在中国内控信息披露由自愿逐步转为强制的特殊制度背景下,为了满足研究重心由“内控信息披露”逐步转为“内控缺陷披露”的现实需求,对国外内控缺陷披露研究的最新成果进行了综述。以资源配置优化为切入视角,以“市场配置→制度干预→信息含量提高→管理提升”为逻辑主线,凸显了内控缺陷披露研究的本源和核心。 Under the background of China’s internal control information disclosure from voluntarily to obligatory special system, in order to meet the actual needs of research focus from “internal control information disclosure” to “internal control defect disclosure”, the research on the disclosure of foreign internal control defects The latest achievements are reviewed. Taking the resource allocation optimization as the cut-in point of view, taking “market allocation → system intervention → information content enhancement → management promotion” as the logic main line highlights the origin and core of the research on internal control defect disclosure.