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企业内部控制理论若干问题研究

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摘要 研究内部控制理论,从内部控制角度来审视现代企业管理的科学性合理性,是二十世纪审计发展史里程碑似的突破。我国新修订《会计法》也特别强调企业内部控制制度的完善问题。企业经营失败、会计信息失真、违法 经营无不与内控的失效紧密相关。本文仅就有关内控若干理论问题进行粗浅的研究探讨。
作者 史星际
出处 《生产力研究》 CSSCI 2002年第4期32-33,共2页 Productivity Research
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