Abstract: Based on the data of A-share listed company in Shanghai and Shenzhen stock market between 2009 and 2013, studies how customer relationship trading affects the financing restriction and the regulation role of internal control plays on it. The empirical results show that customer relationship trading can accelerate public companies' financing restriction. But high quality of internal control will relax it. This result shows that as a significant part of the management system, high quality of internal control not only ensuring the value of accounting information quality, but also adjusting the customer relationship trading. This result provides new evidence in promoting the design and operation of internal control.