目前在资本市场中，会计信息质量问题引发关注，近几年，上市公司的财务造假

目前在资本市场中，会计信息质量问题引发关注，近几年，上市公司的财务造假事件多次被曝，比如瑞幸咖啡销售额虚增、康美药业财务造假等，这些事件暴露了，引发了人们对上市公司内部控制有效性的担忧。要如何提升上市公司内部控制质量，成为热点问题。提升内部控制的有效性，不仅受规章制度等外部条件的影响，还受企业高管实施内部控制的积极性和员工是否遵守内部控制程序的影响。

目前在资本市场中，会计信息质量问题引发关注，近几年，上市公司的财务造假事件多次被曝，比如瑞幸咖啡销售额虚增、康美药业财务造假等，这些事件暴露了，引发了人们对上市公司内部控制有效性的担忧。 要如何提升上市公司内部控制质量，成为热点问题。 提升内部控制的有效性，不仅受规章制度等外部条件的影响，还受企业高管实施内部控制的积极性和员工是否遵守内部控制程序的影响。

At present, the quality of accounting information has attracted attention in the capital market. In recent years, the financial fraud events of listed companies have been exposed many times, such as the false increase of the sales of Ruixing coffee and the financial fraud of conmei pharmaceutical industry. These events have exposed and caused people's concern about the effectiveness of internal control system of listed companies. How to improve the quality of internal control of listed companies has become a hot issue. The effectiveness of internal control is not only affected by external conditions such as rules and regulations, but also by the enthusiasm of executives to implement internal control and whether employees comply with internal control procedures.<br>