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内部控制是近年来颇受学术界广泛关注的一个世界性问题,并取得了许多创造性的研究成果。本文从内部控制的涵义、质量、影响因素和经济后果等方面对国外相关研究成果进行了梳理与述评,并探讨了未来的研究方向。其目的在于为进一步研究内部控制理论指明方向,也为系统研究我国制度背景下的内部控制及其监管提供政策启示。
Internal control is a worldwide problem that has drawn much attention from academics in recent years and has achieved many creative research results. This article reviews and summarizes the relevant research results from the aspects of the connotation, quality, influencing factors and economic consequences of internal control, and discusses the future research directions. The purpose is to provide direction for further research on internal control theory and for policy research on the systematic study of internal control and its regulation in the context of our country’s system.