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With the continuous development of the economy , science and technology continues to progress, intensified global competition , enterprises are facing environment more volatility in the fierce market competition in an invincible position , leaving the business continuity has become the go a common concern . From the experience of China or other countries in the world , the success of any business has a sound internal control system . 2008 China promulgated the \April 26, 2010 , the Ministry of Finance, Securities and Futures Commission, the Audit Commission , China Banking Regulatory Commission and China Insurance Regulatory Commission jointly issued the \However , in view of the establishment of a sound internal control system requires a lot of investment, now it seems the majority of our enterprises to establish and perfect the internal control is subject to policy enforcement , lack of internal control construction initiative . To this end , this paper tries depth internal control and corporate value of listed companies in China , and hope to be able to provide reference for the internal control of listed companies in China to promote the continuous development and improvement , but also for our internal control theory to provide new ideas . Firstly the development of the theory of evolution and the related domestic and foreign research results of the internal control to do a systematic summary and comments , then elements of internal control and corporate value of the theoretical basis of in-depth analysis , and then combined with the COSO internal framework and China circumstances, the listed companies in China 's internal evaluation index system , and finally through the empirical study , listed companies to establish internal control elements and enterprise value model , the study conclusions . Research methods , in order to study the relationship of the elements of internal control and enterprise value , the paper constructs the establishment of the internal control of listed companies in China internal control comprehensive evaluation index data , through the use of public company experience and empirical research found that China 's listed companies and perfect indeed highly significant positive role in promoting the value of the enterprise .
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