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内部控制缺陷认定之困惑思考 被引量:5

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摘要 基于2010年深沪主板上市公司公布的内部控制自评报告和内部控制鉴证报告的数据分析,本文指出上市公司内部控制缺陷的认定存在着目标认定、严重性程度认定、财务与非财务内控缺陷认定、内控局限性与内控缺陷认定等难点,并提出了模糊控制与精确控制并重、保持认定标准相对稳定性、加强监管等建议。
作者 宋蔚蔚
出处 《财会月刊》 北大核心 2011年第9期8-9,共2页 Finance and Accounting Monthly
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共引文献202

同被引文献33

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