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浅谈上市公司内部审计独立性的问题及相应建议 被引量:2

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摘要 内部审计逐渐由'消极防弊'朝着'如何使企业增值'的方向转变,内部审计越来越受到人们的关注,独立性也渐渐成为人们关注的重点.21世纪以来,我国上市公司内部审计大多形同虚设,或大或小的影响了企业的建设经营和经济效益的提高.因此提高企业内部审计的独立性,完善公司治理结构,增强会计信息的可信度,完善内部审计有着非常重要的意义.
作者 宋家玮
机构地区 重庆理工大学
出处 《广东经济》 2017年第6X期17-17,共1页 Guangdong Economy
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