内部控制指数是一种对企业内部控制有效性的定量分析指数,企业在内部管理、规避投资风险等各个方面都要以内部控制指数为依据。本文分析了影响上市公司内部控制指数的上市时间因素、交易所因素、公司规模因素、控制人性质因素等等,旨在为提升上市公司内部控制水平提供参考。 The internal control index is a quantitative analysis of the effectiveness of internal control of enterprises index, the enterprise in the internal management, to avoid investment risks and other aspects must be based on the internal control index. This article analyzes the time-to-market, the exchange, the company’s scale and the nature of the controlling shareholder, which influence the internal control index of the listed company, which aims to provide reference for improving the internal control of the listed company.