秒速11选5

理论研究

当前位置: 秒速11选5 >内审协会>理论研究

JINGJIXINCHANGTAIXIANEIBUSHENJIRUHESHIYINGQIYEDEZHUANXINGSHENGJI

发布日期: 2016-07-28 字体大小:[ ]

ZUOLIKONGGUJITUANYOUXIANGONGSI

ZHENGZIFA

内容摘要秒速11选5: 在经济新常态下,企业面临转型升级,内部审计面临大好时机和严峻挑战,内部审计如何适应经济新常态下企业的转型升级,是秒速11选5内部审计必须回答的问题之一。内部审计通过转变思路,创新审计理念,优化审计流程,创新审计模式和审计技术方法,拓宽内审领域,坚持秒速11选5与监督并重等途径,加强自身修炼,不断提高内审人员素质,内部审计全方位适应新常态下企业的转型升级,帮助企业进一步加强风险管控、改善经营管理、提高经营绩效,从而推动供给侧改革,实现科学发展。

关键词: 新常态   内部审计    适应   转型升级

秒速11选51、JINGJIXINCHANGTAIXIAQIYEDEZHUANXINGSHENGJI

1.1 JINGJIXINCHANGTAIDEHANYI

秒速11选5 XINCHANGTAIDE“XIN”JIUSHI“YOUYIYUJIUZHI”,“CHANGTAI”JIUSHISHICHANGFASHENGDEZHUANGTAI,XINCHANGTAIJIUSHIBUTONGYIWANGDE、XIANGDUIWENDINGDEZHUANGTAI。JINGJIXINCHANGTAI,2014NIAN5YUEXIJINPINGZONGSHUJIZAIHENANKAOCHASHISHOUCITICHU,SHIZAIWOGUOZHUANBIANJINGJIZENGZHANGJIEDUAN、ZHENTONGQIDEJIEGOUDIAOZHENGJIEDUAN、GULIQIANQIDEZHENGCEXIAOHUAJIEDUAN“SANJIEDUANDIEJIA”HEQUANQIUJINGJIGEJUSHENDUDIAOZHENG、GUOJIGUONEIXINGSHIGENGJIAFUZADUOBIAN、GUONEIJINGJIXIAXINGYALIJIADADEQINGKUANGXIA,ZHONGYANGWEISHIYINGXINDEJINGJICHANGTAIZUOCHUDEZHONGYAOZHANLVEJUEDING,DUIHONGGUANJINGJIFAZHAN,CHANYEJIEGOUDIAOZHENG、QIYEZHUANXINGSHENGJIHEQUYUJINGJIFAZHANZHENGCECHANSHENGZHIJIEXINGHEFANGXIANGXINGDEZHONGDAYINGXIANG。

1.2 JINGJIXINCHANGTAIDEZHUYAOTEZHENG

 秒速11选5国际金融危机的爆发,中国与世界都进入了一个“新常态”,而这个“新常态”本身也是一个动态的、不断改变中国和世界大格局的过程。我国经济“新常态”,有它自身的特点,主要体现在: 经济增长速度从高速转变成中高速,发展方式从规模速度粗放增长转向质量效率型集约增长,经济结构从增量扩能为主向调整存量、做优增量并存的深度调整,发展动力从传统增长点转向创新驱动。面对国内外经济形势等外部环境的变化,严重影响着企业的组织发展战略、经营目标的实现,给企业带来了新的风险和挑战。

1.3 JINGJIXINCHANGTAIXIAQIYEZENGZHANGMOSHIMIANLINZHUANXINGSHENGJI

 XINCHANGTAIXIA,QIYEZENGZHANGMOSHIMIANLINZHUANXINGSHENGJI,YIFANGMIANXUYAODIAOZHENGHAOXINTAI,BAOCHIQIYEFAZHANZHENGCHANGSUDU,BIMIANMANGMUDIYIKUODACHANNENGWEIFAZHANMOSHI,ZUNXUNQIYEFAZHANDENEIZAIGUILV。TONGSHIYAOYISHICHANGWEIZHONGXIN,YIMANZUXIAOFEIXUQIUWEIDAOXIANG,CHONGFENLIYONGHULIANWANGJISHU、HULIANWANGSIWEI,YINLINGXIAOFEISHICHANG,QIANGZHANSHICHANGFENE,BUDUANTIGAOZIZHUCHUANGXINDEDONGLIHENENGLI,JIAKUAIGONGJICEGAIGEBUFA,SHENGCHANGENGDUO、GENGHAODECHANPIN,MANZUXIAOFEIXUQIU。DANGRAN,GUANLICHUANGXINXIANDEYOUWEIZHONGYAO,GAIJINQIYENEIBUGUANLI,JIAQIANGZISHENJIANSHE,FANGFANHEKONGZHINEIWAIFENGXIAN,SHIYINGXINCHANGTAIXIADEXINHUANJING,CAINENGXUNQIUQIYEFAZHANDEXINJIYU。TONGSHIKEYIBANEIBUSHENJIBAIDAOYIGEXINDEGAODU,CHONGFENFAHUINEIBUSHENJIDEZUOYONG,JIEZHUYUNEIBUSHENJIBAOZHANGQIYEGEXIANGZHANLVEJUECEDEGUANCHEHEGEXIANGNEIKONGZHIDUDESHISHI,TONGGUONEIBUSHENJIBANGZHUQIYEJINYIBUJIAQIANGFENGXIANGUANKONG、GAISHANJINGYINGGUANLI、TIGAOJINGYINGJIXIAO,CONGERTUIDONGGONGJICEGAIGE,SHIXIANKEXUEFAZHAN。

