| 目标导向下的内部控制评价体系构建及实证检验 |
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| 引用本文： | 张兆国,张旺峰,杨清香.目标导向下的内部控制评价体系构建及实证检验[J].南开管理评论,2011,14(1). |
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| 作者姓名： | 张兆国 张旺峰 杨清香 |
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| 作者单位： | 华中科技大学管理学院 |
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| 摘 要： | 当前,我国财政部、证监会正在积极开展上市公司的内部控制评价工作,为了确保评价结果的可靠性,节约评价成本,笔者基于内部控制目标实现水平的可观测性和客观性,通过评价指标的选取、指标权重的计算以及评价标准和得分方法的确定,构建了一个适合我国上市公司的内部控制评价体系.通过对2008年我国沪、深两市制造业及商品流通业1033家上市公司相关数据的实证检验,结果证明本评价体系具有较高的有效性.
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| 关 键 词： | 内部控制 评价体系 信息披露 实证检验 |
The Construction of Evaluation System of Internal Control Based on the Objective and Empirical Test |
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| Zhang Zhaoguo,Zhang Wangfeng,Yang Qingxiang.The Construction of Evaluation System of Internal Control Based on the Objective and Empirical Test[J].Nankai Business Review,2011,14(1). |
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| Authors: | Zhang Zhaoguo Zhang Wangfeng Yang Qingxiang |
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| Affiliation: | Zhang Zhaoguo,Zhang Wangfeng,Yang Qingxiang Management School,Huazhong University of Science and Technology |
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| Abstract: | Internal control is an effective measure to ensure the healthy development of enterprises.In the Internal Control-Integrated Framework(COSO Report) issued by Committee of Sponsoring Organizations of the Tread-way Commission in 1992,internal control is defined as a process which is carried out by board of directors,management and other staff and aims to provide reasonable assurance for the following objectives:(1) the efficiency and effectiveness of operation;(2) the reliability of financial reporting;(3) co... |
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| Keywords: | Internal Control Evaluation System Empirical Test |
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