基于模糊综合评价的生物资产审计风险研究——以A药企为例
Research on Biological Asset Audit Risk Based on Fuzzy Comprehensive Evaluation—Taking Pharmaceutical Company A as an Example
摘要: 生物资产因其不确定性和自然生物属性，在审计过程中存在较高的风险控制难度。本文基于模糊综合评价法，以A药企为案例，构建了生物资产审计风险控制框架。通过建立市场波动、自然环境、管理控制等三级风险评价指标体系，并结合熵权法对风险等级进行量化分析，完成了A药企的综合风险评估。研究表明，模糊综合评价法能够有效识别和量化生物资产的审计风险，为企业的风险控制提供科学依据，并对高风险行业的审计实践具有参考意义。
Abstract: Due to their uncertainty and natural biological properties, biological assets have high risk control difficulties in the audit process. Based on the fuzzy comprehensive evaluation method, this paper takes Pharmaceutical Company A as an example to construct a biological asset audit risk control framework. By establishing a three-level risk evaluation indicator system including market fluctuations, natural environment, and management control, and combining the entropy weight method to quantitatively analyze the risk level, the comprehensive risk assessment of Pharmaceutical Company A was completed. The study shows that the fuzzy comprehensive evaluation method can effectively identify and quantify the audit risk of biological assets, provide a scientific basis for the risk control of enterprises, and has reference significance for the audit practice of high-risk industries.
文章引用：刘一鸣, 雷良海. 基于模糊综合评价的生物资产审计风险研究——以A药企为例[J]. 运筹与模糊学, 2024, 14(6): 764-771. https://doi.org/10.12677/orf.2024.146575

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