随着我国社会经济的飞速发展,内部控制对上市公司越来越重要,而有效的财务报告内部控制是使内部控制有效的关键,因此对上市公司财务报告内部控制的失效识别显得尤为重要。本文从上市公司财务报告内部控制的现状以及失效的表现入手,探讨财务报告内部控制失效识别的方法,最后挖掘防范失效的相关措施。 With the rapid development of social economy in our country, internal control is more and more important to listed companies. Effective internal control of financial reports is the key to making internal control effective. Therefore, it is particularly important to recognize the failure of internal control of financial reports of listed companies. This article starts with the status quo of the internal control of the financial report of the listed company and the performance of the failure, discusses the method of identifying the failure of the internal control of the financial report, and finally digs out the relevant measures to prevent the failure.