基于层次分析法的上市公司内部控制评价系统研究--以采掘业为例

摘要

文章以层次分析法为基础，从《企业内部控制基本规范》确定的内控五大目标出发，通过指标体系的确定、指标权重的计算、评价指标的量化和评价标准的确定构建了一套上市公司内部控制评价系统，旨在定量化地反映我国上市公司内部控制质量；同时还以57家采掘业上市公司为例，对所构建的评价系统进行了应用研究和有效性检验。%T his paper ,in view of the five major goals of internal control defined by the Basic Standard for Enterprise Internal Control and based on analytic hierarchy process (A HP) ,constructs an internal control evaluation system of listed companies by determining index system ,calculating weights of in-dexes ,quantifying evaluation indexes and determining the evaluation criteria ,so as to quantitatively e-valuate the internal control quality of listed companies .Finally ,taking 57 listed companies of extrac-tive industry as an example ,the application of the proposed system is researched and its effectiveness is verified .