基于要素与目标导向的上市公司内部控制评价体系研究

基于内部控制要素与内部控制目标,借助层次分析法（AHP）系统评价工具构建符合中国实际的内部控制评价体系,并运用构建的评价体系与内部控制质量矩阵对2011年850家沪市A股上市公司的内部控制质量进行评价分析。结果表明：沪市上市公司内部控制质量总体上处于中上水平,不同行业差异较大;试点公司的内部控制质量显著高于非试点公司;内部控制属于＂榜样型＂、＂隐患型＂、＂形式型＂、＂薄弱型＂的公司比例分别为20.00%,42.12%,8.71%,29.17%。

Research on internal control evaluation system of listed company based on element and objective

Based on internal control element and internal control objective,this paper uses AHP, a comprehensive evaluation tool,to establish an internal control evaluation system which is suitable for Chinese enterprises,and then uses the system and internal control quality matrix to evaluate the internal control quality of 850 listed companies on Shanghai Stock Exchange in 2011. The results show that the internal control quality of listed companies is in the upper level in general,but different indus- tries have great otherness. The internal control quality of pilot companies is significantly higher than other companies. The percentages of companies with different internal control quality called ＂Perfect＂,＂ Hidden＂,＂ Formalistic＂ and ＂ Weak＂ are 20.00% ,42.12% ,8.71% and 29.17%, respectively.