随着我国市场经济体制和证券市场的日益完善和发展、会计信息的社会影响不断扩大,会计舞弊现象也日渐盛行与蔓延。因此企业在设计内部控制行为模式时,须将防止、发现和纠正会计舞弊风险作为核心考虑要素,以实现在会计舞弊风险导向下的内部控制行为模式的转换。 With the continuous improvement and development of the market economy system and securities market in our country, the social influence of accounting information is constantly expanding and the phenomenon of accounting fraud is also prevailing and spreading. Therefore, when designing the internal control behavior model, enterprises should take the prevention, detection and correction of accounting fraud risk as the core consideration in order to realize the conversion of the internal control behavior mode guided by the risk of accounting fraud.