随着我国市场经济的不断完善和发展,内部控制的理论和实务研究受到广泛关注。从内部控制的理论假设到实务操作,有关研究论文层出不穷。但从研究的对象和成果来看,不管是国外还是国内,均以建立健全“企业”的内部控制为出发 With the continuous improvement and development of the market economy in our country, the research on the theory and practice of internal control has drawn wide attention. From the theoretical assumption of internal control to the practical operation, the related research papers emerge in an endless stream. However, from the perspectives of research objects and achievements, both in foreign countries and in China, they all set out to establish and improve the internal control of “enterprise”