部門營業資本 的英文怎麼說

中文拼音 [bùményíngyèzīběn]
部門營業資本 英文
departmental capital
  • 部 : Ⅰ名詞1 （部分; 部位） part; section; division; region 2 （部門; 機關或組織單位的名稱） unit; mini...
  • 門 : Ⅰ名詞1 （房屋、車船等的出入口 ） entrance; exit; door; gate 2 （形狀或作用像門的東西） switch; va...
  • 營 : Ⅰ動詞1 （謀求） seek 2 （經營; 管理） operate; run; manage Ⅱ名詞1 （軍隊駐扎的地方） camp; barrac...
  • 業 : Ⅰ名詞1 （行業） line of business; trade; industry 2 （職業） occupation; profession; employment; ...
  • 資 : Ⅰ名詞1 （錢財; 費用） money; wealth; expenses 2 （資質） intelligence; endowment 3 （資格） quali...
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 部門 : department; branch; class; section
  • 營業 : do business
  • 資本 : 1 （經營工商業的本錢） capital 2 （牟取利益的憑借） what is capitalized on; sth used to one s own...
  1. Buyers ( management ) can get profit from the raising of companies performance and the underestimated prices, avoid hostility acquisition, satisfy the needs of carving out business ; seller ( shareholder ) can reach the purpose of reducing agency cost, incent and restrict the management, peel off assets and change public - owned departments to private departments

    買方管理層可以獲得來自公司經營業績的提高和企業價值被低估的收益，避免被敵意收購，滿足創業的需要；賣方股東可以達到降低代理成本、激勵和約束管理層、剝離資產和公營部門私有化的目的。
  2. The former mostly includes finance trench, which consists of urban maintenance and constructive tax, add - ons of public utility, urban land - using tax, the debt of local government, remise of urban state - own land - using right and special national debt capital, and so on ; administrative charge trench, which consists of apportion, raising the price of urban infrastructure products and services, and so on ; practicality investing trench, which mostly consists of corresponding capital for urban infrastructure provided by real estate exploiters ; other financing trenches, which consist of time - limiting remise of operating authority on urban infrastructure section, introducing into foreign capital, short term loan of civil financing institution, and so on. the latter includes the innovation on the main investors, which consist of the anticipation of civilian capital and other non - financing institutions, and the innovation on financing tools, which consist of project financing, investment funds on industry, municipal bonds and initial public offering, and so on

    前者主要指以政府作為投資主體下的各種融資工具，包括財政稅收渠道（包括城市維護建設稅和公用事業附加、城鎮土地使用稅、地方政府債務、城市國有土地使用權有償出讓、國債專項資金等） ；行政收費渠道（包括攤派、提高基礎設施產品和服務的價格等） ；實物投資渠道（主要是讓房地產開發商為城市基礎設施提供配套資金） ；其它融資渠道（包括市政設施部門專營權有限期出讓、引進外資、國內金融機構的短期貸款等） ；後者則包括融資主體的創新（民間資本的參與以及其它非銀行金融機構的介入）和融資工具的創新（項目融資、產業投資基金、市政債券、股票上市等） 。
  3. To add " there are many loopholes in the operation and sales practices of telecommunications service providers, " after " that, as " ; to add " and such complaints from the public are often not followed up effectively by government departments, " after " in recent years, " ; to add " stipulate corresponding penalties " after " to cover pay television, " ; and to add " ; furthermore, as the hong kong housing authority has signed agreements with pay television operators, these operators can enter the buildings to set up and maintain communal aerial systems and can deploy front - line promoters to approach the residents to sell other various commercial services, using the provision of exclusive maintenance and supply services as a selling point and adopting unscrupulous means to entice or mislead the residents into signing an agreement with them, causing great disturbance to the residents ; in this connection, the government must adopt measures to combat such sales malpractices, take the initiative to inform public rental housing tenants of the rights and responsibilities of the operators and, when the operators resort to malpractices or malpractices are reported by residents, take immediate action to investigate the matter and issue warning to and penalize the operators concerned ; the government must also review the problem of inequity in accessing system information by consumers and the telecommunications service providers, whereby consumers have no means or right to obtain true and accurate information about the systems that they are using and can only pay the fees according to the volume, system and time slots of their calls shown on the records provided unilaterally by the service providers, and in case of queries about such information, the decision of the service providers prevails and there is no channel for the consumers to dispute or verify ; to this end, the government should expeditiously study how to ensure that consumers have the rights to know, choose, verify, appeal and claim for compensation in the provision of telecommunications services including pay television, local and cross - boundary telecommunications and internet services " after " in the contracts "

