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施工企业应以《内部控制——整合框架》的五项要素为基础、三项目标为方向,结合施工企业的生产和管理特点,针对不同的业务单位和活动,确定相应的控制方式、方法和手段,最终建立完整的内部控制系统。
Based on the five elements of “Internal Control - Integrated Framework”, the construction enterprises should set the direction of the three objectives and combine the characteristics of production and management of the construction enterprises with different business units and activities to determine the corresponding control methods and methods Means, the ultimate establishment of a complete internal control system.