上市公司内部监控机制是公司内部治理机制的重要一环,我国上市公司植根于特定的社会历史文化背景,伴随着中国社会经济的变革,中国公司制企业内部监控机制也经历了起步、过渡、调整、探索四个阶段,并呈现出鲜明的时代特征和社会烙印。 The internal control mechanism of listed companies is an important part of the company’s internal governance mechanism. The listed companies in our country are rooted in a particular social, historical and cultural background. Along with the social and economic changes in China, the internal control mechanism of Chinese corporate enterprises has also undergone the initial steps of transition, Adjust, explore the four stages, and showing a distinctive characteristics of the times and social stigma.