内部控制是现代企业管理中的重要内容,其中最重要的就是其对企业债务融资成本的影响。文章对企业控制与债务融资成本进行了概述,阐述了国内外内部控制质量与企业债务融资成本研究现状,对影响企业融资的因素,内部控制质量对企业融资以及融资成本的影响进行了分析。 Internal control is an important part of modern business management, the most important of which is its impact on the cost of corporate debt financing. The article gives an overview of the cost of corporate control and debt financing, elaborates the current situation of domestic and international internal control quality and corporate debt financing cost, analyzes the factors that affect corporate financing, the impact of internal control quality on corporate financing and financing costs.