本文选取了内部控制信息披露、控制环境、信息与沟通、监督等4个层次指标,构建内部控制综合评价指标,对内部控制与企业价值之间的相关关系进行实证研究,研究表明内部控制对企业价值有显著的促进作用。内部控制的建立健全和有效执行对企业价值有正向的促进作用,而且两者之间显著相关。 This paper chooses four levels of indicators of internal control information disclosure, control environment, information and communication, supervision and so on, constructs the comprehensive evaluation index of internal control and conducts an empirical research on the correlation between internal control and enterprise value. Value has a significant role in promoting. The establishment, improvement and effective implementation of internal control have a positive effect on the enterprise value, and there is a significant correlation between the two.