我国内部控制理论研究起源于上个世纪八十年代.随着我国社会经济的发展,对这一领域的研究提出更高的要求。本文通过对国际内部控制理论的发展历程的总结,理清内部控制理论发展的脉络,洞察我国目前相关领域研究的特征。为我国内部控制理论研究提出一些新的思路。 The research on the theory of internal control in our country originated in the eighties of the last century, and with the social and economic development of our country, we put forward higher requirements for the research in this field. Based on the summary of the development of international internal control theory, this paper clarifies the context of the development of internal control theory and gives insight into the current characteristics of the research in related fields in our country. For China’s internal control theory put forward some new ideas.