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本文分析了内部会计监督与外部会计监督的二重性 ,提出了企业内部会计监督的方式 ,总结性地阐述了健全企业内部会计监督的几点建议。
This paper analyzes the duality of internal accounting supervision and external accounting supervision, puts forward the way of internal accounting supervision and summarizes some suggestions on how to perfect the internal accounting supervision in enterprises.