企业内部控制评价指数构建——基于制造业上市公司实证研究

在研究内部控制评价思路的基础上,结合内控建设、内控评价报告,从管理层面、财务报告层面共同构建了内部控制评价体系。采用主成分分析法,选取沪深两市2007-2010年制造业上市公司评估企业内部控制状况,构建了内部控制评价指数。并对指数进行一系列Wilcoxon秩和检验,结果表明对照样本间存在显著差异,内部控制指数能有效判别公司质量。

Establishment of Evaluation Index System of Enterprise Internal Control:An Empirical Study

In this paper,after studying the line of thought in evaluating internal control and in connection with internal control construction and evaluation report,we established the internal control evaluation system on dimensions of administration and financial report.Then using PCA,we selected a few manufacturing enterprises listed on Shanghai and Shenzhen Exchange between the year 2007 and 2010 and,through assessing their enterprise internal control status,formulated the index for internal control index and then submitted them to a series of Wilcoxon rank-sum test,finding that there existed significant differences between the samples,and the internal control index could effectively judge the quality of the enterprise.