管理层能力、法律环境与审计费用影响研究.pdf

目 录 1 引言····························································································································1 1.1 研究背景与意义·································································································1 1.1.1 研究背景······································································································1 1.1.2 研究意义······································································································2 1.2 研究思路与方法·································································································3 1.2.1 研究思路······································································································3 1.2.2 研究方法·····································································································4 1.3 研究内容与框架·································································································4 1.3.1 研究内容······································································································4 1.3.2 研究框架······································································································5 1.4 创新点与不足·····································································································5 1.4.1 可能的创新点······························································································5 1.4.2 存在的不足·································································································6 2 文献综述····················································································································7 2.1 关于管理层能力的文献回顾·············································································7 2.1.1 管理层能力与内部控制的关系··································································7 2.1.2 管理层能力与企业避税的关系····························