自从20世纪80年代我国开展内部控制理论研究以来,内部控制的相关知识仅局限于审计学和会计制度设计中,并没有作为一门独立门类加以运用。然而,伴随着我国注册会计师审计和国家审计的恢复,内部控制理论研究日益深入并取得积极成果,从而大大影响了我国内部控制的法规建设。进入新世纪,内部控制更是得到了政府监督部门的高度重视。 Since our country began to carry out the theory of internal control in the 1980s, the relevant knowledge of internal control has been confined to the design of auditing and accounting system and has not been used as an independent category. However, with the recovery of CPA auditing and state auditing in our country, the research on internal control theory has been deepened and achieved positive results, which has greatly affected the construction of laws and regulations on internal control in our country. In the new century, internal control has received great attention from the government supervision departments.