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本文将会计控制与泛系理论相合,提出了一种新的会计控制观———泛系会计控制观,并对其控制系统的结构进行了探讨和研究。
In this paper, accounting control and pan-system theory coincide, put forward a new concept of accounting control --- pan-system accounting concept of control, and its control system structure are discussed and studied.