内部控制理论经历了漫长的发展历程。其中,内部牵制理论只是抓住了内部控制的部分内容,显然过于狭隘。1947年出现的内部控制概念一方面未划分内部控制的构成要素,另一方面满足不了审计人员关心与会计报表相关的内部控制这一需要,因此,它又被随后提出的内部会计控制和内部管理控 Internal control theory has experienced a long course of development. Among them, the theory of internal containment only seized the part of internal control, apparently too narrow. The concept of internal control that emerged in 1947, on the one hand, did not delineate the components of internal control and on the other hand did not meet the need for auditors to be concerned with the internal controls associated with financial statements and, as a result, was subsequently followed by internal accounting controls and internal management control