秒速11选52、JINGJIXINCHANGTAIXIAQIYENEIBUSHENJIDEJIYUYUTIAOZHAN

2.1 XINCHANGTAIXIADEQIYENEIBUSHENJI

秒速11选5 NEIBUSHENJISHIXIEHUIZAIZUIXINDE《NEIBUSHENJIDINGYI》ZHONGBANEIBUSHENJIDINGYIWEI: “NEIBUSHENJISHIYIXIANGDULI、KEGUANDEJIANZHENGHEZIXUNMIAOSU11XUAN5,QIMUBIAOZAIYUZENGJIAJIAZHIBINGGAIJINJINGYING。TATONGGUOYITAOXITONG、GUIFANDEFANGFAPINGJIAHEGAIJINFENGXIANGUANLI、KONGZHIHEZHILIGUOCHENGDEXIAOGUO,YIBANGZHUZUZHIDADAOMUBIAO。”NEIBUSHENJISHIGAIZUZHIDEYIGEZHONGYAOZUCHENGBUFEN,PINGJIAHEGAIJINFENGXIANGUANLI、KONGZHIHEZHILIGUOCHENGDEXIAOGUO,BANGZHUZUZHISHIXIANZENGJIAJIAZHIHEGAIJINJINGYINGYOUZHEDUTEDEFANGSHI,TONGGUOLVXINGZHUANYEZHINENG,FAHUIDUTEYOUSHI,WEIZUZHIMIAOSU11XUAN5。

秒速11选5 NEIME,JINGJIXINCHANGTAIXIA,QIYEMIANLINZHUANXINGSHENGJI,MIANDUIFUZADENEIWAIBUHUANJINGBIANHUA,QIYENEIBUSHENJIYEYAOJISHIGENJIN,ZHUDONGSHIYINGXINCHANGTAI、XINXINGSHI。JUTISHUOJIUSHIYAOYIFENGXIANWEIDAOXIANG,YIKONGZHIWEIZHUXIAN,YITIGAOQIYEFAZHANZHILIANGHEXIAOYIWEIZHONGXIN,YIQIUFAZHAN、CUZENGZHIWEIMUDE,GUANZHUQIYEDEYUNXINGGUANLIDEQUANGUOCHENG,TEBIESHIZHONGDIANLINGYUHEGUANJIANJIEDIAN,BAOZHANGQIYEJIANKANGCHIXUFAZHAN。

2.2 QIYENEIBUSHENJIDEJIYUHETIAOZHAN

 新常态下,企业内部审计迎来了大好机遇,特别是国家高度重视,审计环境不断改善,加上前几年内部审计的快速发展,特别是民营企业内生性发展,内部审计在企业经营管理过程中发挥的作用越来越大,内部审计迎来了大好机遇。但是,往往机遇与挑战并存,在经济新长态下,企业的转型升级,给内部审计提出很多新的要求和新的挑战,内部审计进入了新的历史阶段,内部审计任务更重,承担的责任更大,内外部压力更大,对内审人员的要求不断提高。

秒速11选53、NEIBUSHENJIRUHESHIYINGJINGJIXINCHANGTAIXIAQIYEDEZHUANXINGSHENGJI

 MIANDUIDAHAOSHIJIHEYANJUNTIAOZHAN,NEIBUSHENJIRUHESHIYINGJINGJIXINCHANGTAIXIAQIYEDEZHUANXINGSHENGJI,SHIMIAOSU11XUAN5NEIBUSHENJIBIXUHUIDADEWENTIZHIYI。QIYEZHUANXINGSHENGJIGUOCHENGZHONG,SUIZHEJINGJIZENGZHANGMOSHIDEZHUANBIAN,YISHICHANGWEIZHONGXIN、YIXIAOFEIWEIDAOXIANGDEGONGJICEGAIGE,QIYEGUANLIXINXIHUA、DASHUJUSHIDAIDELAILINDENGDENGYIXILIEBIANHUA,YAOQIUNEIBUSHENJIBUDUANCHUANGXIN,YUSHIJUJIN,SHIYINGQIYEDEZHUANXINGSHENGJI,WEIQIYEZENGZHIMIAOSU11XUAN5。

