CAJ | 학술논문

量化评估上市公司内部控制信息披露的质量，不论在理论上还是在对上市公司的治理实践上，都有着非同寻常的价值，针对现有以内部控制信息披露详细程度计量、以哑元变量方法计量以及合成指标法等计量方法存在的缺陷，构建了基于熵模型计量的内部控制信息披露质量指数，经实证检验，结果显示该计量指数不仅更为全面、客观，而且计算便捷，计量结果更为可靠，既能够反映制度变迁的背景，也能够有效反映个体间的质量差异。
양화평고상시공사내부공제신식피로적질량，불론재이론상환시재대상시공사적치리실천상，도유착비동심상적개치，침대현유이내부공제신식피로상세정도계량、이아원변량방법계량이급합성지표법등계량방법존재적결함，구건료기우적모형계량적내부공제신식피로질량지수，경실증검험，결과현시해계량지수불부경위전면、객관，이차계산편첩，계량결과경위가고，기능구반영제도변천적배경，야능구유효반영개체간적질량차이。
The assessment on the quality of the disclosure of the internal control information of a listed company is of an extraordinary value whether it is considered theoretically or used for the governing practice. Aiming at the existent drawbacks of the measuring methods including those measuring the detailed degree of the disclosure of the internal control information, measuring the dummy variables, and measuring with the synthetic indicators, we have constructed a quality index for the disclosure of the internal control information based on the measurement of the entropy model and testified it empirically. The results denote that the measuring index is not all - sided, and objective, but can be used more conveniently and rapidly; the measuring results are more reliable, not only reflecting the background of the change in the system, but effectively reflecting the qualitative difference between individuals as well.