从市场制度环境出发,探析其对内部控制的影响效用,提出研究假设,并构建相关检验模型。以2011~2013年沪深两市A股上市公司为样本进行实证检验,通过分析证实:政府对市场的干预越小、市场竞争越有序,上市公司内部控制的效果就越明显,为上市公司进行有效内部控制提供了借鉴,具有一定的实践指导效用。 Based on the market institutional environment, this paper analyzes its impact on internal control, puts forward research hypotheses and constructs relevant test models. Based on the empirical analysis of the A-share listed companies in Shanghai and Shenzhen stock exchanges from 2011 to 2013, it is proved through analysis that the government intervention in the market is smaller and the market competition is more orderly. The effect of internal control of listed companies is more obvious, Provide effective reference for internal control, and have some practical guidance.