    在"鑒于"之後加上"各電訊服務提供者的營運和銷售存在不少漏洞， "在"不斷增加， "之後加上"而市民的投訴又往往得不到政府部門的有效跟進處理， "在"收費電視， "之後加上"訂定相應的罰則， "及在"標準合約條款"之後加上"此外，由於香港房屋委員會與收費電視營辦商簽訂協議，該等營辦商可進入大廈鋪設及維修公共天線系統，並調派前線銷售人員，以獨家提供維修及供應服務作為招徠，向住戶推銷其他各種商業服務，以不當手法誘使或誤導住戶與他們簽約，對居民造成很大困擾就此，政府必須採取措施打擊上述違規營銷的手法，並主動告知公屋住戶該等營辦商的權責范圍，遇有營辦商作出違規的行為或居民舉報營辦商的違規行為時，須立即追查，並向有關營辦商發出警告及作出處分政府亦須檢討現時消費者與電訊服務供應商所獲系統資訊並不對等的問題，即消費者無從及無權得知他們所選用系統的真實資料，令他們只能按服務供應商單方面提供有關通話量通話系統及通話時段的記錄繳交費用，遇有消費者質疑上述資料時，往往只由服務供應商作最終決定，消費者無從申辯或查證就此，本會促請政府盡快研究如何就各類電訊服務包括收費電視本地及跨境電訊網際網路等的提供，確保消費者享有知情權選擇權覆核權投訴權及索償權" 。
  4. Based on results of a lot of practical investigations, academic researches and comparisons of situations of real estate industry in changsha with that in other cities, this paper analyzes the present situations and existing problems of changsha ' s real estate industry and points out that the competition of foreign enterprises, the low degree of openness in renting system, the inefficiency in management, the conflicts of administration and practice, the lack of legal consciousness for agent serv ices, the nonstandardization of real estate management companies and the distemperedness in supervisory systems pose the outside threats ; ill managerial system, low technical level, small scales of companies, few measures for financing and marketing, poor quality and high prices of products pose the inside problems

    本文在大量調查和理論研究的基礎上，分析了長沙市房地產業的現狀和問題，提出了長沙住宅市場需求量預測模型，並對2002年長沙住宅市場需求量進行預測，對長沙房地產業發展進行縱向和橫向比較，論述了外國企業進入中國房地產市場指日可待，論述了我國目前土地出讓制度不透明，政策管理手段繁雜、效率不高，規劃部門與房地產業的滯后與沖突，中介服務機構缺乏法律，物業管理公司無法可依，監控體系不健全等外部環境問題；論述了我國目前房地產企業規模偏小，管理體制乏力，技術力量薄弱，融資渠道狹窄，產品質量不高，產品規格不齊，價格偏高，以及營銷手段落後等內部環境等問題。
  5. Buyers ( management ) can get profit from the raising of companies performance and the underestimated prices, avoid hostility acquisition, satisfy the needs of carving out business ; seller ( shareholder ) can reach the purpose of reducing agency cost, incenting and restricting the management, peeling off assets and changing public - owned departments to private departments

    買方管理層可以獲得來自公司經營業績的提高和企業價值被低估的收益，避免被敵意收購，滿足創業的需要；賣方股東可以達到降低代理成本、激勵和約束管理層、剝離資產和公營部門私有化的目的。
  6. Those manufacturers, which included all major players, such as general motors corp. and toyota motor corp., moved 256, 000 passenger cars last month. in the first quarter, sales hit 574, 300 units, a fall of almost 8 percent off a high base last year, the industry body said

    質檢總局缺陷產品管理中心王?松博士介紹說，我國客車行業的特點是進入門檻低，技術含量低，資本需求量不大，企業規模小，產量低，零部件基礎薄弱，以團體購買為主，以營運為主。
  7. This left little room for the small auto makers to develop. chen zhenhua, vice executive president of the zhongxing automobile co. ltd, said the fierce competition in the domestic auto market forced the small auto producers to try to open new markets overseas. he predicted that the small auto makers would step up their overseas business expansion this year

