摘要：內部控制在現代企業管理中占據著重要的地位，是企業進行自我調節和自行制約的內在機制。內部控制環境是內部控制框架發揮作用的基礎，控制環境運行的有效性、健全性直接關系到企業整個內部控制設計的合理性和有效性。當前，我國上市公司內部控制體系建設尚處于初級階段，控制環境比較薄弱，也隨之呈現出一些固有的弊端。在已有的內部控制理論中，控制環境僅包括內部環境，而忽略了同樣很重要的外部環境。鑒于此，本文創造性地將外部環境因素納入到內部控制環境理論當中，介紹內部控制與拓展后的內部控制環境之間的關系。遵循提出問題、分析問題與解決問題的研究思路，以我國上市公司為研究背景，分析當前內部控制環境的現狀其成因，并提出可行性的措施和建議，為完善上市公司內部控制環境提供經驗借鑒。

關鍵詞：內部控制  內部控制環境  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