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中文摘要：
研究企业市场化进程与内部控制有效性的关系，探索企业实际控制人性质对两者关系的影响，从而发现市场化程度、实际控制人性质和内部控制有效性的相互作用机理。研究表明，市场化进程对内部控制的有效性存在显著的正向影响，国有控制企业内部控制的有效性优于非国有控制企业，相对于非国有控制企业，市场化进程对国有控制企业内部控制的有效性具有更强的提升作用。
英文摘要：
Using the date of listed companies （2009 - 2011）, the index of Market Development Index and Internal Control Index, The paper examines whether the market development and the nature of Actual controller have effect on the effectiveness of internal control. We find that the market development has significant influence on improving the effectiveness of internal control. The results show that the state- owned en- terprise internal control effectiveness is better than that of non - state - owned enterprises, and market devel- opment has more conducive to promote internal control effectiveness of state- owned enterprise than that of non - state - owned enterprises.
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