A TOPSIS evaluation index system of entropy weight of enterprise internal control quality based on fuzzy matter-element model was established to master the enterprise internal control quality comprehensively and analyze its influences on enterprise innovation performance accurately. Firstly, a composite fuzzy matter-element model was established based on the fuzzy matter-element theory. Secondly, weights of evaluation indexes were determined by the entropy weight method. Thirdly, the concept of relative closeness was developed by comparison with positive and negative ideal indexes. Finally, the internal control quality levels of 781 listed companies in Chin were measured by TOPSIS method. Results show that: weights of five level-1 indexes for enterprise internal control quality evaluation are different. Specifically, weights of Law & Regulation, Operation and Strategy are higher than those of Financial Statements and Assets Safety. In the level-2 index system, weights of “major litigation and arbitration cases”, “turnover of total assets” and “Tobin’s Q” occupy 66% of total weights. Listed companies which occupy the top10 position in term of internal control quality mainly belong to industries requiring strict monitoring and control over safety production. Enterprise internal control quality differs significantly among different industries. Research conclusions can provide methods and practical references to evaluate internal control quality of Chinese enterprises.
Port Safety Assessment based on Entropy Weight Matter-Element model