【作者】 陈金龙；

【Author】 Jin-long Chen;Business Administration School of Huaqiao University;

【机构】 华侨大学工商管理学院；

【摘要】 本文从内部控制目标实现程度的视角研究内部控制风险承受能力评估,依据内部控制的五个目标,选取了9个能够在较大程度上反映这五个目标实现程度的指标,构建了内部控制风险承受能力评估模型。然后,从内部控制风险承受能力与企业内控信息披露、营业外支出和特殊处理的关系出发,以沪深两市A股上市公司2010年数据为例,对该指数的科学合理性进行检验。检验结果表明本文所构建的内部控制风险承受能力指数是有效的。更多还原

【Abstract】 Based on rigorous theoretical analysis, the article presents the perspective that studying assessment of risk tolerance of internal control should based on studying the degree of realization of internal control objectives. To study the five objectives of internal control, the article selects nine indexes which could be easily collected and can largely reflect the degree of realization of, and meanwhile builds assessment model. The last, using the data of listed firms issued A-share in 2010, the article inspects the scientific rationality of index by studying the features of risk-bearing capacity of internal control, that is, the relationship between the risk tolerance of internal control and the quality of disclosure of internal control, non-operating expenses and special treatment. The results show that the index is scientific and rational.更多还原