Research On Internal Control Information Disclosure Quality Evaluation Of Listed Companies In China Based On ANALYTIC Hierarchy Process

Information disclosure is a bridge for the company to communicate with stakeholders and the public,and an important basis for understanding the current situation of the company and predicting the future development potential.Therefore,the quality of information disclosure will inevitably become the focus of attention of investors,managers and other stakeholders.At present,the management of information disclosure in the developed countries has been more mature,while China's information disclosure is still in the primary stage of development,but with the acceleration of integration with the international market,the problems exposed by the quality of information disclosure have become increasingly prominent.With the rapid development of China's existing economic market,if D company wants to take the road of sustainable development and obtain the long-term trust of investors,it must maintain the supervision and management of its own information disclosure quality,so as to effectively analyze the status quo of information disclosure quality,so as to continuously improve the information disclosure quality of the company,so as to help stakeholders to obtain reliable decision-making basis.This paper takes D company as the research object,on the basis of reasonable analysis of its information disclosure quality,puts forward relevant suggestions and safeguard measures to improve the quality of information disclosure.This paper first introduces the concept,definition,disclosure method and corresponding theoretical basis of internal control information disclosure,points out the main laws and regulations of internal control information disclosure of Listed Companies in China at present,and analyzes the basic situation and existing problems of internal control information disclosure of company D;then this paper introduces the construction principles of internal control information disclosure quality evaluation system of company D,and This paper selects three levels of indicators:integrity,authenticity and timeliness,and calculates the weight of the indicators of the internal control information disclosure quality evaluation system of company D Basedon the analytic hierarchy process.Finally,this paper calculates and analyzes the evaluation results of the internal control information disclosure quality of company D,and puts forward countermeasures and suggestions to improve the internal control information disclosure quality of company D Based on the calculation results We should not start from three dimensions: improving the internal control governance structure,strengthening the awareness of internal control information disclosure and establishing and improving the internal control information disclosure system of the company.According to the evaluation results of D company's internal control information disclosure quality based on AHP,it can be seen that in the integrity index system,the importance ranking is the control environment(0.33)> risk assessment(0.25)> control activities(0.21)> information and communication(0.11)>supervision(0.11);in the authenticity index system,the importance ranking is the matter for certified public accountants to audit financial statements Actual situation(0.63)> effectiveness of internal control audit by certified public accountant(0.20)>audit opinion report type of financial statements issued by certified public accountant(0.17).In the fuzzy evaluation,the integrity index score was 79,the authenticity index score was 84,and the timeliness index was 90.In this paper,the internal control information disclosure of listed companies to study the quality evaluation,can enrich the information disclosure quality evaluation study of the theory of literature and provide theoretical basis for enterprise managers and investors,and also for other listed companies to improve management level,improve operation ability,perfect the internal control information disclosure quality evaluation in order to provide the beneficial reference.