内部控制理论比较研究

近来,国外在内部控制理论研究和实践两方面不断取得新的发展。与之形成对比的是,我国企业的内部控制理论和实践正处于起步阶段,尚不完善。由于内部控制不健全,企业内部大案、要案不断出现,严重影响企业的健康、持续发展。为此,将我国与以美国为主的西方发达国家的内部控制理论从理论框架、形成机制、控制目标、控制主体、控制内容及控制评价等方面进行深入比较分析,找出差距,可以为完善我国的企业内部控制理论提供一些借鉴和思路。

A Comparative Study of the Internal Control Theory

While the theoretical study and practice of internal control in Western countries have made a constant,new development these years,our study and practice on that field have just made a start.Because of the imperfection of internal control,the grave and important cases of the enterprise arise so often that the healthy,constant development of the enterprise is influenced seriously.A comparative study of the internal control theory between our country and Western countries headed by USA,including the theoretical structure,shaping mechanism,and control object,body,content and value,can give some references and suggestions on perfecting our internal control theory of the enterprise.