摘要
研究思想的总结及其发展脉络的梳理是学术创新的重要基础。我国过去对于内部控制领域的学术研究比较侧重于对内部控制本身的发展与演变问题的探讨,而对于研究者的研究思想及其价值取向等问题则有所忽视。目前,这已经成为我国进行内部控制创新研究的一个障碍。基于此,本文以我国20年来主流刊物上所发表的有关研究文献为对象,系统分析与总结了我国内部控制研究的选题、主要关注点及其研究思想的演变路径等问题,并对未来改进方向提出了自己的建议。
The Summary and renovation of thought of research is a important basis to make innovation in science.In the field of research on Internal Control,Chinese has emphasized studying on Internal Control,but ignore thoughts and choice of researchers.At present,this has become a obstruct in innovation on studying Internal Control.This paper will analysis and summarize themes,focuses and evolution of the path in research of Internal Control,based on literature of important journals in Accounting and Auditing.At last,the paper will put forward advices to improve the research related to Internal Control.
出处
《会计研究》
CSSCI
北大核心
2007年第3期71-78,共8页
Accounting Research
