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dc.contributor.author李明辉
dc.date.accessioned2017-11-14T01:07:46Z
dc.date.available2017-11-14T01:07:46Z
dc.date.issued2003-11-15
dc.identifier.citation中国注册会计师,2003,(11):23-24,4
dc.identifier.issn1009-6345
dc.identifier.otherJKJS200311007
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/139243
dc.description.abstract公司治理与内部控制是目前会计界讨论的较多的两个话题。但对于公司治理,尤其是内部公司治理,与内部控制之间到底是什么关系,人们的认识上并不一致,甚至一定程度上存在混乱。本文认为内部控制与内部公司治理是两个既相互区别又紧密联系的概念。
dc.description.abstractCorporate governance andinternal control are two topics frequentlydiscussed by the accounting circle. Whilethe relationship is not quite clear, sometimeseven confused between corporategovernance, especially internal corporategovernance, and internal control. This articlediscusses these two different while stillinterrelated concepts.
dc.language.isozh_CN
dc.title内部公司治理与内部控制
dc.title.alternativeInternal Corporate Governance and Internal Control
dc.typeArticle


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