Show simple item record

dc.contributor.advisor叶少琴
dc.contributor.author傅超慧
dc.date.accessioned2016-01-13T03:13:52Z
dc.date.available2016-01-13T03:13:52Z
dc.date.issued2013-07-05 17:06:05.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/75822
dc.description.abstract财务报告内部控制是内部控制的重要组成部分,其基本目标是合理保证财务报告的可靠性。进入21世纪以来,国内外陆续发布了内部控制的规范体系和法案。其中,我国《企业内部控制审计指引》规定,“在实施审计工作的基础上对内部控制的有效性发表审计意见,是注册会计师的责任”;并进一步指出,“注册会计师应当对财务报告内部控制的有效性发表审计意见,并通过‘非财务报告内部控制重大缺陷描述段’,对内部控制审计过程中注意到的非财务报告内部控制的重大缺陷予以披露。”因此,研究企业财务报告内部控制,对于企业管理者、投资者、审计人员和研究人员来说,都具有重要意义。 本文根据财务报告业务流程,采取理论分析和案例分析相结合的方法...
dc.description.abstractInternal control over financial reporting is an important part of internal control and it is designed for the reliability of financial reporting. Since the 21st century, there are several laws and regulations posted in China and aboard and they lay out standards and requirements about internal control construction. According to the standards and requirements, internal control auditing is a compuls...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=36795&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=40482
dc.subject业务流程
dc.subject财务报告内部控制
dc.subject案例分析
dc.subjectBusiness Process
dc.subjectInternal Control over Financial Reporting
dc.subjectCase Analysis
dc.title基于财务报告业务流程的内部控制研究——以B公司为例
dc.title.alternativeResearch on Internal Control Based on The Point of Financial Reporting Process——B Company as a Case
dc.typethesis
dc.date.replied2013-06-04
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院_会计学
dc.description.note学号:17520101151133


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record