论文部分内容阅读
本文广泛搜集了国内外权威期刊上关于内部控制评价研究的最新代表性文献,系统地对国内外内部控制评价相关研究文献进行了回顾和评述,在此基础上总结了国内外内部控制评价研究方面存在的问题,并对我国学术界今后开展内部控制评价研究的方向进行了展望。
This article has extensively collected the latest representative literatures on the evaluation of internal control both domestic and foreign authoritative periodicals and systematically reviewed and commented the relevant research literature on internal control evaluation both at home and abroad. On the basis of this, the author summarizes the domestic and international research on internal control evaluation The author also put forward the prospect of the research on the evaluation of internal control in academia of our country in the future.