美国的内部控制研究一直处于世界前列,其内部控制理论的发展经过了四个历程,即20世纪40年代前的内部牵制制度,40年代末至70年代的内部控制,80年代至90年代的内部控制结构,90年代开始的内部控制综合框架,日趋完整和深入。我国在20世纪80年代前没有“内部控制”这一概念。我国政府十分重视 The study of internal control in the United States has always been at the forefront of the world. The development of its theory of internal control has gone through four phases: the internal control system before the 1940s, the internal control from the late 1940s to the 1970s, the internal control from the 1980s to the 1990s The control structure, the integrated framework for internal control that started in the 1990s, is becoming more and more complete and in-depth. Our country did not have the concept of “internal control” before the 1980s. My government attaches great importance