencies of the internal control of wind power enterprises, and provides a reference for the establishment and implementation of the system and the efficiency of business operation.