近年来我国掀起了内部控制评价研究的热潮,理论界与实务界都对内部控制评价及内部缺陷认定进行了深入的探讨。本文通过对近年来具有代表性的理论成果按照从系统研究到要素研究、要素研究文献中重点关注内部控制缺陷认定相关文献的顺序进行梳理,对国内学者有关企业内部控制评价的研究进行部分回顾与评述。 In recent years, China has set off a boom in the evaluation of internal control. Both the theoretical and practical circles have conducted in-depth discussions on the evaluation of internal control and the identification of internal defects. In this paper, we review the representative theoretical achievements in recent years in the order of focusing on the related documents of internal control defects identification from the system research to the factor research and the elemental research literature, and make a partial review of the domestic scholars’ research on the evaluation of the internal control of enterprises Comment.