化工业上市公司内部控制评价体系的构建

Construction of Internal Control Evaluation System for the Chemical Industry Listed Companies

以化学制品、化学原料、石油化工等化工行业的72家沪市上市公司为样本,基于内部控制目标的实现程度构建符合我国实际情况的内部控制评价体系。通过沪市化工业上市公司内部控制质量与其经济效益指标的回归模型,可以得出内部控制质量与其经济效益显著正相关,由此说明本文构建的以财务指标为主,能够量化的内部控制评价体系有一定的实用性和应用价值。

Taking 72 Shanghai-listed companies in petrochemical industry as the sample, the internal control evaluation system in line with China＇s actual situation was established based on the degree of realization of internal control objectives. Based on the regression model between internal control quality and economic indicators of Shanghai Stock Exchange listed petrochemical companies, a significant positive correlation between the internal control quality and its economic benefits was obtained, thereby certain practicality and application value of established internal control evaluation system were verified.