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中文摘要：
财务报告内部控制是当今会计理论界和实务界的研究热点,国内外学者从多角度对内部控制进行了大量研究,成果颇丰。基于信息经济学的内部控制研究范式以信息不对称理论为前提,是依据信息生产——信息鉴证——信息接收这一完整的信息链条构建出的研究框架。在这一框架下,国外的相关研究已比较完整。这一研究框架也为我国学者绘制了研究领域＂地图＂,可在法律制度背景对内部控制的影响、公司组织结构对内部控制的影响、内部控制和审计师的关系、内部控制的成本和效益分析、内部控制信息的市场反应等方面,展开进一步研究。
英文摘要：
Internal control over financial reporting（ICFR） is a hot topic for accounting theorists and practitioners.Extensive research and impressive findings have resulted from efforts by scholars both at home and abroad from various perspectives.The research paradigm of ICFR has been developed on the basis of information economics and with the theory of information asymmetry as its presupposition.The research framework for ICFR is constructed following the complete informational chain of information production,information credibility enhancement,and information reception.In such a framework,there has been comprehensive and exhaustive research done abroad while in China this framework provides researchers with what can be called a ＂map＂ for studies with a view to further explorations of the impact of legal systems on ICFR,the impact of ICFR on structures of corporate organizations,the relationship between ICFR and auditors,the analysis of costs and benefits of ICFR,and the market reactions to information regarding ICFR.
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