频发的上市公司舞弊案件充分暴露了企业内部控制的薄弱。资本市场监管者希望通过强制性内部控制信息披露制度,促进上市公司完善内部控制制度建设,以期达到遏制舞弊行为的目的。本文利用委托代理理论对内部控制审计制度的影响进行分析,并指出现阶段我国内部控制审计制度存在的一些问题,尝试提出改进建议。 Frequent cases of listed companies fraud fully exposed the weakness of internal control. Capital market regulators hope that through the compulsory internal control information disclosure system to promote listed companies to improve the internal control system, with a view to curb the purpose of fraud. In this paper, the author analyzes the influence of the principal-agent theory on the audit system of internal control and points out some problems existing in the audit system of the internal control in our country at this stage, and tries to put forward suggestions for improvement.