【摘要】 地方融资平台市场化转型是重要的现实问题。如何从融资平台自身视角提升市场禀赋以有助于平台市场化转型？作为企业重要内部机制的内部控制如何影响地方融资平台转型？本文以X集团为案例，探讨内部控制对融资平台市场化转型的影响。研究表明，内部控制有助于提升地方融资平台市场禀赋，从而有助于融资平台市场化转型；内部控制通过流程设置，从合规性、风险控制、经营效率和信息透明四个维度提升了融资平台市场禀赋。本文丰富了内部控制经济后果的研究文献，亦对从微观企业视角开展融资平台市场化转型具有一定的借鉴意义。更多还原

【Abstract】 The market-oriented transformation of local financing platforms is an important practical issue.How to improve the market endowment from the perspective of the financing platform itself to help the market-oriented transformation of the platform?Can and how can internal control,as an important internal mechanism of enterprises,affect the transformation of local financing platforms?This article takes Group X as a case study to discuss the impact of internal control on the market-oriented transformation of financing platforms.The results show that internal control improves the market endowment of local financing platforms,thereby contributing to the market-oriented transformation of financing platforms.Internal control enhances the market endowment of the financing platform through process settings in four dimensions:compliance,risk control,ope rational efficiency and info rmation transparency.This paper enriches the resea rch literature on the economic consequences of internal control,and also has certain reference significance for the marketoriented transformation of fin ancing platforms from the perspective of microenterprises.更多还原