Internal Control Deficiencies: Literature Review and Forecast
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摘要: 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。Abstract: 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.
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Key words:
- internal control deficiencies /
- inform ation disclosure /
- forecast
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