Abstract
In order to study on the management quality of internal control in the quoted companies, the company management quality evaluation system is constructed with the combination of five aspects including profitability, operation ability, debt paying ability, development ability and cash flow. Meanwhile, Logistic model is applied to operate dimensionless treatment on all evaluating indexes and entropy evaluation method is applied to determine the weight of each index in the evaluating index system. Eventually, the management goal indexes of internal control of quoted companies are established with multiplying and adding of the standardized results and their weight of evaluation indexes. With the expectation of providing suggestion on improving internal control qualities of quoted companies, SZSE quoted companies are taken as examples, and the management qualities of internal control of quoted companies in China are analyzed.
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Li, Yn., Luo, Z. (2016). Study on the Management Quality of Internal Control—Empirical Analysis of the Quoted Companies in Chian. In: Qi, E. (eds) Proceedings of the 6th International Asia Conference on Industrial Engineering and Management Innovation. Atlantis Press, Paris. https://doi.org/10.2991/978-94-6239-148-2_32
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DOI: https://doi.org/10.2991/978-94-6239-148-2_32
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