以内部控制质量为基础因子,结合其他财务与非财务指标进行理论研究成为上市公司研究的一大潮流,但诸多学者指出,我国相关内部控制论文中内部控制缺陷数据不具有共认性,实证结果难以重复验证。内部控制的缺陷问题一直是内部控制研究中的最基本的问题,在内部控制的评价、认定以及构建中起着至关重要的作用,但中外学术界对其均缺少系统性研究,当前国内颁布的内部价值规范对于内部控制认定也存在需要完善之处,例如,内部控制缺陷基础概念定义模糊、重大缺陷的认定缺少必要的标准等。据此,本文将对我国上市公司内部控制缺陷情况进行梳理,结合国内外理论研究成果,从理论铺垫开始,通过对规范制定思路改变以及内部控制缺陷程度进行定性分类等方式对解决内部控制缺陷问题提出研究结论和建议 However, many scholars point out that the data of internal control defects in China’s relevant internal control papers do not have the common-sense and empirical results Difficult to repeat verification. The defect of internal control has always been the most basic issue in the study of internal control and plays a crucial role in the evaluation, determination and construction of internal control. However, both Chinese and foreign academic circles lack a systematic study on them and the current domestic promulgation The internal value of the internal control requirements identified there are also areas for improvement, for example, the definition of the basic concepts of internal control deficiencies, the definition of major defects lack the necessary standards. Therefore, this article will sort out the defects of internal control of listed companies in our country, combine the research results at home and abroad, start from the theoretical foreshadowing, solve the problems of internal control defects through changing the norm-setting ideas and the qualitative classification of the internal control deficiencies Put forward the research conclusions and suggestions