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在实践中,企业的内部控制较多流于形式。通过问卷调查等实地调查手段发现,Y公司内部控制存在不少问题,应当从企业管理和业务循环的层面优化内部控制。
In practice, the internal control of enterprises is more mere formality. Through field survey such as questionnaires, it is found that there are many problems in the internal control of Y Company. Internal control should be optimized from the aspects of enterprise management and business cycle.