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wei tuo dai li guan xi yu hui ji kong zhi quan qian lun
Author(s): 
Pages: 13-14
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  企业控制权产权界定投资策划非对称信息社会经济秩序业绩评价指标明晰性企业整体利益资金活动总监制;
Abstract: 会计控制权是指对会计反映和会计管理所拥有的支配权。会计控制权起源于原始产权,随着产权的分离,企业进化和会计发展,促进了会计控制权从企业控制权中的分离。会计控制权包括产权界定权、收益反映权、投资策划权、会计选择权、会计制度制定和实施权等,它还具有可分性、明...
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