作　　者： (林斌）; ; (胡为民）; ; (阳尧）;

机构地区： 中山大学管理学院

出　　处： 《会计研究》 2014年第8期16-24,96,共9页

摘　　要： 内部控制评价是内部控制实务和理论研究的重要问题,然而当前缺乏科学、全面评价上市公司内部控制有效性的研究。本文在文献综述和理论分析的基础上,立足于我国制度背景,将内部控制五大目标划分为基础、经营、战略三个层级,并选取与其对应的指标,同时以内部控制重要缺陷和重大缺陷作为修正指标,构建目标导向的内部控制指数。该指数为全面衡量我国上市公司内部控制水平和风险管控能力提供依据,有助于推动我国内部控制实证研究的发展。 Internal control evaluation is a critical issue both in practical and theoretical research. However,it is still lack of a scientific and comprehensive evaluation of the effectiveness of listed company's internal control. Based on the prior research and related theories,in the context of Chinese system,we divide the five major objectives of internal control into three levels,including basic level,operation level and strategy level. Then we select the corresponding indicator variable for each level,and further use material weaknesses of internal control as an amended indicator,to construct the goal- oriented internal control index. This index will have implication for assessing the effectiveness of Chinese listed company's internal control and the ability of risk management. Also,it can help to promote the academic research on internal control in China.

关 键 词： 内部控制 目标导向 指数

领　　域： [经济管理—企业管理] [经济管理—国民经济]