    4月6日，質檢總局缺陷產品管理中心王?松博士介紹說，我國客車行業特點是進入門檻低，技術含量低，資本需求量不大，企業規模小，產量低，零部件基礎薄弱，以團體購買為主，以營運為主。
  8. The industry of vegetable processing in yantai municipality is comparatively developed. entering wto offers yantai municipality with new opportunities for its veget able exporting processing. by means of questionnaire surveying and on - the - spot investigating, visiting experts, government departments, heading enterprises, and checking materials, the article has made a thorough understanding and major investigation about the present situation of rural and urban vegetable production in yantai municipality as to the vegetable managing form in rural and urban areas, the peasants " consciousness and habits, the effects of wto on local vegetable production, and so on

    本文通過問卷調查與實地調查、專家訪談、政府部門采訪、龍頭企業采訪以及資料查詢等方法，就農村、城市蔬菜經營方式，農民意識和習慣， wto對本地蔬菜生產的影響等方面對煙臺市城鄉蔬菜生產現狀進行全面了解和重點調查，通過加入wto前後煙臺市蔬菜貿易出口的數據對比分析，對煙臺市農村、城市蔬菜生產、蔬菜產業現狀及存在問題進行全面分析，找出了制約煙臺市蔬菜產業優勢發揮的因素。
  9. Under the supervision together from the central propaganda department, the ministry of information industry, the press publication arrange and some correlated departments, the competition between the business activities and market already existed in the press medium and the real strength of them were constantly changing, but all this were limited to some narrow trade, limited areas, and be satisfied with a smattering of a subject. it did n ' t accomplish the completely change from the link of policy to the link of capital on operation and managemen t manner

    在中宣部、信息產業部、新聞出版署以及相關行業部門的共同監管之下，傳媒業雖然也有業務和市場的競爭以及實力的此消彼長，但僅限於狹窄的行業、有限的區域、淺嘗則止的程度之內，在經營和管理方式上依然沒有完成以政策為紐帶向以資本為紐帶的脫胎換骨式的轉變。
  10. In the aspects of choice that make the price method, because of canning compare the company analysis method with can compare the bargain analysis method must have the prosperous capital market, more case example, lack domestic current the bargain of the state - owned property to say, very much the enough case example props up. and buy the market multiple analysis method analyze first public of and buy the market bargain multiple, and usually is trading the scale to ascend to take into the restrict with the industry category, for example, can be provided as analytic bargain a bargain for being limited by this front in six months, target company in the electric power profession, the scale limit in 50, 000, 000 dollars including, this kind of method and ca n ' t provide the help of high times. but the dividends usuallies convert into cash to analyze the method to get the analysis of the bonus from the target company to the value that get the target company. the above method exsits current state - owned property make price very much the localization of the different degree, the past a text tries to use value analysis method as to lends support to the method, the cash discharge converts into cash to analyze method ( the method of dcf ) as the main method, the certain state - owned property procures the price. among them, use the cash discharge converts into cash to analyze the method makes sure the income is after procuring, value analysis the method gets of result the conduct and actions manages with state - owned property the section to make the basis of the price for the state - owned property, two kinds of methods is mutually combinative, make sure the state - owned property procure the price

    以上方法對于目前國有資產的作價都存在不同程度的局限，故本文嘗試用賬面價值分析法為輔助方法，現金流量折現分析法（ dcf法）為主要方法，確定國有資產收購價格。其中，用現金流量折現分析法確定收購之後的收益，賬面價值分析法得到的結果作為與國有資產管理部門就國有資產作價的依據，兩種方法相互結合，來確定國有資產收購價格。同時論文對國有企業收購整合的模式作了積極的探索，地方電力公司投資新的水利發電項目往往同時有一部份是排灌、防洪等非經營性的，或稱為公益性的無收益項目，論文對新建項目的經營性資產與非經營性資產合理比例作了深入的探討，重慶大學碩士學位論文並建立了分析模型，對于新項目的投入資金結構進行了較為深入的分析，並建立了相應的項目融資模型。
  11. Card of conduction house property : 1, original of id of the person that buy a house and photocopy ( belong to what the unit buys a house to refer the corporate organization proof such as business charter and original of certificate of share of unit agency person and photocopy ) ; 2, booklet of registered residence of the person that buy a house or census register proof ; 3, commodity house hands over credential original ( offer " contract of commodity house business " original ) ; 4, original of building agree card, photocopy and book of money of agree duty pay original of the 6th couplet ; 5, original of the bill that buy a house ( the desired result original that belongs to an unit to buy a house receives xerox ) ; 6, building plan ; cost of production of property right card : droit of house of 10 yuan of towns registers cost : 80 yuan / card area is in less than of 500 square metre : 200 yuan / ancestor house property property right makes over : 1, former " building droit card " original and " land access card " original and photocopy ; 2, building business ( or crossing - over ) contract ; 3, agree card original and photocopy and book of money of agree duty pay original of the 6th couplet ; 4, applicant id original and photocopy and booklet of registered residence or census register proof ; cost of production of property right card : droit of house of 10 yuan of towns registers cost : 80 yuan / card area is in less than of 500 square metre : 200 yuan / ancestor the charge that above is collection of house property management department

