财务报告内部控制重大缺陷国内外文献综述

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摘要财务报告内部控制重大缺陷这一概念近年来受到监管层和学术界的广泛关注。本文对现有的国内外相关文献进行了梳理,主要集中在重大缺陷的定义、认定、分类及披露等方面内容,文献中存在着诸如相关概念不够清晰,缺乏相关理论研究,某些研究结论还存在分歧等问题。

作者赵栓文余涛

机构地区西安财经学院

出处《财会研究》 2012年第19期43-46,共4页

关键词内部控制重大缺陷认定披露

参考文献4

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财会研究

2012年第19期

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