内部控制质量与权益资本成本关系研究述评与展望  

Review on the Research of the Relationship between Internal Control Quality and Cost of Equity

作　　者：王敏[1] 夏勇[2] 

机构地区：[1]复旦大学管理学院,上海市200443 [2]西安财经学院商学院,西安市710065

出　　处：《经济与管理研究》2011年第5期49-55,共7页Research on Economics and Management

基　　金：国家自然科学基金面上项目(编号70772110);教育部人文社科研究项目(编号08JA630068)

摘　　要：近年来,内部控制质量对公司权益资本成本的影响关系逐渐成为了学者们关注的焦点问题。本文对国内外现有的相关研究文献进行了有机梳理,分别从直接作用路径和间接作用路径两个角度介绍了内部控制质量影响公司权益资本成本的作用机理及其相关的经验证据,并对现有研究成果进行了系统而简要的述评与总结。最后,针对现有研究的不足和存在的问题,本文对未来的研究方向进行了展望。Recently, the impact of internal control quality on the cost of equity has drawn more and more research attention. This paper reviews and summarizes the related literature at home and abroad. Specifically, this paper introduces the mechanisms and related empirical findings on how internal control affects the cost of equity from both views of direct function path and indirect function path. Then it makes a systematic and brief comment and summary on the existing research results. Finally, based on the weaknesses and problems existing in recent research, this paper suggests and points out some future research directions.

关 键 词：内部控制 内部控制质量 权益资本成本 上市公司 

分 类 号：F275[经济管理—企业管理]