目前我国会计造假现象严重。会计造假现象与社会环境、市场经济的发展有关,但企业内部控制弱化是一个更为重要的因素。因此,建立和加强企业内部会计控制,使内部会计控制合理设计并有效实施,才能杜绝会计造假等舞弊行为的发生,保证会计资料的真实、完整。本文通过分析我国内 At present, accounting fraud in China is serious. Accounting fraud and social environment, the development of market economy, but the weakening of internal control is a more important factor. Therefore, to establish and strengthen the internal accounting control in the enterprise so that the internal accounting control can be reasonably designed and effectively implemented, can the fraud be eliminated such as accounting fraud so as to ensure the authenticity and completeness of accounting information. This article analyzes our country