中国上市公司内部控制指数研究

本文基于内部控制目标的实现程度设计内部控制指数,旨在定量化地反映我国上市公司的内部控制水平和风险管控能力。内部控制指数由五大目标指数形成的内部控制基本指数和内部控制修正指数构成。同时,本文运用2009年我国A股上市公司的数据计算上市公司的内部控制指数,并对其进行实证分析与稳健性检验。

Research on Internal Control Index of China Public Company

In this paper,we design the internal control index based on the realization degree of internal control objectives,aiming to quantitatively reflect the internal control index and risk management ability of China public companies.The internal control index is composed by the internal control basic index and the internal control modified index,and the internal control basic index is formed by five objective indexes.Meanwhile,we use 1594 China public companies data in 2009 to calculate internal control index,and do its robustness test and empirical analysis.