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内部控制有效性评价文献综述

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摘要 随着我国五部委联合发布的《企业内部控制基本规范》于2009年7月1日的付诸实施,如何开展内部控制有效性评价成为理论界和实务界亟待解决的关键课题。借此本文将对内部控制评价的现有文献进行归纳总结,并作总结性述评。
作者 王莹
出处 《商情》 2012年第41期40-41,共2页
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