关键词: 内部控制,银行股权关联,供应商关系交易

Abstract: Taking the 2007-2016 A-share listed company as the research object, this paper examines for the first time the influence of bank equity association on the enterprises’ supplier relationship transaction and the adjustment effect of internal control from the perspective of the joint-stock banks. The findings show that the joint-stock banks can help to increase the supplier relationship transaction of the enterprises, but there is an inverted U-shaped rise-fall relationship between them and the share-holding ratio, and this kind of relationship will be suppressed to a certain extent in the enterprises with higher internal control quality. The results of further study show that the supplier relationship transaction is more sensitive to national commercial banks than local commercial banks. These indicate that in the transitional economic society, the excessively close relationship between banks and enterprises is not conducive to the maintenance of the supplier relationship transactions, and a sound and effective internal control system can play a significant role in the establishing of corporate relationships, the balancing of the choice of contract structure, and the controlling of the risks.

Key words: internal control; bank equity association; supplier relationship transaction