本文通过对现有的内部资本配置效率的方式进行比较分析,根据我国分部报告披露的实际情况,对现有的资本配置效率方式进行改进,并验证。发现改进后的资本测度模型具有稳定性,既能够对内部资本配置效率进行测度,也适用于我国现有报告披露状况,是模型更加实用。 This paper compares and analyzes the existing methods of internal capital allocation efficiency and improves and validates the existing capital allocation efficiency according to the actual situation of the report disclosure in our country. It is found that the improved model of capital measurement is stable, which not only can measure the efficiency of internal capital allocation, but also applies to the disclosure status of the existing reports in our country, which is more practical.