| Internal control is a key factor to every company. Though internal control theory and practice have developed continuously, the cases for inefficiency still offten happen.Efficient internal control is important, especially for cross listed companies which most are large domestic capital companies. The internal control basic norms and guidance have been adopted on the cross listed company since January 1, 2011 and the company value can reflect the final effect of internal control, so it is imperative to study further on the internal control efficiency of the cross listed companies based on the company value.This article studies the internal control efficiency of the cross listed company from2012 to 2014 based on the company value through data envelopment method and entropy value method. Firstly, it describes the related studies, points out the existed problems,analyzes and defines the internal control, internal control efficiency and relevant theories.Secondly, it describes the current internal control situation, points out the problems and builds the internal control efficiency evaluating indicators guided by the internal control five elements by treating the company value as “output” and internal control as “input”based on the company value combining the special characteristics of the cross listed company. Then, it analyses the internal control efficiency of the cross listed company by data envelopment method and entropy value method and concludes these: the number of efficient DEA among the cross listed company is U shape; 7 companies has high pure vrste and 5 companies has high crste for 2 years, but only 3 companies has high internal control efficiency all the 3 years; it is the most imperative to improve for the information and communication and the least for risk assessment of the internal control elements.Finally, it puts forward the targeted proposals based on the current internal control problems and the data analysis results. |
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