内部控制执行机制研究回顾与展望

本文对国内外内部控制执行机制的相关研究进行了梳理,发现国内外关于内部控制执行机制的研究大多从某个特定角度出发,主要集中在内部控制规范与标准的制定与执行、内部控制评价、内部控制信息披露和内部控制与公司治理的关系等方面。对内部控制执行机制整体框架的系统研究尚未开展,今后可从此方面对内部控制执行机制问题进行研究。

Review of Researches on Executive Mechanism of Internal Control

Through analyzing the relevant researches on the executive mechanism of internal control home and abroad,this paper finds out that most of those researches are from certain perspective and mainly centered on the formulation and execution of the norms and standards of internal control,the evaluation of internal control,the disclosure of internal control information and the relationship between internal control and the corporate governance etc.However,the systematic research on the overall framework of the in...