内部控制是企业经济管理活动必不可缺的重要部分,对企业经济决策的正确制定,保护企业财产,保证经济活动的合法性与合理性,促进经济目标的实现起着重要的作用。但是由于各种原因,我国上市公司内部控制存在严重失效的现象,造假,舞弊,操纵利润的事件层出不穷,严重的削弱了 Internal control is an indispensable part of an enterprise’s economic management activities. It plays an important role in correctly formulating corporate economic decisions, protecting corporate assets, ensuring the legitimacy and rationality of economic activities, and promoting economic goals. However, due to various reasons, there are serious failures in the internal control of the listed companies in our country. Fraudulent activities, fraud and manipulation of profits emerge in an endless stream, which severely weakened