The Construction of Evaluation System of Internal Control Based on the Objective and Empirical Test

At present, China's government is developing the evaluation of internal control in the listed companies. In order to ensure the effectiveness of the evaluation results and save the costs of the evaluation, the author tries to construct an evaluation system based on the realization level of control objectives. By testing a sample of 94 commercial enterprises listed on Shanghai and Shenzhen Stock Exchange, the empirical results prove the reliability and validity of the evaluation system.