本文首先基于信号传递理论构建了内部控制信息披露质量系数的框架,并运用层次分析法构建内部控制信息披露质量系数,本文把内部控制信息披露看做一个最高一层的目标因素,把内部控制信息披露按照构成要素分类,并且对内部控制信息披露每个构成要素做一致性评价,进一步综合各个组成部分的结果,从而实现对内部控制信息披露整体质量的综合评定。 In this paper, the framework of internal control information disclosure quality coefficient is first constructed based on signaling theory and the internal control information disclosure quality coefficient is constructed by using AHP. In this paper, the internal control information disclosure is regarded as a top-level target factor. The internal control information Disclosure is classified according to the components, and the consistency of each component of internal control information disclosure is evaluated, and the results of each component are further integrated to achieve a comprehensive assessment of the overall quality of internal control information disclosure.