摘要：控制環境是指影響公司在建立、制定政策、執行程序以及效率等方面所產生的各種加強或削弱的因素，控制環境可分為內部控制環境和外部控制環境。公司的內部控制都是在特定的控制環境中實施的，是和特定的控制環境相適應的，因此，內部控制系統功能發揮的過程就是內部控制系統與控制環境相互影響相互作用的過程，控制環境不但直接影響內部控制的建立，還直接決定到內部控制實施的效果，影響到內部控制目標的實現。所以，要加強和完善內部控制，首先應優化控制環境。

關鍵詞：上市公司 內部控制 控制環境  

Abstract: The control environment is affecting the company in building, policy development, such as the implementation of various programs and the resulting efficiency factors that strengthen or weaken the control environment can be divided into internal control environment and external control environment. Internal control are implemented in a specific controlled environment, and it is adapted to the particular control environment, and therefore, the process control system of the internal functioning of the internal control system is to control the environmental impact of the process of mutual interaction, control environment not only directly affect the establishment of internal control, but also directly determine the effect of the implementation of internal control, affect the realization of the internal control objectives. Therefore, to strengthen and improve internal controls, you should first optimize the control environment. 

Key words: listed companies  internal control  controlled environment