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中文摘要：
本文选取2007年沪深两市的A股上市公司作为样本，通过理论分析与文献收集整理．从企业内部控制信息披露数据量化企业内部控制质量，同时以控股股东性质、股权集中度与机构投资者持股比例等指标作为股权结构的表征变量，分析股权结构对企业内部控制质量的影响。实证研究结果表明，我国上市公司的股权结构影响内部控制质量水平。
英文摘要：
This paper chooses the A shares of the listed companies in Shanghai and Shenzhen stock exchanges in 2007 as samples to do regression analysis. Through theoretic analysis and literature collection and sorting, it quantifies the quality of internal control from the disclosed internal control information data. At the same time, with such indicators as the nature of the controlling shareholders, the equity ownership concentration and the proportion of institutional investors shareholding as the characterization variables of the ownership structure, it analyses the influence of ownership structure on the enterprise internal control quality. The results of the empirical study indicate that the ownership structure of China＇s listed companies can affect the quality of internal control.
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