摘 要:內部控制是現代企業管理的重要內容，也是企業進行自我調節和自我制約的內在機制，它的基本目標是保證企業資產的安全性、經營活動的有效性以及財務報告的可靠性。企業內部控制能否有效實施的關鍵在于內部控制制度的建設，基于上述考慮，有必要對大中型企業特別是上市公司的內部控制制度進行系統化的分析研究。

　　　本文綜合運用了文獻研究法、歸納總結法、案例分析法等研究方法。首先對內部控制理論進行簡介，回顧了內部控制的發展歷程，從其重要的社會意義體現上市公司內控制度建設的必要性。其次闡述現階段上市公司內部控制制度的現狀，從多方面分析其存在的問題，并找出內部控制普遍薄弱的原因。再針對這些問題提出加強上市公司內部控制的建議和有效建設上市公司內部控制制度的對策，希望能對我國內部控制的研究提供一點啟示。最后通過案例分析，針對中國農業銀行股份有限公司泰州分行內部控制方面存在的缺陷提出改進其內控制度的措施，為進一步完善上市公司內部控制制度建設提供借鑒。

關鍵詞：上市公司；內部控制；制度建設

ABSTRACT:Internal control is an important part of the modern enterprise management. It’s also the enterprise internal mechanism of self-regulation and self-restraint. Its basic objective is to ensure the security of corporate assets, the effectiveness of operating activities and the reliability of financial reporting. The construction of the internal control system is the key of function of internal control. Based on above consideration, it is necessary to analyze the internal control system for large or medium-sized enterprises, especially listed companies.

　　This article uses literature study, summarized induction, case analysis and other research methods. It firstly reviews the internal control theory and the development of internal control, analyzing the necessity of the listed company's internal control system construction from its social significance. Elaborate on the status of the internal control system of listed companies, the paper analyzes its problems from various perspectives and identifies the generally weak internal control. Given to those issues, it provides recommendations to strengthen internal control and corresponding countermeasures to construct effective internal control system. Lastly, through case study, the article puts forward suggestions to improve its internal control system according to the problems in internal control of the Agricultural Bank of China branch in Taizhou, to provide a reference for the listed companies to further improve their internal control system.

Keywords: Listed Companies; Internal Control; System Building