内部控制治理效率与成本收益之间有着复杂的关系。本文基于成本收益的视角对内部控制治理效率进行了研究,通过内部控制与公司治理的关系阐述了内部控制的意义,根据函数推演论证了内部控制治理效率与边际成本、边际效益之间的关系,并就如何建构合理有效的内部控制制度进行了深入思考。 There is a complex relationship between internal control efficiency and cost-benefit. This paper studies the efficiency of internal control based on cost-benefit perspective, expounds the significance of internal control through the relationship between internal control and corporate governance, and demonstrates the relationship between internal control efficiency and marginal cost and marginal benefit according to function deduction. And made in-depth thinking on how to construct a reasonable and effective internal control system.