国内外上市公司内部控制信息披露的比较研究 |
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引用本文: | 蔡丛光.国内外上市公司内部控制信息披露的比较研究[J].事业财会,2011(6). |
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作者姓名: | 蔡丛光 |
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作者单位: | 西南财经大学中国金融研究中心; |
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摘 要: | 本文对美国、英国等国家的内部控制信息披露进行了梳理和比较,对中国内部控制信息的披露提出了政策建议。
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关 键 词: | 内部控制 信息披露 比较 |
Comparative Study on Internal Control Information Disclosure of Listed Companies |
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Authors: | CAI Cong-guang Southwestern University of Finance Economics Chengdu |
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Institution: | CAI Cong-guang Southwestern University of Finance and Economics,Chengdu 610074 |
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Abstract: | This paper compares the internal control information disclosure of listed companies in some countries,and gives some suggestions on internal control information disclosure of Chinese listed companies. |
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Keywords: | Internal Control Information Disclosure Comparative Study |
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