基于熵模型计量的内部控制信息披露质量指数研究

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。

A Research on the Index of Internal Control Disclosure Quality Based on entropy testing model

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.