借鉴 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内部控制存在的缺陷,并提出一些解决方法,期望能通过重朔内部控制环境来遏制虚假会计信息的产生。 By referring to the concept of internal control and the definition of internal control environment, COSO analyzes the defects of internal control of listed companies in our country and puts forward some solutions. It is hoped that the generation of false accounting information can be checked through the internal control environment.