I论文题目 关于我国内部控制审计制度 变迁与启示的研究 摘 要我国正在建立和发展内部控制审计制度，这一制度首先是在美国兴起并逐步确立起来的。回顾美国内部控制审计制度的起源、演化与最终确立的过程，在此基础上运用制度经济学理论分析内部控制审计制度变迁的动因与目的、过程和方式以及制度变迁的特性，这将有助于深入理解内部控制审计制度的本质，有助于明确内部控制审计制度的发展方向，进而有助于促进我国内部控制审计制度的不断完善。关键词：内部控制审计；制度变迁；启示研究IIAbstractour country is establishing and developing the internal control audit system, which was first established in the United states. Review the process of American audit of internal control system of the origin, evolution and final establishment, based on the characteristic analysis of institutional economics theory of audit of internal control system changes the motives and objectives of the process and the way of institutional change, which will help to understand the essence of the system of internal control audit, contribute to the development of a clear direction the audit of internal control system, and help to promote China's audit of internal control system of continuous improvement. Key words: internal control audit; institutional change; enlightenment III目 录摘 要.............................................................IAbstract...........................................................II目 录.............................................................III一、引言............................................................1（一）研究背景..................................................1（二）研究目的与意义............................................1（三）内部控制审计的相关概念....................................2二、内部控制审计制度的起源、演化与确立..............................3（一）内部控制审计制度的起源（1905-1940）.......................3（二）内部控制审计制度的演化（1940-20...
