一、引言近年来,股权结构、内部控制与公司绩效的关系一直受到学术界的关注,然而学者们的关注要点在于两者之间的关系,即股权结构对内部控制的影响研究、股权结构与公司绩效的实证研究、内部控制与公司绩效的实证研究,却鲜有文献研究三者之间的关系。本文将三者关系结合起来进行研究,原因在于:内部控制与股权结构都是影响公司绩效的重要因素,三者其实形成了一种合作博弈的关 I. INTRODUCTION In recent years, the relationship between ownership structure, internal control and corporate performance has drawn the attention of academics. However, the key point of scholars is the relationship between the two, that is, the influence of ownership structure on internal control, ownership structure and There are few studies on the relationship between the empirical research of corporate performance, the empirical research of internal control and corporate performance. This article will study the relationship between the three, because: internal control and ownership structure are all important factors affecting the company’s performance, the three actually formed a cooperative game off