CAJ | 학술논문

投资效率一直备受学术界和实务界的关注。一些学者针对企业外部交易对投资效率的影响进行了规范研究，但是对企业内部控制对投资效率的影响研究很少且尚不够深入。基于此，开展公司内部控制质量与投资效率相关性的研究，发现鲜有影响因素同时影响着内部控制与投资效率，然而实际中内部控制又明显地影响着投资效率，后续工作就是对二者的关联性进行深入研究，得出科学、严谨的答案，为理论界和企业界提供有价值的研究成果。
투자효솔일직비수학술계화실무계적관주。일사학자침대기업외부교역대투자효솔적영향진행료규범연구，단시대기업내부공제대투자효솔적영향연구흔소차상불구심입。기우차，개전공사내부공제질량여투자효솔상관성적연구，발현선유영향인소동시영향착내부공제여투자효솔，연이실제중내부공제우명현지영향착투자효솔，후속공작취시대이자적관련성진행심입연구，득출과학、엄근적답안，위이론계화기업계제공유개치적연구성과。
Investment efficiency has been highly attention of academia and practice. Some scholars on exter-nal trade impact on investment efficiency on the normative research, but the research on the impact of inter-nal control on investment efficiency is rare and lack of depth. Based on this, this article has carried out the correlation research between the company 's internal control quality and investment efficiency, found that there is little influence factors affecting the internal control and the investment efficiency at the same time, however, in practice the internal control and significantly affects the efficiency of investment, the follow-up work is to study the correlation of both, it is concluded that the answer to the scientific, rigorous, to provide a theoretic and industry realms of valuable research results.