基于AHP判断矩阵特征值计算的内部控制评价体系 |
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作者单位: | ;1.北京语言大学国际商学院 |
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摘 要: | 以中国2013年A股上市公司作为研究样本,通过层次分析法(AHP)构建上市公司内部控制评价指标体系,并通过信息指数方法验证指标体系的合理性,以期为中国上市公司合理的内部控制评价制度建设提供建议和意见.
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关 键 词: | AHP 特征向量 特征值 内部控制 信息指数 |
Internal Control Evaluation System Based on Analytic Hierarchy Process Analysis |
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Institution: | ,International Business School,Beijing Language and Culture University |
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Abstract: | For a kind of hierarchical internal control evaluation system,therational examination is analyzed by constructing information index(ICII)between the input variables and the output variables.Based on AHP mathematical method to build evaluation index system of internal control for Chinese listed companies,this paper collects data of 2013,and the weight coefficient of variables is confirmed applying the methods of analytic hierarchical process(AHP).This paper can offer suggestions and provide theoretical basis for the promotion of internal control evaluation system of listed companies in China. |
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Keywords: | AHP eigenvector eigenvalue internal control ICII |
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