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关于企业内部控制缺陷认定问题的理性思考 被引量:2

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摘要 内部控制评价最重要的部分就是内部控制缺陷的认定与披露。但是,我国的《企业内部控制基本规范》及配套指引并没有对此给出明确规定,制度层面的空白必然导致实务操作层面的混乱。本文试着从划分内控缺陷与内控局限性入手,分析内部缺陷认定方面存在的问题并提出相应的解决办法。
作者 原盼盼
出处 《现代国企研究》 2015年第4期26-27,共2页 Modern SOE Research
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