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浅析企业内部控制缺陷认定及其披露

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摘要 本文通过分析各监管主体近年来发布的各项指引对于《内部控制评价报告》的披露要求、分析近两年上交所上市公司《内部控制评价报告》的披露质量,展开对内部控制缺陷概念的讨论,研究内部控制缺陷识别与认定的标准.从而为企业有效识别与认定内部控制缺陷、提高《内部控制评价报告》的披露质量提供参考.为全面推进笔者所在的企业内部控制规范体系的建设工作奠定基础。
作者 张卉
出处 《中国经贸》 2013年第4期119-120,共2页 China Global Business
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