随着我国经济的深化改革,多元化、集团化的金字塔式企业组织形式普遍存在。在“系”风日盛的市场背景下,内部资本市场理论必然成为公司治理和证券市场的一个重要研究话题。本文对国内关于内部资本市场的研究现状进行了梳理提炼,同时指出内部资本市场研究的不足,并对内部资本市场未来的研究提出了建议。 With the deepening of China’s economic reform, diversification, the group of pyramidal business organizations are ubiquitous. In the “Department ” windy market background, the internal capital market theory will inevitably become an important topic of corporate governance and the securities market. This paper reviews the domestic research on the internal capital market, at the same time points out the inadequacies of the research on the internal capital market and puts forward some suggestions on the future research of the internal capital market.