内部控制理论的演进轨迹分析

Analysis on the Development of Internal Controlling Theory

内部控制理论经历了一个长期的发展过程,走过了内部牵制-内部控制制度--内部控制结构--内部控制结构 框架的演进轨迹,发展到现在可谓是达到了非常成熟的程度,但也存在一些不足,本文在回顾内部控制理论演进轨迹的基础 上,分析了内部控制理论的演进特征及存在的局限,最后提出了相应的建议。

The internal controlling theory has developing for a long time, ongoing the trace from internal containing to internal controlling system to internal controlling structure. At present , the internal controlling theory is very mature, but it is imperfect at some aspect too. This article looks back the trace of the development of internal controlling theory, then, analyzes the character and limitation of the trace. Finally, This article puts forward some suggestions.