近些年来,随着美国著名的安然、世通公司、施乐和默克制药等一大批国际大公司相继爆出财务会计丑闻,导致企业的诚信受到普遍质疑。上市公司的内部控制失效,导致权力集中且缺乏制衡,是一系列造假案接连发生的主要根源。会计造假现象与社会环境、市场经济的发展有关,但企业内部控 In recent years, with the large number of international big-name companies such as Enron, WorldCom, Xerox and Merck, which have been well-known in the United States, financial accounting scandals broke one after another, resulting in the widespread questioning of corporate honesty. The failure of internal control of listed companies, resulting in the concentration of power and the lack of checks and balances are the main causes of successive series of fraud cases. Accounting fraud and social environment, the development of market economy, but the internal control