上市公司由于其特别的属性,受到来自金融监管机构的严格监查,因而采取的公司内部控制体制来提高公司的效率,也为了通过提高自身管理水平来加强公司的竞争力。随着金融市场各种丑闻频发,上市公司内部控制的风险被进一步重视起来,建立有效的制度来对风险进行相关的管理显得尤为重要。 Because of its special attributes, listed companies are subject to strict supervision from financial regulators, so the internal control system adopted to improve the efficiency of the company, but also to enhance the competitiveness of the company by improving its own management level. With the frequent scandals in financial markets, the risks of internal control of listed companies are further valued. It is particularly important to establish an effective system to manage the risks.