利用2000年到2007年公司诉讼(corporate lawsuit)的数据,本文研究了内部控制、公司诉讼与企业价值之间的关系。结果显示:(1)企业内部控制存在重大缺陷、公司绩效越差、财务杠杆越高和规模越小的公司,其被诉的概率越大;(2)相比其他公司,内部控制存在重大缺陷的公司,其企业价值更低;(3)和其他公司相比,由于高额的诉讼成本,陷入诉讼纠纷的企业,其企业价值更低。 Using data from corporate lawsuits from 2000 to 2007, this paper examines the relationship between internal controls, corporate litigation and firm value. The results show that: (1) there are major defects in the internal control of the enterprise, the worse the performance of the company, the higher the financial leverage and the smaller the size of the company, the greater the probability of being sued; (2) The internal control has significant defects compared with other companies (3) companies that fall into litigation disputes have a lower business value than other companies due to the high cost of litigation.