本文使用配对样本对照组的方法收集沪深上市公司数据,基于信息化视角对信息技术能力与内部控制绩效关系进行理论与实证研究。研究结果表明,拥有卓越信息技术能力的上市公司在经营效率效果、公司价值和财务报告信息真实和完整等方面有更好的表现;但是信息技术能力对提高资产安全性和促进经营管理合法合规没有显著影响。本研究不仅验证了信息技术能力对内部控制绩效的积极作用,还为有效提高我国企业内部控制水平、实现企业战略目标提供了新的视角。 This article uses the method of paired sample control group to collect the data of Shanghai and Shenzhen listed companies, and makes a theoretical and empirical study on the relationship between information technology capability and internal control performance based on informational perspective. The findings show that listed companies with superior IT capabilities perform better in terms of operational efficiency, company value and financial reporting information truth and integrity, but the ability of IT to improve asset security and promote compliance with business management No significant effect. This study not only verifies the positive effect of information technology capability on internal control performance, but also provides a new perspective for effectively raising the level of internal control in our enterprise and realizing the strategic goal of the enterprise.