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《Journal of Hunan University of Technology(Social Science Edition)》 2017-02
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Research on Quality Index Design of Internal Control Information Disclosure:Based on the Entropy Model Measurment

ZHANG Derong;HAN Huali;School of Economics and Trade,Hunan University of Technology;  
According to the shortcomings of the existing methods for assessing the quality index of internal control information disclosure of listed companies,this paper constructs an evaluation index system of internal control information disclosure based on the entropy model measurement and obtains the comprehensive weight of each indicator system so that the evaluation results are objective and true. This provides a more accurate reference for measuring the quality of information disclosure of internal control information of listed companies.
【Key Words】: internal control information disclosure information disclosure quality entropy model measurement index design
【Fund】: 湖南省社科基金项目“基于企业价值最大化视角的财务披露管理研究”(14YBA143)
【CateGory Index】: F275
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