随着市场经济的发展,财务舞弊作为一种企业行为,已变的屡见不鲜、屡治不止,不仅损害了投资者的利益,也严重破坏了我国资本市场的经济制度,且与企业内部控制失效密切相关。本文通过对内部控制要素之一的控制活动要素进行分析,探究上市公司财务舞弊的成因。 With the development of market economy, as a kind of enterprise behavior, financial fraud has become more and more common and has been repeatedly punished. It not only damages the interests of investors, but also seriously undermines the economic system of China’s capital market and is in close conflict with the internal control of enterprises Related. This article analyzes the controlling activities of one of the internal control elements to explore the causes of financial fraud in listed companies.