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| 企业内部控制缺陷：国内外研究综述与展望 | |
| 引用本文： | 刘亚莉,白雪莹,王茜. 企业内部控制缺陷：国内外研究综述与展望[J]. 北京科技大学学报(社会科学版), 2011, 27(2): 61-65 |
| 作者姓名： | 刘亚莉 白雪莹 王茜 |
| 作者单位： | 北京科技大学 经济管理学院,北京,100083 |
| 摘 要： | 在企业内部控制制度理论研究和实践建设取得重大推进后,内部控制缺陷成为近年来内部控制研究的新热点。西方学者在此方面取得了丰富的研究成果,而我国的研究相对滞后。文章对国内外关于内部控制缺陷的研究成果进行了全面梳理,并进一步探讨了未来的研究方向。 |
| 关 键 词： | 内部控制缺陷 信息披露 展望 |
Internal Control Deficiencies:Literature Review and Forecast |
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| LIU Ya-li,BAI Xue-ying,WANG Xi. Internal Control Deficiencies:Literature Review and Forecast[J]. Journal of University of Science and Technology Beijing(Social Sciences Edition), 2011, 27(2): 61-65 | |
| Authors: | LIU Ya-li BAI Xue-ying WANG Xi |
| Affiliation: | LIU Ya-li,BAI Xue-ying,WANG Xi(School of Economics and Management University of Science and Technology Beijing,Beijing 100083,China) |
| Abstract: | Accompanying the development of research on internal control theory and the construction of internal control system in practice,internal control deficiencies become a hot issue on the research of internal control in recent years.Foreign scholars have obtained a number of research achievements.However,domestic researches relatively lag behind.This paper reviews the research achievements on internal control deficiencies and forecast the research directions in the future. |
| Keywords: | internal control deficiencies inform ation disclosure forecast |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |