企业内部控制缺陷:国内外研究综述与展望

Internal Control Deficiencies:Literature Review and Forecast

在企业内部控制制度理论研究和实践建设取得重大推进后,内部控制缺陷成为近年来内部控制研究的新热点。西方学者在此方面取得了丰富的研究成果,而我国的研究相对滞后。文章对国内外关于内部控制缺陷的研究成果进行了全面梳理,并进一步探讨了未来的研究方向。

Accompanying the development of research on internal control theory and the construction of internal control system in practice,internal control deficiencies become a hot issue on the research of internal control in recent years.Foreign scholars have obtained a number of research achievements.However,domestic researches relatively lag behind.This paper reviews the research achievements on internal control deficiencies and forecast the research directions in the future.