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商业信用融资作为银行借款的替代融资方式,在一定程度上帮企业缓解了融资难问题。高质量的内部控制可以保证财务报告信息的真实性和可靠性,提高企业与外部利益相关者之间的信任度,有利于企业进行商业信用融资。本文分析了内部控制质量对企业商业信用融资额所产生的积极影响,同时考虑了区域市场化水平对二者关系的影响,并提出对企业融资结论和建议。
Commercial credit financing, as an alternative financing method for bank loans, helped to ease the problem of financing difficulties to a certain extent. High-quality internal control can ensure the authenticity and reliability of financial report information, enhance the trust between the enterprise and external stakeholders, and facilitate the commercial credit financing of enterprises. This paper analyzes the positive impact of internal control quality on the amount of commercial credit financing of enterprises, taking into account the impact of regional marketization on the relationship between the two, and puts forward the conclusions and recommendations on corporate financing.