Abstract：　　　Internal control is an important part of enterprise management. Control environment as the basis of internal control, can influence the efficiency of the whole internal control system. The analysis of the development of the internal control environment may help the enterprise better discover the problem in current situation, and improve the control environment, also it is important for improve the management efficiency. The paper sets Chinese listed company as the foothold, through the understanding of the development of internal control environment, it can analyze the defects in the control environment and make appropriate prospect and programming of the internal control.

Keywords: Chinese Listed Company Internal Control Environment Development Programming

摘要：内部控制是企业管理的重要内容。控制环境作为内部控制的基础，可以直接影响整个内部控制系统的有效性。分析研究内部控制环境的发展历程，对发现其当前所面临的问题，改善控制环境，提高经营管理效率至关重要。本文以中国上市公司为立足点，从内部控制环境发展历程来分析企业在内部控制环境中存在的缺陷并提出相应合理的规划。

关键词：中国上市公司  内部控制环境  发展历程  规划

　　　Internal control is a system of policies and procedures that operate within accounting. These internal controls protect a company from fraud and ensure that the financial records are timely and accurate, and that all legal and regulatory requirements are being met. Enterprise groups as a form of economic organization, is the production of highly developed market economy and socialized production. Listed company is the kind of firm whose shares can be exchanged on a stock market for public trading. With the development of the economy, and with the inspired policies of the nation, there are more and more companies go listing in China. Unlike traditional companies, listed companies have a higher requirement in the respect of internal control. According to related laws and practical experience, each enterprise needs to establish a relatively complete internal control system. What about the actual implementation? In recent years, with the development and change of the national policies and environment for economic development, more and more enterprise goes bankrupt. Behind these painful lessons, there are a variety of complex reasons, but there is no doubt that the failures of the internal control system will be the fatal one.