财务舞弊由来已久，近几年更加猖獗。上市公司财务舞弊案件频频发生，会计信息失真，财务报告的可靠性越来越低，使得人们对资本市场失去信心。究其原因与企业内部控制失效密切相关，发生财务报告舞弊行为的公司很大程度上存在着内部控制问题。内控失效是财务舞弊产生的土壤，有效的内部控制是提高财务报告可靠性的必要手段。因而研究二者之间的关系，对于提高内部控制的有效性、财务报告的可靠性甚至整个资本市场的正常运行都具有重要意义。
本文研究了内部控制有效性及其评价，包括涵义和评价的标准；内部控制与财务报告可靠性二者关系源远流长，不可分割，财务报告可靠性一直是内部控制的主要目标之一，内控失效是导致会计信息失真的原因之一；内部控制对财务舞弊具有避免和纠正的作用，进而提高财务报告的可靠性；对内部控制失效的原因也进行了分析，针对我国企业现状对如何提高内部控制系统对财务报告可靠性的保证程度提出几点建议：加强控制环境的建设，建立内部控制有效性评价内容及科学统一的评价标准，明确内部控制有效性评价的时间范围，设计一套科学合理的行动指南。

Long-standing financial fraud, are more rampant in recent years. Listed company's financial fraud cases occur frequently, accounting information distortion, the reliability of financial reporting lower and lower, making people lose confidence in capital markets. The reason for failure of internal controls and business closely related to financial reporting fraud in the company to a large extent there are internal control issues. Failure of internal control of financial fraud is the soil, effective internal control is to improve the reliability of financial reporting means necessary. Therefore study the relationship between them, for improving the effectiveness of internal controls, the reliability of financial reporting and even the whole of the normal operation of the capital market of great significance.
This paper studies the effectiveness of internal control and evaluation, including the meaning and evaluation standards for internal controls and financial reporting reliability of relations between the two date back to ancient times, indivisible, has been the reliability of financial reporting internal controls one of the main goals, is the failure of internal control Lead to distortion of accounting information for one of the internal control on financial fraud is avoided and corrected, thus improving the reliability of financial reporting; on the reasons for the failure of internal controls have also carried out analysis, the status quo for Chinese enterprises on how to improve the internal control system To ensure the reliability of financial reporting to the extent some suggestions: to strengthen the control environment of the building, the establishment of internal controls content and scientific evaluation of effectiveness of a unified evaluation criteria, a clear evaluation of the effectiveness of internal controls of the time, to design a scientific and rational guide to action