英语翻译摘要：上市公司的规范运作是证券市场稳定、持续发展的基石,而上市公司的规范运作依赖于内部控制制度的健全和有效执行.

英语翻译
摘要：上市公司的规范运作是证券市场稳定、持续发展的基石,而上市公司的规范运作依赖于
内部控制制度的健全和有效执行.内部控制的重大缺陷决定内部控制有效性判断,是内部控制鉴证报告与自我评价报告中最核心的信息.围绕着内部控制重大缺陷,这些年国内外研究已取得了丰富的成果.本文将从内部控制重大缺陷的认定与分类、披露的经济后果以及改进措施三个方面对研究成果进行分析梳理,并探讨内部控制重大缺陷后续的研究方向及应该关注的问题.
【关键词】上市公司；内部控制重大缺陷；分类与认定；经济后果；改进措施
（PS：- -论文狗好苦逼）

摘要：上市公司的规范运作是证券市场稳定、持续发展的基石,而上市公司的规范运作依赖于内部控制制度的健全和有效执行.
Abstract: Standardized operation oflisted companiesis the cornerstone for the stable and sustained development of the securities market, while such standardized operation depends on the sound and effective implementation of internal control system.
内部控制的重大缺陷决定内部控制有效性判断,是内部控制鉴证报告与自我评价报告中最核心的信息.围绕着内部控制重大缺陷,这些年国内外研究已取得了丰富的成果.
Major defects in internal controldecide the effective judgment of internal control; they are the core information of the audit report and self-evaluation report of internal control. Abundant achievements have been made in domestic and foreign researches onmajor defects in internal controlin recent years.
本文将从内部控制重大缺陷的认定与分类、披露的经济后果以及改进措施三个方面对研究成果进行分析梳理,并探讨内部控制重大缺陷后续的研究方向及应该关注的问题.
Analysis and carding were made in this paper on the research achievements on major defects in internal control in the three aspects as thedeterminationand classification of the major defects, the economic consequences of disclosure, and the improving measures; discussions were also made on the direction of follow-up study on major defects in internal control and on the issues which attention should be paid to.
【关键词】上市公司；内部控制重大缺陷；分类与认定；经济后果；改进措施.
Keyword: Listed companies; Major defects in internal control; Classification and determination; Economic consequences; improving measures.