摘要
随着内部控制法律法规的逐渐推广与实施，评价其实施效果成为内部控制管理过程
中必不可少的环节。内部控制效率的高低一方面可以检验政府出台相关文件的实施效
果；另一方面可以衡量企业内部控制功能作用是否发挥。因此，构建科学合理的内部控
制评价体系显得尤为重要

本文以新疆 A 股上市公司为研究样本，将内部控制目标与内部控制过程(要素)相结
合,建立内部控制评价体系。本文建立内部控制评价体系的一级指标为内部控制的五个
过程(要素)，选择的二级指标为：董事长总经理二职兼任、净资产收益率、违法违规罚
款金额、贝塔系数、年末对外担保金额、一年以内的应收款比率、关联交易占用的资金、
资产的减值损失、诉讼事项、营业收入占比、财务报表审计意见、内部控制信息披露

利用客观的熵权模型对各指标进行赋权，计算反应新疆上市公司内部控制质量的评价指
数，并对影响企业内部控制的相关因素进行分析

研究发现：新疆上市公司中，民营控股企业的内部控制指数得分最高；中央国有控
股企业的内部控制指数得分最低；兵团国有控股企业的内部控制指数得分介于中央国有
控股企业与民营控股企业之间。企业的规模、盈利能力、权益乘数与企业的内部控制呈
正相关，而企业的机构投资者持股对企业的内部控制有消极的负向影响

为提高新疆企业整体内部控制管理水平，结合新疆企业的实际情况，政府相关部门
应加强对第三方审计机构的监督与管理，强化企业内部控制相关信息的对外披露；企业
应当不断的完善自身的内部控制制度与内部控制评价体系

本文所建立的内部控制评价指标体系整合了内部控制过程的完善度与内部控制目
标的完成度，即规避了目标导向评价体系忽略实施过程的缺陷，也避免了过程导向评价
体系忽略实施效果的弊端。选取客观的赋权重方法，以新的量化的方式来反映新疆企业
实施内部控制的效果

关键词：新疆；上市公司；内部控制指数；实证研究II
Abstract
With the gradual promotion and implementation of the internal control laws and
regulations, the evaluation of its implementation effect has become an essential part of the
internal control management process. On the one hand, the efficiency of internal control can
test the implementation effect of the relevant documents issued by the government; on the
other hand, it can measure whether the internal control function of enterprises play. Therefore,
it is very important to construct a scientific and reasonable internal control evaluation system.
This paper takes the A-share listed companies in Xinjiang as the research sample,
combines the internal control objectives with the internal control process (elements), and
establishes the internal control evaluation system. The establishment of the internal control
management evaluation system of the primary indicators for the internal control management
of the five processes, the selected secondary indicators are: the general manager and the board
chairman is the same man, return on net assets, illegal fines, beta coefficient, the amount of
external guarantee at the end of the year, the ratio of accounts receivable within one year,
asset impairment loss ratio, litigation matters, main business income accounted for , audit
opinion on financial statements, disclosure of internal control information. The objective
entropy weight model is used to empower the indexes to calculate the evaluation index of the
internal control management level of Xinjiang listed companies, then analyzes the relevant
factors influencing the internal control management of the enterprise.
The results show that the internal control index of private listed companies is the highest
among the listed companies in Xinjiang, and the internal control index of the state-owned
holding enterprises is the lowest. The internal control index of the state-owned holding
enterprises is between the central state-controlled enterprises and the private holding
enterprises The The scale of enterprises, profitability, equity multiplier is positively related to
the internal control of enterprises, and the institutional investors&39; holdings have negative
negative effects on the internal control of enterprises.
In order to improve the internal management level of enterprises in Xinjiang, combined
with the actual situation of enterprises, this paper argues that the relevant government
departments should strengthen the supervision and management of the third party audit
institutions and strengthen the external disclosure of internal control related information. AndIII
Enterprises should constantly improve their own internal control Institutional and Internal
control evaluation management system.
The establishment of the internal control management evaluation system in this paper
integrates the perfection degree of the internal control process and the completion degree of
the internal control target, that is, not only to avoid the goal-oriented evaluation system to
ignore the implementation process defects, but also to avoid the process-oriented evaluation
system ignored The effect of the implementation of the drawbacks. Select the objective of the
weight method, a new quantitative way to reflect the implementation of internal management
of enterprises in Xinjiang effect.
Key words: Xinjiang; Listed Companies; Internal Control Index; Empirical
Research目 录
摘要..I
Abstract .......... II
1 绪论..... 1
1.1 研究背景....... 1
1.2 研究意义....... 1
1.2.1 理论意义........ 1
1.2.2 现实意义........ 2
1.3 研究内容与研究方法........... 3
1.3.1 研究内容........ 3
1.3.2 研究方法........ 3
1.4 研究技术路线........... 4
2 理论基础与文献综述......... 5
2.1 相关理论基础........... 5
2.1.1 国外内部控制与风险管理框架 ........ 5
2.1.2 国内内部控制与风险管理框架 ........ 6
2.2 国外文献综述....... 6
2.2.1 内部控制缺陷指数.... 7
2.2.2 内部控制披露指数.... 7
2.2.3 以目标完成度为基础的内部控制评价指数8
2.3 国内文献综述........... 8
2.3.1 过程导向的内部控制指数 .... 8
2.3.2 目标导向的内部控制指数 .. 10
2.4 研究述评..... 11
3 企业内部控制指数的设计........... 13
3.1 企业内部控制指数构建原则 ......... 13
3.1.1 科学系统原则
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