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关注内部牵制的研究查阅国内外的研究文献,有关内部控制的研究几乎都是围绕整体框架及其构成要素展开的,而那些能够指导并推动实务变革的具体控制方法的探讨却被忽视了。在所能检索到的文献中,甚至找不到一篇专门研究内部牵制及其实现机理的文献,以至于当我们真的去为企业设计内部控制体系时,却不知如何确切地把握内部牵制的内涵以及有效地安
Focus on the internal control research Access to domestic and foreign research literature, almost all research on internal control around the overall framework and its components, and those that can guide and promote practical changes in the management of specific methods of neglect. We can not even find a literature devoted to the study of internal containment and its realization mechanism in the retrieved literature, so that when we really go to design the internal control system for the enterprise, we do not know how to accurately grasp the internal control Connotation and effective security