中文摘要：

在经济全球化的大背景下,随着互联网技术的发展和市场经济的转变,企业面临着多种复杂的风险。作为当前公司管理的主要构成内容,内部控制的建立和运行情况成为企业运营成功与否的基础。在欧美国家内部控制法律制定获得较大进步的作用下,中国也形成了基于《企业内部控制基本规范》及其配套指引为核心的内部控制相关法律法规体系。上市公司内部控制运用的法律基础开始产生与构建,也在促进上市公司内部控制制度完善方面发挥了重要作用。但中国上市公司内部控制机制在构建和运营阶段具有某些难题。对于内部控制机制的现实问题,应在了解上市公司发展的现实情况的基础上,从完善上市公司内部控制体系入手提出相关对策。

英文摘要：

Under the background of economic globalization, the development of lnternet technology and transformation of market economy brings about complex risks for enterprises. The establishment and operational condition of internal control, the main content of company management, is the basis of successful enterprise operation. The laws and regulations concerning internal control in European and Ameri- can countries have made great progress, facilitating the formulation of relative legal and regulatory system in China, centering on the basic norms for the internal control of enterprises and the supportive guidance. The legal footing of internal control of listed companies plays an important role in improving the internal control system of listed companies. However, there are some difficulties for the internal control of China＇s listed companies in the stages of establishment and operation. To overcome the difficulties, relative strategies should be made based on the development condition of listed companies and started with the improvement of the internal control system.