探讨了内部控制审计与企业融资成本的关系和影响因素,指出:内部控制审计的作用不仅仅是对企业行为的监督与控制,也有一种信号传递的作用,影响着外界投资者对企业的判断和决策,通过分析内部控制审计成本与融资成本之间的边际效用递减规律,可以得出内部控制审计质量与企业融资成本之间的内在关系。 Discussed the relationship between internal control audit and corporate finance costs and the influencing factors, and pointed out that the role of internal control audit is not only the supervision and control of corporate behavior, but also a signal transmission that affects the judgment of outside investors on the enterprise And decision-making, by analyzing the diminishing law of marginal utility between the audit cost of internal control and the cost of financing, we can draw the internal relationship between audit quality of internal control and financing cost of enterprises.