本文通过规范研究与实证分析相结合，在对内部控制已有研究及相关理论进
行归纳与梳理后，构建了以目标为导向的内部控制评价体系并对其有效性进行检
验。而内部控制评价体系构建的关键环节即指标体系和指标权重的确定，因此，
在将内部控制目标进行分解之后，本文选取了发展较为成熟，公司治理及经营运
作较为规范的制造业为例，构建了以目标为导向的指标评价体系；并提出将层次
分析法和变异系数法结合，利用组合赋权的方法计算指标权重。接着采用功效系
数法对指标进行量化处理，计算出内部控制评价分值并对其进行等级划分。最后，
选取年沪、深两市 1085 家 A 股制造业上市公司的样本数据进行实证检验
实证结果表明，本文构建的内部控制评价体系是对上市公司内控有效性的较
好衡量，能够为管理层和监管机构评价内部控制工作的展开提供借鉴，也可作为
制造业以外的其他行业进行内部控制评价的参考
关键词：目标导向；内部控制评价；指标体系；组合赋权II
Abstract
Effective internal control not only has strong objectivity and practicality , but also
play an important role in preventing enterprise risks, maintaining the normal operation
of the company, and promoting the enterprise value. In spite of this, there are still a lot
of unsatisfactory places in the theory and practice on internal control evaluation in our
country. Although the evaluation of the effectiveness of internal control is transferred
from voluntary disclosure to mandatory disclosure, however, due to the formal norms
of internal control evaluation are not been promulgated, enterprises in the operation of
the practice is still lack of authoritative guidance. Therefore, it is necessary to establish
a workable system on how to evaluate internal control, and further improve the
construction of internal control of enterprises.
This thesis combines normative research and empirical analysis, constructs the
evaluation system of internal control under goal-orientation and then testes its
effectiveness after summarizing and combing the existing research and related theory
on internal control. The key link of the construction of the evaluation system of
internal control is the determination of the index system and the index weight.
Therefore, the thesis decomposes the goals of internal control, and establishs an
evaluation system under goal-orientation by choosing the manufacturing industry as an
example in consideration of its more mature development, more standardized corporate
governance and operation. At the same time, this thesis puts forward the combination
of AHP and variation coefficient method, uses a combined weights method to calculate
the weight of index.Then, it utilizes the method of efficiency coefficient to quantify the
index, calculates the evaluation scores and grades classification of internal control.At
last,it takesShanghai and Shenzhen A-share 1085 manufacturing listed
companies as samples to conduct an empirical test.
The empirical results show that the evaluation system constructed in this thesis is
a better measure of the effectiveness of internal control. It can provide reference for theIII
development of internal control work for management and regulatory agencies. And we
can also use it for the evaluation of internal control in other industries outside the manufacturing
sector.
Keyword: goal-oriented; internal control evaluation; index system; combined
weightsIV
目 录
摘 要...........I
ABSTRACT .II
第 1 章 绪论..........1
1.1 研究背景及意义 ........ 1
1.1.1 研究背景.. 1
1.1.2 研究意义.. 2
1.2 国内外研究现状 ........ 3
1.2.1 内部控制有效性的研究 . 3
1.2.2 内部控制评价要素的研究 ......... 5
1.3 研究方法及主要的研究内容 8
1.3.1 研究方法.. 8
1.3.2 研究内容.. 9
第 2 章 目标导向下内部控制评价基本理论... 11
2.1 相关概念的界定 ...... 11
2.1.1 内部控制及内部控制评价 ....... 11
2.1.2 目标导向 12
2.2 内部控制评价的理论基础 .. 13
2.2.1 内部控制理论.... 13
2.2.2 目标导向理论.... 13
2.3 内部控制评价的目标和标准 .......... 14
2.3.1 内部控制评价的目标 ... 14
2.3.2 内部控制评价的标准 ... 14
2.4 内部控制评价的主体和客体 .......... 15
2.4.1 内部控制评价的主体 ... 15
2.4.2 内部控制评价的客体 ... 15
2.5 内部控制评价的程序和方法 .......... 16
2.5.1 内部控制评价的程序 ... 16
2.5.2 内部控制评价的方法 ... 16
第 3 章 我国内部控制评价的发展历程及存在的问题...........17
3.1 我国内部控制评价的发展历程 ...... 17
3.2 我国内部控制评价中存在的问题.. 19V
3.2.1 缺乏有效的内部控制评价体系 ........... 19
3.2.2 缺乏有力的内部控制评价保证机制 ... 19
3.2.3 缺乏权威的内部控制评价信息披露规范 ....... 20
第 4 章 目标导向下内部控制评价体系的构建...........21
4.1 内部控制评价体系的理论分析 ...... 21
4.2 内部控制评价体系的构建原则 ...... 22
4.3 内部控制评价指标体系的建立 ...... 23
4.3.1 评价指标的确定 23
4.3.2 指标权重的确定 26
4.3.3 评价结果的确定 30
第 5 章 内部控制评价体系的实证检验...........32
5.1 研究假设 ...... 32
5.2 研究样本与数据来源 .......... 32
5.3 描述性统计与相关性分析 .. 33
5.3.1 描述性统计........ 33
5.3.4 相关性分析........ 33
5.4 研究模型与变量设计 .......... 34
5.5 实证结果及回归分析 .......... 35
第 6 章 结论........36
6.1 研究结论 ...... 36
6.2 研究的局限性 .......... 36
6.3 研究的展望 .. 37
致 谢..........39
参考文献....40
附录 1 攻读硕士学位期间发表的论文 ...44
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