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内部控制研究的困惑及思考

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摘要 目前内控研究存在浮于形式化、全能化的弊端。内控的研究和包含的范围被不断扩大。传统的形式主义的COSO报告其实很难普世,对需要嵌入于社会结构之中的内控的研究,体现出实体主义相关风格;内控的起始内涵为内部牵制;进一步关注内控之"本"——内控的内部牵制机制以及具体的实现形式、创新性研究,使得内控的实用价值得到进一步提升。
作者 蔡虹
出处 《纳税》 2018年第34期281-281,共1页 Tax Paying
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