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行政事业单位内部控制与审计风险的哲学思考

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摘要 内部控制活动存在于社会各个领域,将其界定在行政事业单位思考与审计风险的关系,揭示二者之间的规律,其最终目的是为了提高行政事业单位内部管理水平,建立健全科学高效的制约和监督体系,为实现国家治理体系和治理能力现代化奠定坚实基础,提供有力支撑。
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出处 《财会研究》 2019年第2期79-80,共2页
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