内部控制的理论是在近两个世纪里得到不断发展和丰富,经历了由单一到完整、简单到复杂的发展完善的过程。我国在目前的经济发展中,步入到了一个十分重要的阶段。广州市是我国的重点经济发展地区,其上市公司的数量每年都在增长,虽然带来了巨大的经济效益,但在内部控制方面还是有待提升的。相对而言,内部控制是上市公司发展的重要部分,一旦与上市公司的发展不匹配,势必会造成市场分额的下降,同时还会影响上市公司的未来进步,很多方面造成的影响都是比较大的。在今后的工作中,应通过多元化的手段,不断提高广州市上市企业内部控制的有效性,巩固经济发展水平的基础上,应促使广州市建立经济上的良性循环。 The theory of internal control has been continuously developed and enriched in the past two centuries and has undergone a perfect process of development from simple to complete and from simple to complex. In the current economic development, our country has entered a very important stage. Guangzhou is a key economic development area in China. The number of its listed companies is growing each year. Although it has brought huge economic benefits, it still needs to be improved in terms of internal control. Relatively speaking, internal control is an important part of the development of a listed company. If it does not match with the development of a listed company, it will inevitably cause a drop in the market share and will also affect the future progress of listed companies. In many aspects, the impact is relatively small big. In the future work, we should urge Guangzhou to establish a virtuous circle of economy on the basis of diversified means, continuously improving the effectiveness of internal control of listed companies in Guangzhou and consolidating the level of economic development.