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在内部控制审计重要性愈发提升的如今,本文选取了2012年沪深主板上市公司为研究对象,分析了上市公司内部控制审计与融资成本的相互关系,并提出假说。分析内部控制审计对上市公司融资成本的影响。在进行回归分析后得出的结论为,上市公司中实施内部控制审计的比未实施内部控制审计的上市公司,融资成本更低。
Now that the importance of auditing of internal control is getting more and more important, this article chooses the listed companies in Shanghai and Shenzhen stock market in 2012 as the research object, analyzes the interrelationship between internal control auditing and financing cost of listed companies, and puts forward the hypothesis. Analysis of the impact of internal control auditing on the financing costs of listed companies. After the regression analysis, it is concluded that the listed companies that conduct internal control audit have lower financing costs than the listed companies that do not carry out the internal control audit.