中文摘要：

企业经营活动的效率效果目标是内部控制目标体系中最重要、最核心的目标,该目标的实现程度决定着企业内部控制质量和水平。依据系统论、财务分析理论建立评价指标体系,利用熵权法确定评价指标体系中各评价指标权重,采用评价指标无量纲化结果与其权重相乘再相加的方式建立中国上市公司内部控制经营目标指数,并对沪市上市公司内部控制经营目标进行指数分析。

英文摘要：

The efficency objective of corporate operation is the key objective of the internal control. The realization of the objective determines the the extent to which how well the corporate internal control functions. This paper first sets up a assessment index system on the basis of financial analysis theory, then decides the assessment index weight of the assessment index system by using the entropy weight method, next builds up an operation objective index of internal control of China listed companies by means of assessment index with no quantitative results multiplying its weigh and adding, and finally makes an index analysis of operation objectives of listed companies of Shanghai Stock Exchange.