国内上市公司内部控制监管体系建设研究摘要近年来,为了进一步完善上市公司内部控制制度,提高内部控制质量,国内在加强内部控制信息披露方面做出了较大努力。但是，作为新事物，国内的很多企业对内部控制还不甚了解，对内部控制体系的建设还不知从何下手。文章试图运用企业内部控制的理论，在分析国内内部控制监管体系的基础上，剖析国内上市公司的内部控制的问题，对国内上市公司内部控制体系的建设进行探讨。内部控制的基本理论是文章的指导思想。国内现行内部控制监管体系是文章研究的基础。当前上市公司在内部控制方面存在的问题是文章分析研究的重点对象。
关键词：国内；上市公司；内部控制；监管体系
Domestic listed companies to build internal control supervision system
Abstract
In recent years, in order to further improve internal control system of listed companies and internal control quality, China has made great efforts on internal control information disclosure .internal control,as a new thing,is unfamiliar to many companies,which even don't know where to start.This paper tries to dissect the problems in internal control encountered by some listed companies and discusses the setup of internal control system in listed company of our country. Internal control theory is the guiding thought of this paper. This paper has the current supervisory system of internal control in our country as its base. The subject of this paper is the problems the listed companies encountered in internal control.
Key words: internal; Listed Company ；Internal Control ；a mechanism for oversight and management
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