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Construction And Empirical Test Of The Evaluation System Of Internal Control Under Goal-orientation

Posted on:2017-11-05Degree:MasterType:Thesis
Country:ChinaCandidate:W H TongFull Text:PDF
GTID:2359330512956196Subject:Business Administration
Abstract/Summary:PDF Full Text Request
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 takes 2014 Shanghai 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 the 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.
Keywords/Search Tags:goal-oriented, internal control evaluation, index system, combined weights
PDF Full Text Request
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