随着我国市场经济的发展越来越好,企业如同雨后春笋似的大量出现,相继而来的社会主义市场竞争环境也愈发的激烈。而对企业来说,一旦内部控制出现问题,就极有可能导致财务舞弊的现象出现。两者之间存在着密不可分的关系,前者能够防止后者这种行为的发生,后者又与前者相互权衡。本文探究了企业内部控制欲财务舞弊两者之间的关系,并着重阐述了企业内部控制与财务舞弊治理的有效策略。 With the development of our country’s market economy getting better and better, the emergence of a large number of enterprises like mushrooms has brought about a fiercer competitive environment in the socialist market. For enterprises, once the internal control problems, it is most likely to lead to financial fraud phenomenon. There is an inseparable relationship between the two, the former can prevent the latter from such behavior, the latter with the former mutual trade-off. This paper explores the relationship between financial fraud and internal control in enterprises, and emphatically expounds the effective strategies of corporate internal control and financial fraud governance.