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我国上市公司内部控制信息披露水平动因的研究

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摘要 近年来,一系列财务舞弊案件的爆发,使投资者意识到,投资成本的价值必须要依托于被投资公司具备完善、有效的内部控制信息披露系统.本文以2012年沪市汽车制造业上市公司内部控制信息披露为研究对象,通过分析上市公司内部控制信息披露水平,找到关键的影响因素,得出相关结论.具有一定的理论意义和现实意义.
出处 《中国国际财经(中英文版)》 2018年第9期74-75,共2页 China International Business
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