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内部控制会产生成本。本文诠释了内部控制成本的定义及其构成,对如何计量内部控制成本及如何披露上市公司的内部控制成本信息进行分析。
Internal control will generate costs. This article interprets the definition and composition of internal control costs and analyzes how to measure internal control costs and how to disclose the information about the internal control costs of listed companies.