《财务与会计》作为引领我国财务与会计实务研究的权威期刊,在配合和宣传我国会计行业的改革与发展、推动相关领域的研究与探索方面的突出贡献,业界有目共睹。值此创刊500期之际,谨致贺忱!我也想借此机会,针对会计学术界的一个新兴的热点领域——基于资本市场的内部控制研究,谈一谈作为研究参与者的感受与体会。内部控制是由企业董事会、管理层和员工实施的、旨在为实现企业的经营、财务报告和合规目标提供合理保证的过 As an authoritative periodical that leads the study of financial and accounting practices in our country, “Finance and Accounting” plays a very important role in coordinating and publicizing the reform and development of China’s accounting profession and promoting the research and exploration in related fields. On the occasion of the first issue of 500, I’d like to extend my congratulation to you! I would also like to take this opportunity to discuss the internal control research based on capital market, a hot area of ​​accounting academia, and to talk about how I feel as a research participant Experience. Internal control is implemented by the board of directors, management and employees of the enterprise and is designed to provide reasonable assurance about the realization of the business objectives, financial reporting and compliance objectives of the enterprise