This article aims to detect determinants of internal control effectiveness for publiclylisted companies in China. The Basic Standards of Enterprise Internal Controls set up in 2008 and the following release of Supplemental Guidelines of Firms’ Internal Control also brings the reinforcement internal control system for Chinese firms. However, internal control in China is still immature and political environment or cultures also should be considered. Thus the second objective is to detect whether previous conclusions regarding determinants of internal control effectiveness such as governance mechanism, ownership constitution and firm characteristics can be applied to China market. Based on companies on ShenZhen Stock Exchange, regression results suggest that higher internal control quality is positively determined by the strength of the board of directors, quality of auditing suppliers and high corporate performance. Financial pressure will decrease the effectiveness, however. Additionally in China market, state-owned companies have worse effectiveness because of unique conditions in China including but not limited to governmental intervention, political-oriented strategy. Results conducted in additional analysis reveal a non-significantly positive finding about the effect of CEO duality on internal control effectiveness, which means further researches are needed to observe accurate tendency in China.