防范共谋是内部控制面临的严峻考验和亟待解决的难题。文章阐述了我国上市公司内部控制系统中的主要合谋行为,运用文献整理方法构建了合谋行为防范的基本框架。依据该框架,提出了防范合谋的内部控制组织机制、激励约束机制、诚信责任机制与信息沟通机制等。 Precautionary collusion is a severe test to be faced by internal control and a difficult problem to be solved urgently. The article expounds the main collusion in the internal control system of listed companies in our country and constructs the basic frame of collusion prevention by using the methods of document collation. Based on this framework, the organizational mechanism of internal control, incentive and restraint mechanism, mechanism of honesty and trustworthiness and mechanism of information communication are put forward.