Through the case of MG,this paper analyses the defects of stock-listed firms in China in accordance with COSO internal control concept and the defining of internal control environment.

• 为此,依照COSO对内部控制的概念以及对内部控制环境的界定,结合MG上市公司事件来分析我国一些上市公司在这方面存在的缺陷。