经过20余年的高速发展,中国的证券市场已成为全球主要的资本市场之一。上市公司在国民经济中构成中所占份额的高速增长,使得上市公司日益成为中国经济的核心和中坚力量。跨入二十一世纪,上市公司规范运作和抗风险能力逐渐引起社会关注。本文对我国国有上市公司内部控制存在的问题和实施进行了初步探讨。 After more than 20 years of rapid development, China’s securities market has become one of the major capital markets in the world. The rapid growth of the share of listed companies in the composition of the national economy has made listed companies increasingly becoming the core and backbone of China’s economy. Into the twenty-first century, the normative operation of listed companies and anti-risk ability gradually attracted the attention of the community. This article has carried on the preliminary discussion to the existing problems and the implementation of the internal control of the state-owned listed companies in our country.