西方的内部控制理论的嬗变对于我国有重要的影响,尤其是COSO委员会提出的整体框架理论。
The evolution of internal control theory from western World has made great confluence to China, particularly , the complete frame theory raised by COSO committee.
直至内部控制整体框架阶段内部控制的理论研究才步入成熟期。
Until went in to the stage of integrated framework of internal control, only the theoretical research into a maturity period.
直至内部控制整体框架阶段内部控制的理论研究才步入成熟期。
Until went in to the stage of integrated framework of internal control, only the theoretical research into a maturity period.
应用推荐