公司内部控制考察必然涉及到内部控制缺陷认定的问题。但是,会计学界对内部控制缺陷认定的研究目前尚存在有不足。在内部控制缺陷认定的研究中存在着理论前提不统一、标准确立不一致,实际操作判断难以把握等困境。有鉴于此,本文提出了相应的破解思路。 The investigation of internal control necessarily involves the identification of internal control defects. However, there are still some shortcomings in the study of the accounting profession’s cognizance of internal control defects. In the research on the identification of internal control defects, there are some difficulties such as the inconsistent theoretical premise, the inconsistent standard establishment, and the difficulty in judging the actual operation. In view of this, this article put forward the corresponding ideas to crack.