内部控制有效性判断偏差研究:基于管理层与审计师的双重视角:based on the dual perspectives of management and auditors based on the perspective of college graduates based on the perspective of user behavior based on the perspective of deep learning based on the perspective of ownership structure based on the perspectives of input-output based on the perspective of behavioral economics based on the perspective of government asset management based on the perspective of local finance based on the perspective of relative poverty