杨雄胜（2011）也指出，到目前为止，所有的内控研究只着眼于对实务的总结概括，理论的前瞻性严重缺乏。
Yang Xiongsheng ( 2011 ) also pointed out that ' so far , all of the internal control studies only focus on the practices summarized , the theory lacks of a serious forward-looking ' .
杨雄胜