    辦理房產證： 1 、購房人身份證原件及復印件（屬單位購房的提交營業執照等法人資格證實及單位經辦人身份證原件和復印件） ； 2 、購房人戶口簿或戶籍證實； 3 、商品房交接憑據原件（提供《商品房買賣合同》原件） ； 4 、房屋契證原件、復印件和契稅繳款書第六聯原件； 5 、購房發票原件（屬單位購房的校驗原件收復印件） ； 6 、房屋平面圖；產權證工本費： 10元城市房屋所有權登記費： 80元/證面積在500平方米以內： 200元/宗房產產權轉讓： 1 、原《房屋所有權證》原件及《土地使用權證》原件和復印件； 2 、房屋買賣（或互換）合同； 3 、契證原件和復印件及契稅繳款書第六聯原件； 4 、申請人身份證原件和復印件及戶口簿或戶籍證實；產權證工本費： 10元城市房屋所有權登記費： 80元/證面積在500平方米以內： 200元/宗以上為房產治理部門收取的費用。
  12. It is hope that the strategy study illustrated in this essay can provide some experience for china ' s domestic companies and to some extent prepare them for mnc when they are ready to expand their international market, before entering scu for my mba courses, the author of the essay worked for 3 years in marketing department of corpration matsushita electric of china ( cmc ) and wuxi matsushita refrigerator corpration ( wmrc ), . the work there was an experience which familiar with the marketing strategy of japanese - funded companies, their management mechanism as well as china ' s electric appliances market. two year ' s systematic theoretic study gives the author a more profound understanding of the marketing strategies of modern corporations, and enable writer a better insight to the progress and drawbacks experienced by matsushita, by analyzing the growth of matsushita electric in china, the essay intends to reflect the fierce competition and development trend facing both foreign companies and famous domestic electric appliances producing companies

    在本文作者進入川大學習之前，曾在松下冷機有限公司（ wmrc ）營業部，松下電器（中國）有限公司（ cmc ）營業部門服務約三年，對于日資企業在華營銷戰略，管理體系以及國內家電行業現狀有著較為深刻的理解，通過近兩年在川大系統理論的學習，使筆者對現代企業市場營銷戰略有了更加透徹的理解和提高，對于松下冷機在華經營所經歷的挫折和成功有了更為深入的了解，本文試圖通過解析松下冷機在華成長的歷程，從側面反映出當前國外家電品牌和國內知名品牌在國內市場激烈的競爭狀態和發展趨勢。
  13. Capitalising on the lower costs to ( a ) streamline government structure and improve efficiency ; ( b ) help the industrial and commercial sectors and invest judiciously in the emerging high technology industry ; and

    充份利用成本下降的有利時機， （ a ）致力精簡公營部門，提高成本效益， （ b ）扶助工商業，量力開展新興科技生產的投資； （ 4 ）
  14. There are six big problems exist. first, the leaders or the chiefs of enterprises lack of the strategic views, pursue short - term interests excessively, a lot of mistaken ideas exist in training management ; second, system, mechanism and development strategy of management training remain to be perfected and further clarified ; the training is lack of systematical and standardization ; third, the content of courses is outmoded, the way lags behind, the style is blankness, especially lack ability of combination of theory and practice, lack of operating method and technology ; fourth, the system of training effectiveness feedbacks is imperfect, the system of training support is insufficient, which have hindered the transfer of training ; fifth, the individuals who under training have insufficient motivation, also have problems in after training loyalty, and to transfer the obtained knowledge into their work ; sixth, the government institutions do n ' t fulfill it ' s own responsibilities in constructing the system of management training. some training policies and managements even restrict the development of management training

