公司治理与企业内部资本市场效率关系一直是财务管理研究的重点。国内外学者分别从理论和实证两个方面对公司治理、内部资本市场效率以及二者间相互关系进行了深入研究。其结果表明,将内部资本市场放在企业集团的框架下研究公司治理对内部资本市场配置效率的影响,可深入了解公司治理与内部资本市场效率之间的关系,从而寻找提高内部资本市场效率的新方向,促进其更好地通过公司治理提高内部资本市场效率。%The relationship between corporate governance and inner-enterprise capital efficiency has been the study focus of financial management. Researchers at home and abroad have undertaken profound researches on the two and their relationship both theoretically and empirically. The results show that the relationship could be well understood when investigating the influence of corporate governance to the allocation efficiency of internal capital markets with the internal capital market put in the framework of enterprise groups. In so do-ing, the new trend for improving the internal market efficiency could be found.
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