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美国内部控制报告的嬗变及启示
The Development of Internal Control Report in the United States and its illumination

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Date
2006-09-25
Author
沈群英
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  • 管理学院-已发表论文 [5969]
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Abstract
是否应该强制管理层提供内部控制报告历来是极具争议性的话题。文章首先介绍了美国内部控制报告由自愿性披露到强制性披露的发展历程,并结合我国上市公司的内部控制情况,就完善控制信息披露提出了几点建议。
 
Whether the management should be mandated to disclose management report on internal control(MRIC) is a controversial issue all along.This paper first introduces the development in the disclosure of MRIC: from voluntary disclosure to mandatory disclosure.Based on the internal control of listed companies in China,the author provides some proposals in this regard at the end.
 
Citation
上海立信会计学院学报,2006,(05):54-61
URI
https://dspace.xmu.edu.cn/handle/2288/138250

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