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2008年国家五部委联合发出了《企业内部控制基本规范》,强调内部环境是实施内部控制的基础,要求企业建立规范的公司治理结构和议事规则,明确决策、执
In 2008, the five state ministries and commissions jointly issued the “Basic Norms for Internal Control of Enterprises”, stressing that the internal environment is the basis for implementing internal control and requiring enterprises to establish normative corporate governance structures and rules of procedure, and make clear decisions and enforcement