    本論文根據作者的培訓實踐，並參考大量資料，通過觀察、訪問、具體案例分析等闡述了國有企業管理培訓自改革開放（ 1979年）以後的發展狀況及新形勢，完成的主要研究工作有：首先，指出了國有企業管理培訓存在的六大問題，一、國有企業經營管理者缺乏戰略眼光，過分追求短期利益，在管理培訓觀念上存在許多誤區；二、管理培訓的制度、機制及發展戰略有待進一步完善和明確，培訓工作缺乏系統化和規范化；三、教學內容陳舊，方式落後，風格單一，尤其缺少理論聯系實際能力，缺少操作的方法與技術；四、培訓效果反饋體系不健全，培訓支持系統不足，阻礙了培訓成果的轉化；五、受訓者個人接受培訓動力不足，培訓后忠誠性不足，缺乏將培訓所獲知識轉化于工作中的動力；六、政府培訓主管部門對構建管理人員培訓體系的作為不足，某些培訓政策及管理制約了企業管理培訓的發展。
  15. And also the current situation and problems of psychological consultation teachers team in the primary schools in suzhou is investigated in the way of delivering questionnaire. in the end, some suggestions of promoting the specialization development of school psychological consultation is put forward : first, the educational administrative department should strengthen the study on psychological consultation work of the school and give more supervision or guidance, providing some professional training to the on - the - job psychological consultation teachers ; second, the school should build up an environment in which school psychological consultation teachers can carry out their work smoothly ; third, psychological consultation teachers should keep on studying and research, upgrading their own professional accomplishment

    本研究詳細介紹了主要發達國家和港臺地區學校心理輔導教師專業化發展的狀況，以及我國學校心理輔導教師的發展現狀；通過問卷調查的方式研究了蘇州市小學學校心理輔導師資隊伍專業化發展的現狀以及存在的問題，提出了促進學校心理輔導教師專業化發展的建議：其一，教育行政部門應加強對學校心理輔導工作的研究與督導，加強對在職心理輔導教師的專業培訓；其二，學校應營造有利於學校心理輔導教師專業成長的氛圍；其三，心理輔導教師應加強學習、研究與交流，提高自身的專業素養。
  16. Based on a large number of literature references, combining the facts of chinese telecommunication operating enterprises development and the long - term practice of author in telecommunication administrative department, the article expatiates on related theories of strategic management in detail ; analyzes the development status in quo and existing primary problems of chinese telecommunication operating enterprises ; conducts strategic analysis and evaluation to chinese telecommunication enterprises with swot method, and analyzes the trade competition condition of chinese telecommunication operating enterprises from the point of industrial structure ; puts forward generic competitive strategy, stock system reform, multiple operation strategy, marketing strategy, enterprise innovation strategy and multinational operation strategy for choice by chinese telecommunication operating enterprises ; and puts forward strategy implementation measures in three aspects including starting up business process reengineering ( bpr ) as soon as possible, gradually establishing flexible organization under dynamic competitive condition, and actively driving development and management of human resource in knowledge enterprises

    本文結合我國電信運營企業發展的實際，及本人長期在電信管理部門工作的實踐，在查閱了大量文獻資料的基礎上，對戰略管理相關理論進行了較為詳盡的闡述；分析研究了中國電信運營企業的發展現狀和存在的主要問題；運用swot分析法對中國電信企業進行了戰略分析與評價，並從產業結構的角度對中國電信運營企業的行業競爭情況進行了分析；提出了可供我國電信運營企業選擇的一般競爭戰略、股份制改造、多元化經營戰略、市場營銷戰略、企業創新戰略、跨國經營戰略；並從盡早啟動企業業務流程重組（ bpr ） 、逐步建立動態競爭條件下的柔性組織、積極推進知識型企業人力資源的開發與管理三個方面，提出了戰略實施的措施。
  17. Article 5 in accordance with the regulations and other relevant state regulations, work units that produce, sell or use mccs shall report to the chemical industry authorities under the state council or the local chemical industry authorities under the parm government the relevant information, data and the objective of use in the production, sales or use, and shall be subject to verification and supervision

