21世纪以来我国内部控制研究主题及述评——基于2000年到2010年《会计研究》等国内主要七种期刊的分析

A Review of China’s Internal Control Research Topics Since the 21st Century——Based on An Analysis of Literatures in Top 7 Journals in China from 2000 to 2010

本文对2000-2010年《会计研究》等国内主要七种期刊有关内部控制的文献予以归纳,总结21世纪以来我国内部控制研究的主要特点是以美国COSO框架、ERM等为借鉴,融入控制环境、企业文化、ERP等软性因素,挖掘内部控制相关理论基础,从内部控制的概念、框架体系的再延伸,到内部控制的制度建设、执行、评价、信息披露等理论和实践体系的发展和改进,特别指出内部控制呈现出与企业战略、公司治理、企业价值、全面风险防控等内容紧密结合。同时指出内部控制研究的不足,并对内部控制未来的研究方向提出建议。

By providing a review of internal control literatures in top 7 journals, like Accounting Research, from 2000 to 2010, we summarize that in our country, the main features of research on internal control are as follows: infused with soft factors like control environment, corporate culture and ERP, the main literatures use American COSO and ERM as reference and try to build a body of theory for internal control. They are mainly to develop the concept, extend the framework, improve the construction, execution and evaluation of internal control system, and standardize information disclosure. We emphasize that the research of internal control can be combined with corporate strategy, corporate governance, total risk prevention and control, etc. We also note the deficiencies of the literatures and give suggestions on future research directions.