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本文选取2010-2014年沪深A股上市公司数据为样本,以产权性质为切入点,分析了企业内部控制质量和企业债务融资间的关系。研究表明,对于企业债务融资效率来说内部控制质量起着定价作用。但我国企业对内部控制建设的重视程度比较低,内部控制还未能将其债务融资指引作用完全发挥出来。
This paper selects the data of Shanghai and Shenzhen A-share listed companies from 2010 to 2014 as a sample, and analyzes the relationship between the quality of internal control and corporate debt financing from the nature of property rights. Research shows that internal control quality plays a role in pricing the efficiency of corporate debt financing. However, Chinese enterprises pay less attention to the construction of internal control and internal control has not been able to give full play to the guiding role of debt financing.