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中文摘要：
以2011－2012年度深交所413家主板非金融上市公司发布的内部控制自我评价报告为研究对象，分析在公司披露其内部控制缺陷后银行等债权人的反应，结果表明：在银行等债权人进行是否贷款的决策之前，较为关注CPA出具的内部控制审计报告；而在做出贷款决定之后、进行贷款期限决策之前，较为关注公司内部控制自我评价报告中的内控缺陷认定标准；债权人对上市公司披露其内控缺陷是有反应的，或者说内控缺陷披露具有经济后果。
英文摘要：
This paper analyzes the effects of internal control deficiency disclosure on the debt capital cost and debt maturity struc- ture based on 2011 -2012 internal control self-assessment reports of 413 China＇ s A share main -board non -finance listed companies in Shenzhen Stock Exchanges. The results show that： CPAs, as an intermediary, play an important role in the disclosure of internal control deficiencies; the market participants like creditors accepts the CPAs＇ professional supervision, which can decrease the debt capital costs; the clearer the deficiency insurance standards are, the more rel- evant information the creditors can obtain. Due to the safety of their funds, they will shorten the debt maturity.
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