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审计委员会效率影响因素分析 被引量:2

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摘要 本文通过对相关文献的综述,得出审计委员会的效率与其独立性及成员的胜任能力正相关的结论,以期为我国上市公司设立审计委员会提供借鉴。
作者 谭艳艳
出处 《财会月刊(中)》 2007年第2期50-52,共3页 finance and accounting monthly
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