摘要：内部控制在现代企业管理中占据着重要的地位，是企业进行自我调节和自行制约的内在机制。内部控制环境是内部控制框架发挥作用的基础，控制环境运行的有效性、健全性直接关系到企业整个内部控制设计的合理性和有效性。当前，我国上市公司内部控制体系建设尚处于初级阶段，控制环境比较薄弱，也随之呈现出一些固有的弊端。在已有的内部控制理论中，控制环境仅包括内部环境，而忽略了同样很重要的外部环境。鉴于此，本文创造性地将外部环境因素纳入到内部控制环境理论当中，介绍内部控制与拓展后的内部控制环境之间的关系。遵循提出问题、分析问题与解决问题的研究思路，以我国上市公司为研究背景，分析当前内部控制环境的现状其成因，并提出可行性的措施和建议，为完善上市公司内部控制环境提供经验借鉴。
关键词：内部控制 内部控制环境 上市公司
Abstract:Internal control occupies an important position in the modern business management, corporate self-regulation and self-restraint internal mechanism. Play a role in the internal control environment is the basis of the internal control framework, the effectiveness of the control environment to run, the soundness of the whole enterprise is directly related to the rational design of internal control and effectiveness. Currently, the Internal Control System in China is still in its infancy, relatively weak control environment, also will exhibit some inherent drawbacks. In the existing internal control theory, only the internal control environment, including the environment, while ignoring the equally important external environment. In view of this, the paper creatively external environmental factors into the internal control environment theory which describes the relationship between internal control and expansion of the internal control environment. And follow questions, analyze problems and problem-solving research ideas to research the background of China's listed companies, analysis of the current status of the internal control environment, its causes, and to propose measures and proposals, and to provide experience for listed companies to improve their internal control environment reference.
Key words:internal control internal control environment the listed company
