%0 Journal Article
%T 信息化背景下内部控制质量对债券发行的影响分析<br>Analysis of the Impact of Internal Control Quality on Bond Issuance under the Context of Informatization
%A 卢雨婷
%J E-Commerce Letters
%P 340-345
%@ 2168-5851
%D 2025
%I Hans Publishing
%R 10.12677/ecl.2025.1461746
%X 在信息化浪潮席卷全球的时代背景下&#65292;企业内部控制质量对债券发行的影响机制展现出复杂而多维的动态交互关系。本文从企业信息化的独特视角出发&#65292;深入剖析了内部控制如何通过信息高效传递、风险精准管控以及治理结构持续优化三大核心机制&#65292;作用于企业信用评级体系&#65292;并最终影响债券发行条件的传导路径。本研究不仅在理论层面丰富了企业信息化与内部控制领域的交叉研究维度&#65292;还在实践维度为债券市场各类参与主体提供了识别内部控制信号价值的新视角&#65292;对于推动企业完善内控体系、深化信息化建设进程、构建可持续融资竞争优势具有现实意义。<br>Under the background of the wave of informatization sweeping the world, the mechanism of corporate internal control quality influencing bond issuance shows a complex and multi-dimensional dynamic interaction. Starting from the unique perspective of enterprises informatization, this paper systematically analyzes how the internal control acts on the enterprise credit rating system through the three core mechanisms of efficient transmission of information, precise risk management and continuous optimization of the governance structure, and ultimately affects the conduction path of bond issuance conditions. This study not only enriches the cross-research dimension of enterprises informatization and internal control at the theoretical level, but also provides a new perspective to identify the value of internal control signals for all kinds of participants in the bond market at the practical level, which is of practical significance for promoting enterprises to improve their internal control system, deepen the process of informatization construction, and build a competitive advantage in sustainable financing.
%K 企业信息化&#65292
%K 内部控制&#65292
%K 企业信用评级&#65292
%K 公司债券<br>Enterprises Informatization
%K Internal Control
%K Corporate Credit Rating
%K Corporate Bonds
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=116559