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内部控制对公允价值与盈余管理的影响研究

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摘要 本文针对内部控制的实施,在分析内部控制对公允价值与盈余管理所造成影响的基础上,具体探讨了提升公允价值管理水平的内部控制对策,希望能为企业公允价值与盈余管理工作的开展提供参考。
作者 王怀明
出处 《经济视野》 2018年第1期144-144,共1页 Economic Vision
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