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1、AbstractAccordingtoFortunemagazinesurveyofChineseenterprisessurvivaltimeshowedChina'slistedcompaniesonaveragesurvivaltimeof8-10years,thecollapseofseveralcompaniesreached400,000peryear,thecompanyinthedevelopedeconomiesinvivosurvivaltimeofabout40years,andeveryyearthenumberofcompaniescl
2、osingdownaboutaquarterofChina.ComparativedatashowthatChina'srapideconomicdevelopmenttoday，summarizestheexistingliteratureontheefectivenessofinternalcontrolandcorporatecapacityforsustainabledevelopment;thirdpartisthetheoreticalanalysis,thefirstofinternalcontrol,thearticledescribesthee
3、valuationofinternalcontrolobjectives,evaluationofthecontentandevaluationmethodsandotherissues;secondlyintermsofitscapacityforsustainabledevelopment,thispaperanalyzestheconnotationofsustainabledevelopment,thecompany'scorecompetitivenessconnotation,thecompositionofthecompanytosustainab
4、ledevelopmentandthefactorsaffectingthesustainabledevelopmentcapacityofthefouraspectsofthetheory;Finally,throughtheanalysisoftheprincipal-agenttheoryandthetheoryofsustainabledevelopment,forlaterstudytheeffectivenessofinternalcontrolsandcorporatecapacityforsustainabledevelopmenttomakea
5、correlationbetweenthetheoreticalsupport.Thefourthpartisempirical,2011to2009China'sA-sharelistedcompaniesin875samplesofdataregressionmodelstestedtherelationshipbetweeninternalcontrolrelevanttothevalidityoflistedcompaniesandcorporatecapacityforsustainabledevelopment.Thefifthpart,butals
6、othelastpartofthearticleproposesconclusionsandrecommendations,thepartsummarizestheempiricalresultsofempiricalresearch,andonhowtoimprovethecompany'scapacityforsustainabledevelopmentrecommendations,andcombinedwithearlierstudiesraisedtheissuefurtherresearchdirections.Finally,atthedefici
7、enciesaresummarizedinthisarticle.Findingsshowthat:theeffectivenessofinternalcontrolCompositeIndexandthesustainabilityofthecompanybetweenthecompositescorewassignificantlycorrelatedinthe1%confidencelevel,indicatingthataneffectiveinternalcontrolscorecansignificantlyimprovethecapacityfor
8、sustainabled
