内部控制信息披露质量指数设计研究--基于熵模型计量法

Research on Quality Index Design of Internal Control Information Disclosure:Based on the Entropy Model Measurment

针对现有的评估上市公司内部控制信息披露质量指数计量方法存在的不足,通过构建基于熵模型计量的内部控制信息披露质量指数评价体系,求得各指标体系的综合权重,以使评价结果客观真实,为衡量上市公司内部控制信息披露质量水平提供更加准确的参考依据。

According to the shortcomings of the existing methods for assessing the quality index of internal control information disclosure of listed companies, this paper constructs an evaluation index system of internal control information disclosure based on the entropy model measurement and obtains the comprehensive weight of each indicator system so that the evaluation results are objective and true.This provides a more accurate reference for measuring the quality of information disclosure of internal control information of listed companies.