Reasonable evaluation of internal control is an important part of business operation，and it also significant to guarantee the development of listed companies, maintain the interests of investors and keep the market in order. Based on principles of constructing the evaluation system of internal controlling, an evaluation system of internal control with the angle of internal control objectives and elements is analyzed by using qualitative and quantitative methods. This system can judge internal controlling comprehensively and objectively, provide reference for the internal control of listed company, which is basic for the horizontal and vertical comparison for its effectiveness.