基于熵权法的内控信息披露质量评价模型设计

Design of the quality evaluation model of internal control information disclosure based on entropy method

近年来,各起财务造假丑闻以及世界知名企业爆发的破产危机使得内部控制信息的披露质量成为近来的研究热点。国内学者多是借鉴国外的研究理论或模型来对我国内控信息披露质量做相关论证,然而由于内部控制披露质量是一个抽象的概念,具体应该怎么度量尚无定论。以财政部会同证监会、审计署等联合制定了《企业内部控制基本规范》为依据,根据内控信息披露的要求,从完整性、真实性、及时性、易得性4个角度出发选取指标,通过熵权法计算指标权重,最终得到内控信息披露质量的评价模型。

In recent years, the financial fraud scandals and the world famous enterprise bankruptcy crisis makes the internal control information disclosure quality becomes research hotspot. Domestic scholars＇ research on internal control information disclosure quality mostly dreeaw lessons from foreign research theory or model. However, the internal control disclosure quality is an abstract concept, How to measure it scientifically is uncertain. According to the ＂enterprise internal control basic norms＂ which is developed by the ministry of finance jointly with the Securi- ties Regulatory Commission and the National Audit Office, based on the requirements of internal control disclosure of information, the paper selected indicators from integrity, authenticity, timeliness and availability, then calculate index weight through the entropy weight method, finally got the appraisal model of internal control information disclosure quality.