东北三省上市公司内部控制评价体系的构建

Construction of the Three Northeastern Provinces of Listed Company's Internal Control Evaluation System

以东北三省在沪深两市上市的112家公司为样本,基于内部控制目标的实现程度,借助层次分析法定量构建符合我国实际情况的内部控制评价体系,并通过经济效益指标检验了其可操作性。对112家上市公司内部控制质量与经济效益指标体系进行了对比分析。结果表明,多数内部控制质量较好的公司,其经济效益也居于前列,说明所构建的以财务指标为主,并能够量化的内部控制评价体系具有一定的实用性和应用价值。

Taking the three northeastern provinces in Shanghai and Shenzhen 112 listed companies as the sample, based on the level of internal controls to achieve objectives and by means of analytic hierarchy process, the internal control evaluation system was established quantitatively and the operation was tested by economic efficiency indicators.Compared with 112 listed companies internal control system and its analysis of economic indicators, the results showed that most companies which were of better quality internal control obtained economic efficiency.Therefore the internal control system established quantitatively by the main financial indicators was of a certain practicality and application value.