内部控制理论的历史演进与未来展望

Historic Evolution of Internal Control Theory and Its Future Prospect

要管理好一个企业 ,要在激烈的市场竞争中立于不败之地 ,完善内部控制就成为必要条件之一。内部控制理论和实践在其长期的发展过程中不断地完善和丰富。本文对内部控制理论的历史演进进行了全面回顾 ,并介绍了当前国际内部控制理论最新进展。但是 ,环境的改变和企业的发展意味着内部控制理论必须随之发展 ,因此 ,本文也在分析目前内部控制理论不足的基础上 ,对内部控制理论的未来发展方向进行了展望。

Perfecting internal control is one of the necessary conditions in well managing an enterprise,and will not be defeatel in sharp market competition.Theory and practice of internal control gradually become perfect and plentiful in its long term of development.The article all-round reviews the historic evolution of internal control theory,and introduces the present latest theory of development of international control .But change of circumstances and development of enterprises means that the internal control theory shoud develop along with them.So the article also analyses the shortage of present internal control theory and makes a prospection of future direction of development of internal control theory.