本文采用描述性统计分析的方法,从内部控制审计报告、内部控制审计意见、审计费用等角度对2012年所有A股上市公司的内部控制情况进行了全面而详细的统计分析,揭示了上市公司内部控制审计存在信息披露格式不统一、信息披露不及时、内部控制审计意见与财务报表审计意见不一致、内部控制审计费用披露不充分和部分中介机构的独立性不够等问题,并通过实证研究发现出具规范的内部控制审计报告的上市公司净资产收益率高于未出具规范内部控制审计报告的上市公司、内部控制审计费用与上市公司的市场价值存在着正相关关系,最后针对发现的问题提出加强内部控制法制建设、加强对中介机构独立性的监管、梳理内部控制的相关规范、强化内部审计和审计委员会的内部控制责任等政策建议。 This article adopts descriptive statistical analysis method to conduct a comprehensive and detailed statistical analysis of the internal control of all A-share listed companies in 2012 from the perspectives of internal control audit reports, internal control audit opinions and audit fees, and reveals that the internal control of listed companies There were some problems such as inconsistent information disclosure format, improper information disclosure, inconsistent audit opinion of internal control and financial statement audit, inadequate disclosure of audit fee of internal control and lack of independence of some intermediaries. In addition, some problems were found through empirical research, Of the internal control audit report of the listed company’s return on net assets higher than the company did not issue a standard audit report on the audit of the listed company, the internal control audit costs and the market value of listed companies there is a positive correlation between the problems found in the end to strengthen internal control Legal construction, strengthening the supervision of the independence of intermediaries, sorting out the relevant norms of internal control and strengthening the internal audit and audit committee’s internal control responsibilities and other policy recommendations.