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近年来,内部控制的缺陷逐渐成为人们研究的热点,内部控制的缺陷对企业的盈余管理、个人投资者风险的评估、信息的不确定性及对企业财务报告等都有重要的影响,本文总结和梳理了国内关于内部控制缺陷的研究成果,系统的阐述内部控制缺陷的识别与分类,从影响内部控制缺陷的因素,影响效应和治理方面重新构造了内部控制缺陷的基本框架。
In recent years, the defects of internal control gradually become the focus of research. The defects of internal control have an important impact on earnings management, risk assessment of individual investors, information uncertainty and corporate financial reporting. This article concludes And reviews the domestic research results on internal control flaws, systematically elaborates the identification and classification of internal control flaws, reconstructs the basic framework of internal control flaws from the factors that affect the internal control flaws, impact effects and governance.