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自审计委员会制度在我国开始推行以来，该制度经历了从最初的建议设立到现在的必须设立，随着审计委员会地位的提升以及职责权限的扩充，它作为一个独立的董事会下设机构，负责监督公司内控制度的合理性和适当性，审计委员会对监事会的替代作用日益显现，与此同时，其对内控质量的提升作用也愈发明显。因此，哪些要素可能会对审计委员会的工作产生影响，以及如何加强审计委员会在公司内部控制中的地位，进而帮助公司减少内控缺陷，成为各方利益相关者和社会公众正在思考的问题。关于审计委员会对内控制量的影响研究方面，查阅以往的参考文献发现，大多数学者聚焦于审计委员会部分特征的改变对内控质量带来的变化，如：审计委员会成员数量、男女比例以及专业背景等，而且大多都集中在审计委员会自身的建设上，并没有将两者结合起来进行系统性的研究，很少有通过案例公司来研究审计委员会对内控质量的影响。因此，探讨上市公司审计委员会设置对企业内控质量的影响机制，并对目前上市公司审计委员会存在的不足提出对策建议，对我国审计委员会制度的发展具有重要的现实意义。

本文研究的主要内容是，审计委员会提升内控质量的表现，以及审计委员会对内控质量产生影响的机制和结果分析。首先，本文从审计委员会职责方面介绍了审计委员会与内控质量的关系。其次，本文选取长园科技集团作为案例对象来分析研究审计委员会在履职过程中对内控质量的提升作用，运用迪博内部控制指数作为评价标准分析审计委员会对内控质量的提升效果和局限性。最后，本文从五个关键方面，即增强审计委员会的独立性、明确审计委员会的具体职责、优化审计委员会履职过程中的管理机制、提升审计委员会工作成果的评估标准以及增加审计委员会工作信息的公开透明度，提出了一系列具体建议，旨在使上市公司审计委员会能够更好地提升内控质量，进而改善公司治理。

本文的核心结论是，上市公司审计委员会可以提升内控质量、改善公司治理，审计委员会通过以下方式提升内控质量：监督与评估内外审工作、评估内控制度的有效性、审阅公司的财务信息及其公开披露内容，以及强化内部控制效能。

Since the audit committee system began in our country, the system has experienced from the original proposal to now must set up, with the status of the audit committee and expansion of responsibility authority, it as an independent board of directors consists of institutions, is responsible for monitoring the rationality and appropriateness of internal control system of company, the audit committee of the board of supervisors, at the same time, the effect on improving the quality of internal control is becoming more and more obvious. Therefore, which elements may have an impact on the work of the audit committee, and how to strengthen the position of the audit committee in the internal control of the company, so as to help the company reduce the internal control defects, has become a problem that all stakeholders and the public are thinking about. On the influence of the internal control research, refer to the previous references found that most scholars focus on part of the characteristics of the change of internal control quality, such as: the audit committee number of members, the proportion of men and women and professional background, etc., and mostly are focused on the construction of the audit committee itself, did not combine the two systematic research, few companies through the case company to study the influence of the audit committee on the quality of internal control. Therefore, it is of great practical significance to discuss the influence mechanism of the audit committee of listed companies on the quality of internal control of enterprises, and to put forward countermeasures and suggestions for the shortcomings of the audit committee system in China.

The main content of this paper is the performance of the audit committee to improve the quality of internal control, and the mechanism and result analysis of the impact of the audit committee on the quality of internal control. First, this paper introduces the relationship between the audit committee and the internal control quality in terms of the responsibilities of the audit committee. Secondly, this paper selects Changyuan Technology Group as a case object to analyze and study the role of the audit committee in improving the internal control quality in the process of performing its duties, and uses the Dibo internal control index as the evaluation standard to analyze the effect and limitations of the audit committee on improving the internal control quality. Finally, this paper from five key aspects, namely enhance the independence of the audit committee, clear the specific responsibilities of the audit committee, optimize the audit committee since the process of management mechanism, improve the audit committee work evaluation standards and increase the transparency of the audit committee information, put forward a series of specific Suggestions, aims to make the audit committee of listed companies can better improve the quality of internal control, and improve corporate governance.

The core of this paper conclusion is that the audit committee of listed companies to improve the quality of internal control and improve the ability of corporate governance, the audit committee can through supervision and evaluation of internal audit and audit work, evaluate the effectiveness of the internal control system, review the company's financial information and public disclosure content, and strengthen the internal control efficiency evaluation, so as to achieve the quality of internal control.