    第五條生產、經營或者使用監控化學品的，應當依照本條例和國家有關規定向國務院化學工業主管部門或者省、自治區、直轄市人民政府化學工業士管部門申報生產、經營或者使用監控化學品的有關資料、數據和使用目的，接受化學工業主管部門的檢查監督。
  18. For overcoming the malpractice of this system, lightening the burden of the peasants, the author has been to many villages and towns of yingkou city area to make an on - the - spot investigation. through discussions with peasants and officials at all levels in charge of agriculture and taxation, studying all the related documentations on fees and taxes reform in the rural area, the author analyzes the importance, causes and the difficulties of the fees and taxes reform, studies basic practices and the effect of transforming administrative fees into taxes in anhui province, the current situation of yingkou city area and the relative policies of the state. in this article, from keeping fees and taxes reform the normal nature, strengthening supervision in fees and taxes reform management, increasing propagating, standardizing fees and taxes levy and manage organization and range, advancing fees and taxes reform positively and steadily, the author proposes a tentative plan and measures on the fees and taxes reform in yingkou as well as issues needing attention

    為了克服這種體制的弊端，切實減輕農民負擔，本文作者深入到營口市一部分鄉（鎮） 、村幹部群眾中進行調研，並與稅務、農業主管部門的同志進行了座談，了解情況，徵求意見，研究了大量有關農村稅費改革的文獻資料，分析了稅費改革的重要意義、稅費問題產生的原因和改革的難點，研究了安徽省稅費改革的基本做法和主要成效，分析了營口市稅費改革的現狀和國家有關政策，從保持稅費改革的規范性、強化對稅費改革的監督管理、加大宣傳力度、規范稅費征管機構及管理范圍和要積極穩步地推進稅費改革幾個方面，提出了營口市稅費改革方案措施的的初步設想及應該注意的有關問題。
  19. I believe this is the most positive way the reserves can be put to use and, from the perspective of hong kong s overall economic interest, this is obviously the best investment. streamlining government structure strictly speaking, the value of government assets far exceeds the $ 400 billion reserves it has accumulated over the years, because potential income can be derived from the development and sales of government properties, from the government s huge investments in the airport, railways and mortgage companies, and also from the

    嚴格而言，政府資產遠超過累積的財政儲備四千多億，其他如產業管理處現在不停地發展和出售的房地產，政府在機場、鐵路、按揭公司等已作出了的龐大投資，多項以營運基金形式運作的公營部門，都是可變為財富的工具，政府如何管理這些投資，以提高它們的增值能力，也是本人素來關注的問題。
  20. And then, after the analysis of strengthening the internal control system in chinese corporation businesses, the article expounds the internal control from the angles of business administration. because of the double - arrangement of internal control in chinese businesses, thus is. the internal control with both the owner ( stockholder ) and the manager as the mainbody, and of the fact that the internal control is usually manipulated by the manager in practice, the internal control of the first arran gement should be externally manifesped so as to achieve the special control effect with the aid of external control procedure. meanwhile. the optimization of capital structure should be paid attention in the internal control of corporations due to the close relationship between the internal control and the capital market. finally, the thesis suggests that the corporation internal control make the whole and the single design based on the frame of the internal control system, proposes the feasible counter - measure perfecting the internal control of corporation business consists of the standard system of internal control formulated by the government department and the compulsory internal control audit

    在此基礎之上，針對我國公司制企業加強內部控制的必要性分析，從公司治理的角度闡釋企業內部控制，由於我國公司制企業內部控制具有雙層性，即以所有者（股東）為主體的內部控制和以經營者為主體的內部控制，且實踐中內部控制為經營者所操縱，應將第一層次的內部控制外部化，藉助外部控製程序達到其特殊的控制效果；同時，根據內部控制與資本市場之間的密切關系，公司內部控制建設必須關注資本結構優化問題。對於我國公司制企業內部控制構建，應以內部控制框架為基礎，具體從整體和單項分別設計內部控制制度。最後，本文提出我國公司制企業內部控制的完善應從兩方面入手：一是由政府監管部門制止內部控制標準體系，二是對內部控制審計作出強制性的安排。
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