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财务治理内涵的再认识 被引量:4

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摘要 财务治理作为一个全新的研究领域,明确其内涵非常重要,这是财务治理学科独立发展的需要,也是引领学术研究的要求。财务治理内涵研究中各种理论观点之间并非完全对立,相互融合已成为必然。文章基于前期研究成果,提出对财务治理内涵的新认识。
作者 衣龙新
出处 《会计之友》 北大核心 2010年第4期35-36,共2页 Friends of Accounting
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