上市公司内部控制研究热点综述

A Review of the Research on Internal Control of Listed Companies

随着我国内部控制规范体系的不断发展,学术界有关内部控制的文献研究也日趋丰富,并且呈现出多样化和全面化的发展趋势。本文以《企业内部控制配套指引》的发布为时间节点,通过回顾并梳理2010年以来发表的内部控制相关文献,将从内部控制缺陷、信息披露、审计和评价4个维度对文献研究进行综述,整合学者们的观点,为今后相关理论的进一步深入研究提供参考。

With the continuous development of internal control system in China, academic research on internal control is becoming more and more rich, and showing a diversified and comprehensive development trend. In this paper, the issue of ＂supporting guidelines for enterprise internal control＂ as the time node, through reviewing and combing internal control related literature published since 2010, the control of evaluation of the four dimensions of the literature review, the further study of the related theories in the future. defects, from the internal information disclosure, audit and the integration of the views of scholars, to provide reference for the further study of the related theories in the future.