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内部控制缺陷披露现状分析——基于执行内部控制体系上市公司数据 被引量:2

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摘要 随着我国内部控制规范体系的建立,上市公司内部控制缺陷披露质量有了明显提升。本文以2011年按规定执行内部控制体系上市公司为研究对象,统计描述了2011年上市公司内部控制自我评价报告中内部控制缺陷的披露情况,并对上市公司内部控制缺陷披露存在的问题提出了建议。
作者 王琴
机构地区 南京审计学院
出处 《商业会计》 2013年第22期97-98,共2页 Commercial Accounting
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