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上市公司内部控制建设,对保证财务表报可靠性并向投资者传递高质量的财务信息意义重大。本文对内部控制质量的影响因素文献进行评述,并归纳总结内部控制质量的决定性因素。
The construction of internal control of listed companies is of great significance in ensuring the reliability of financial statements and delivering high-quality financial information to investors. This article reviews the literature on the influential factors of internal control quality and summarizes the decisive factors of internal control quality.