本文采用案例分析的方法,对国内外重大财务舞弊案件进行分析,发现财务舞弊与内部控制的缺陷存在内在关联性。内部控制存在缺陷的企业,管理上更分散,财务舞弊的可能性更大。在此基础上,本文对公司治理结构的现状展开分析,从完善公司治理结构角度提出建议,以解决企业内部控制质量问题,从而避免企业舞弊的发生。 This article uses the method of case analysis to analyze the major financial fraud cases both at home and abroad and finds that there is an inherent correlation between the financial fraud and the defects of internal control. Enterprises with flaws in internal control are more managerial and financial fraud more likely. On this basis, this article analyzes the current situation of corporate governance structure and puts forward suggestions from the perspective of perfecting the corporate governance structure so as to solve the problem of internal control quality and avoid the occurrence of corporate fraud.