辽宁石油化工大学学报2017，Vol.37Issue(3)：76-80,5.DOI:10.3969/j.issn.1672-6952.2017.03.016
东北三省上市公司内部控制评价体系的构建
Construction of the Three Northeastern Provinces of Listed Company's Internal Control Evaluation System
毕文思 1王莉华1
作者信息
- 1. 辽宁石油化工大学 经济管理学院,辽宁 抚顺 113001
- 折叠
摘要
Abstract
Taking the three northeastern provinces in Shanghai and Shenzhen 112 listed companies as the sample, based on the level of internal controls to achieve objectives and by means of analytic hierarchy process, the internal control evaluation system was established quantitatively and the operation was tested by economic efficiency indicators.Compared with 112 listed companies internal control system and its analysis of economic indicators, the results showed that most companies which were of better quality internal control obtained economic efficiency.Therefore the internal control system established quantitatively by the main financial indicators was of a certain practicality and application value.关键词
内部控制/评价体系/层次分析/经济效益/财务指标Key words
Internal control/Evaluation system/AHP/Economic efficiency/Financial indicators分类
管理科学引用本文复制引用
毕文思,王莉华..东北三省上市公司内部控制评价体系的构建[J].辽宁石油化工大学学报,2017,37(3):76-80,5.
