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上市公司内部控制缺陷披露现状分析 被引量:1

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摘要 深沪两市的公司在2012年强制披露内部控制审计报告和自我评价报告中,有22家上市公司被出具了非无保留意见的内部控制审计报告。以这22家上市公司作为研究样本,将从披露内控缺陷公司的公司特征、披露情况、内控目标、内控要素等方面对内部控制审计报告和内部控制自我评价报告进行分析,指出我国当前内部控制缺陷披露存在的问题,并针对问题提出相关的建议。
作者 苏金香
出处 《新会计》 2014年第1期9-11,共3页 Modern Accounting
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二级参考文献61

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