中文摘要：

《企业内部控制基本规范》和《企业内部控制配套指引》的陆续颁布，标志着我国企业“内部控制时代”的到来，完善的内部控制体系已成为企业持续发展的必要保障，企业内部控制信息的披露成为各界关注的热点，而作为内部控制信息披露的重要表现形式，内部控制缺陷披露引发了学术界和实务界的关注热潮。基于此，本文将从内部控制缺陷的认定及分类、内部控制缺陷的决定因素以及内部控制缺陷的经济后果等方面进行系统的文献综述，在此基础上对国内研究现状进行简要的评论，并对未来研究进行展望。

英文摘要：

The Implementation of ＂Basic Standard for Enterprise Internal Control＂ and＂ Guidelines for Enterprise Internal Control＂ marks the advent of the era of internal control. Perfect internal control system becomes the essential part of sustainable development of Chinese enterprises. In- ternal control disclosure has also become the focus ever since, and internal control weakness, which is the essential part of internal control discloure, is also been the focus of attention in practice and academia. Based on above, we will make a comprehensive review on internal control weakness from internal control weakness identification and classification, determinants and its economic consequences, and furthermore, we will make brief summary about the recent study on internal control weakness and prospect for future research.