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摘 要
内部控制的目标是保证财务报告的可靠性、经营的效率和效果以及对法律法
规的遵守。内部控制自我评价报告有重要的两块内容，第一块是内部控制制度建
立和执行情况，主要是内部控制五要素和重点控制活动，第二块是内部控制制度
设立或执行遇到的问题。内部控制只要有一方面不足，不管其它方面内部控制运
行多么良好，内部控制的目标还是无法达到，因此研究上市公司内部控制缺陷的
产生影响因素是很有必要的。那到底什么因素会导致公司出现内部控制缺陷？那
些因素是更主要的呢？这明显是一个需要通过实证来求解的问题。所以，本文从
股权结构的角度出发，运用实证分析法研究上市公司的内部控制。

本文将结合当下学术界新兴的股权结构视角，对上市公司内部控制进行全新
地观察，分析上市公司股权结构对于其内部控制的影响，并探究出上市公司股权
结构影响其内部控制的作用机制。首先，论文将整合学术界已有的基于不同角度
对于上市公司内部控制产生缺陷的原因的分析，提出以往观点的不足之处，以此
体现出本文的学术价值。随后，论文将先介绍文章中需要用到的主要理论知识，
理论知识部分将分为两块来介绍，一块是权力结构方面的理论知识，一块是企业
内部控制方面的理论知识。然后，本文将以之前章节中所阐述的各种理论为基础，
结合上市公司内部控制以及股东权力结构现状，作出上市公司股东权力结构影响
内部控制的作用机制的假设。在提出假设之后，论文将利用实证以及数量模型对
作用机制进行证明。最后，文章将以得出的相关结论、问题解决建议以及学术展
望结尾。

关键词：上市公司；内部控制；内部控制缺陷；股东权力结构；影响因素ABSTRACT
Objectives of internal control is to ensure the reliability of financial reporting ,
efficiency and effectiveness of operations and compliance with laws and regulations.
Internal control self-assessment report two important content , the first one is the
establishment and implementation of the internal control system , the main five
elements of internal control and key control activities , and the second block is the
problem of the internal control system set up or run encounter. As long as there is
insufficient internal controls on the one hand , no matter how good internal control
other aspects of operation of the internal control objectives are still unable to reach ,
so the research factors generate internal control deficiencies listed companies is
necessary . What are the factors that in the end will lead to companies with internal
control deficienciesThose factors are more important thenThis is clearly a need to
solve problems through empirical . Therefore, this article from the perspective of the
ownership structure of the departure , the use of empirical analysis of Listed
Company's internal control .
This will combine the perspective of contemporary academia emerging
ownership structure, internal control of listed companies a new way to observe,
analyze shareholding structure of listed companies for the impact of its internal
control and ownership structure of listed companies to explore the impact of its
internal control mechanisms. First, the paper will analyze the academic integration of
existing defects based on different angles of internal control of listed companies for
the reasons put forward in the past inadequacies of view , this reflects the academic
value of this article. Subsequently , the paper describes the main theoretical
knowledge will be the first article in the need to use theoretical knowledge to
introduce part will be divided into two , one is the power structure of the theory of
knowledge , a theoretical knowledge of internal control. Then , the paper will be
before the various theories expounded chapters , combined with the status quo power
structure controlling shareholders of listed companies as well as internal ,
shareholders of listed companies the power to influence the structure of the internal
control mechanism of action hypothesis . After the proposed hypothesis , the paper
will use the empirical model and the number of proven mechanism of action . Finally,
the article will draw the relevant conclusions , recommendations, and problem solving
academic prospects at the end.
Key Words:Listed companies; Internal control;Internal control deficiencies;
Ownership structure; Influencing factors