另外，我国虽然颁布了《内部会计控制规范》，然而，我国尚未建立统一的完整的内部控制框架。
Although "The internal accounting control criterion" has been issued by Chinese government, there are still no an integrated framework of internal control.
我国企业内部控制建设应统一指导和规范、全面构建整体框架。
The best ways to construct inner control in Chinese enterprises are to supervise them wholly and …
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