本文以1992～2005年发表在《会计研究》和《审计研究》中关于内部控制的文章作为研究对象,对各年论文数量统计、研究内容分类、论文类型和作者所属机构进行了分析,揭示了我国内部控制研究的问题。并提出了内部控制研究的新视角,以期为深化内部控制研究提供参考。 This article takes the article on internal control published in Accounting Research and Audit Research from 1992 to 2005 as the research object and analyzes the statistics of the number of theses, the classification of the research contents, the type of the thesis and the author’s institution, Research on Internal Control in China. And put forward a new perspective of internal control research with a view to providing reference for deepening the research on internal control.