CAJ | 학술논문

内部控制是各经济单位和组织在经济活动中建立的一种相互制约的企业组织形式，以及职责分工制度。股权融资成本实质上是上市公司获得资金使用权所要给付资金所有者的报酬或者为上市公司所需承担的各项费用。已有的研究成果显示，对于内部控制质量低的企业而言，内部控制质量高的企业有较低的股权融资成本。新一届领导人上任，面对新形势，提出在经济转型升级下，对降低股权融资成本，提高内部控制提出新的政策性建议。促进证券市场的健康有序发展，实现资源的优化配置。
내부공제시각경제단위화조직재경제활동중건립적일충상호제약적기업조직형식，이급직책분공제도。고권융자성본실질상시상시공사획득자금사용권소요급부자금소유자적보수혹자위상시공사소수승담적각항비용。이유적연구성과현시，대우내부공제질량저적기업이언，내부공제질량고적기업유교저적고권융자성본。신일계령도인상임，면대신형세，제출재경제전형승급하，대강저고권융자성본，제고내부공제제출신적정책성건의。촉진증권시장적건강유서발전，실현자원적우화배치。
Internal control is economic units and organizations establish a mutually restricted form of business organization in economic activities,and responsibility of labor system.Equity financing cost is the listed company pay the capital owner or required the fees essentially.In existing research results show that the high quality internal control has a lower cost of company financing equity than low quality internal control.The new leaders in office,facing the new situation,under the economic reform and upgrade,put forward police suggestions to reduce the cost of financing equity by improving internal control.Promoting the security market development healthy and orderly to achieve the optimal allocation of resource.