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介绍了内部控制的概念和发展历程,然后重点阐述中小企业目前内部控制建设过程中存在的问题,并在此基础上总结归纳了完善企业内部控制建设的主要途径。
Introduced the concept and development process of internal control, and then focused on the current problems in the process of internal control of SMEs, and summarized the main ways to improve the internal control of the enterprise.