会计信息造假案此起彼伏,股市人气涣散,追究造假的根源将为遏制这类事件提供有效的解决办法。本文借鉴了COSO对内部控制的概念以及对内部控制环境的界定来分析我国上市公司在这方面存在的缺陷,并提出一些解决方法,期望能通过重塑内部控制环境来遏制虚假会计信息的产生。 False accounting information has come one after another, the stock market is stagnant, investigating the root causes of fraud will provide an effective solution to contain such incidents. This paper draws on COSO’s concept of internal control and the definition of internal control environment to analyze the shortcomings of the listed companies in this area and puts forward some solutions. It hopes to curb the emergence of false accounting information by reshaping the internal control environment.