近年来,会计舞弊问题在已成为一个热点话题,相关丑闻也是层出不穷,引起了社会各层的震动。会计舞弊现不仅降低了社会大众对上市公司的信任度,也使得社会的资源配置出现了一系列问题。针对这一问题,本文通过调查研究,发现上市公司会计舞弊现象与其内部控制制度、外部监管不力有重大关联,在此基础上对如何完善上市公司会计监管进行了探讨。 In recent years, the issue of accounting fraud has become a hot topic, related scandals are endless, causing the vibration of all levels of society. Accounting fraud not only reduces the public’s trust in listed companies, but also makes the social resource allocation appeared a series of problems. In response to this problem, this paper finds that the phenomenon of accounting fraud in listed companies has a significant relationship with its internal control system and external supervision, and on this basis, how to improve the accounting supervision of listed companies is discussed.