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企业内部控制:员工串谋行为的防范与应对

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摘要 员工串通合谋是内部控制的局限性之一,是摆在内部控制建设者面前非常棘手的问题。本文在对企业员工串通合谋行为特点进行分析的基础上,提出了企业应从加强监督和权利制衡、完善企业激励约束机制、改进人力资源管理等方面来对企业员工串通合谋行为进行防范和应对。
作者 赵洁
机构地区 中央财经大学
出处 《会计师》 2014年第1X期78-80,共3页 Accountant
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