摘要：控制环境是指影响公司在建立、制定政策、执行程序以及效率等方面所产生的各种加强或削弱的因素，控制环境可分为内部控制环境和外部控制环境。公司的内部控制都是在特定的控制环境中实施的，是和特定的控制环境相适应的，因此，内部控制系统功能发挥的过程就是内部控制系统与控制环境相互影响相互作用的过程，控制环境不但直接影响内部控制的建立，还直接决定到内部控制实施的效果，影响到内部控制目标的实现。所以，要加强和完善内部控制，首先应优化控制环境。

关键词：上市公司 内部控制 控制环境  

Abstract: The control environment is affecting the company in building, policy development, such as the implementation of various programs and the resulting efficiency factors that strengthen or weaken the control environment can be divided into internal control environment and external control environment. Internal control are implemented in a specific controlled environment, and it is adapted to the particular control environment, and therefore, the process control system of the internal functioning of the internal control system is to control the environmental impact of the process of mutual interaction, control environment not only directly affect the establishment of internal control, but also directly determine the effect of the implementation of internal control, affect the realization of the internal control objectives. Therefore, to strengthen and improve internal controls, you should first optimize the control environment. 

Key words: listed companies  internal control  controlled environment