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会计、审计与内部控制发展历程 被引量:2

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摘要 会计(控制)、审计(责任)以及与之相关的企业管理理念的演进、提升对内部控制的发展成熟起着关键作用,并在很大程度上决定着内控的发展趋势和水平。本文基于历史沿革分别论述其关系,并立足内控最新发展对比分析了美国与中国在内控建设方面的差异。
作者 王梅 吴昊旻
出处 《全国商情》 2007年第7期85-86,共2页
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