The efficency objective of corporate operation is the key objective of the internal control. The realization of the objective determines the the extent to which how well the corporate internal control functions. This paper first sets up a assessment index system on the basis of financial analysis theory, then decides the assessment index weight of the assessment index system by using the entropy weight method, next builds up an operation objective index of internal control of China listed companies by means of assessment index with no quantitative results multiplying its weigh and adding, and finally makes an index analysis of operation objectives of listed companies of Shanghai Stock Exchange.