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上市公司内部控制信息披露问题研究 被引量:1

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摘要 目前,我国上市公司内部控制信息披露中存在着制度混乱、评价缺乏统一要求、内容披露不充分、披露不积极主动等问题。应通过加强外部监管环境建设和内部控制审计、普及公司内部控制理念、完善公司治理结构、鼓励自主自愿披露等对策,完善上市公司的内部控制信息披露制度。
作者 徐炜
出处 《商业经济》 2014年第6期124-125,共2页 Business & Economy
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