摘 要:内部控制是现代企业管理的重要内容，也是企业进行自我调节和自我制约的内在机制，它的基本目标是保证企业资产的安全性、经营活动的有效性以及财务报告的可靠性。企业内部控制能否有效实施的关键在于内部控制制度的建设，基于上述考虑，有必要对大中型企业特别是上市公司的内部控制制度进行系统化的分析研究。
本文综合运用了文献研究法、归纳总结法、案例分析法等研究方法。首先对内部控制理论进行简介，回顾了内部控制的发展历程，从其重要的社会意义体现上市公司内控制度建设的必要性。其次阐述现阶段上市公司内部控制制度的现状，从多方面分析其存在的问题，并找出内部控制普遍薄弱的原因。再针对这些问题提出加强上市公司内部控制的建议和有效建设上市公司内部控制制度的对策，希望能对我国内部控制的研究提供一点启示。最后通过案例分析，针对中国农业银行股份有限公司泰州分行内部控制方面存在的缺陷提出改进其内控制度的措施，为进一步完善上市公司内部控制制度建设提供借鉴。
关键词：上市公司；内部控制；制度建设
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
