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近年来,中国资本市场上违规失信事件频发,上市公司内部控制质量问题成为人们关注的焦点。文章以内部控制实现的五大目标为出发点,构建了二级层次的内部控制质量评价指标体系,结合信息论和决策科学的熵权TOPSIS算法,对2012年沪深A股主板上市公司的内部控制质量进行了测度。实证结果表明,在上市公司内部控制质量方面,上交所的整体水平略高于深交所,且垄断性行业的整体水平较低。
In recent years, frequent violations of laws and regulations in China’s capital markets and the quality of internal control of listed companies have become the focus of attention. Based on the five goals of internal control, the article constructs a two-level internal control quality evaluation index system, combines the information theory and decision-making science entropy TOPSIS algorithm to analyze the internal control quality of listed companies in Shanghai and Shenzhen A-shares in 2012 The measure. The empirical results show that the overall quality of SSE is slightly higher than that of Shenzhen Stock Exchange, and the overall level of monopoly industries is relatively low.