秒速11选53.1 ZHUANBIANSILU,CHUANGXINSHENJILINIAN

 新常态下企业的转型升级,对企业内部审计提出了更高的要求, 内部审计要想有所作为甚至是大作为,内部审计机构和审计人员的审计理念必须不断创新,充分发挥秒速11选5的主观能动性,用创新的审计理念指导秒速11选5的内部审计工作,为企业增值秒速11选5。这些理念主要包括: 内部审计满足企业各层级管理信息化需求的理念,传统的财务审计向管理信息化审计转变的理念,事后审计向事前、事中审计转变的理念,内部控制制度评审与内部审计相结合的理念,以风险为导向的风险控制与内部审计有机结合的理念,增加企业价值的审计理念等等。

3.2 SHIYINGXINCHANGTAI,CHUANGXINSHENJIHUANJING

秒速11选5SHENJIHUANJINGBAOKUONEIBUSHENJIBUMENSUOZAIDENEIBUHUANJINGHEWAIBUHUANJING,CHUANGXINSHENJIHUANJING,BUSHISHUOYAOGAIBIANSHENJIHUANJING,ERSHIZHUDONGQUSHIYINGXINCHANGTAIXIAQIYEZHUANXINGSHENGJIDEXINHUANJING,BINGTONGGUOSHENJIBUMENDEZISHENNULI,GAIBIANZAINEIWAIBUHUANJINGZHONGDEDIWEI。ZHUZHONGYUBEISHENJIDANWEIJIGECENGJI、GEBUMENDEGOUTONG,ZAINEIBUSHENJIGONGZUOGUOCHENGZHONG,YUBEISHENJIDANWEIJIANLILIANGHAODEGONGZUOGUANXI,XIANGHUZHIJIANJIAQIANGXIEZUOYUPEIHE,JIAQIANGBICIDEGOUTONG。SHIDANGDEGOUTONGYOUZHUYUNEISHENRENYUANFAXIANSHENJIXIANSUO,ZHAOCHUWENTIDEGUANJIAN,KEYIZAIYIDINGCHENGDUSHANGBIMIANPIANCHA,YOUZHUYUSHENJIRENYUANJINXINGZHENGQUEFENXI,JIANGDISHENJIFENXIAN。GOUTONGDEZUIZHONGMUDESHIYOULIYUSHENJIYIJIANHEJIANYIDELUOSHI,CUJINQIYEDEMIAOSU11XUAN5HEXIEDIAO。TONGGUONULI,NEIBUSHENJIJIGOUDEDULIXINGGENGQIANG,NEIBUSHENJIJIGOUDELINGDAOCENGJIGENGGAO,YUGEBUMENDEGOUTONGGENGJIASHUNCHANG,ZAIQIYEDEDIWEIGENGGAODENG,DUINEIBUSHENJIKAIZHANHOUXUGONGZUODAILAIGENGDUODEHAOCHU,WEIQIYEDEZHUANXINGSHENGJIZUOCHUGENGDADEGONGXIAN。

秒速11选53.3 JIAQIANGGUANLI,CHUANGXINSHENJIZHIDU

JIAQIANGNEIBUSHENJIBENSHENDERICHANGGUANLI,WANSHANNEIBUSHENJIZHIDUSHIZUOHAONEIBUSHENJIDEZUIYOULIBAOZHENG,SHENJIZHIDUCHUANGXIN,KEYIJIFANEIBUSHENJIRENYUANDEJIJIXINGHENENGDONGXING,ZHUYAOCONGWANSHANRICHANGDENEIBUSHENJIZHIDU,CHUANGXINNEIBUSHENJIZHILIANGDEPINGJIATIXI,CHUANGXINNEIBUSHENJIRENYUANJILIJIZHIDENGFANGMIANRUSHOU,SHIYINGXINCHANGTAIXIAQIYEDEZHUANXINGSHENGJI,WEIQIYEZENGZHIMIAOSU11XUAN5。

秒速11选53.4 YOUHUALIUCHENG,CHUANGXINSHENJIMOSHI

 ZAIJINGJIXINCHANGTAIXIA,MIANDUIQIYEDEZHUANXINGSHENGJIZHONGFUZADEQINGKUANG,NEIBUSHENJIDEGONGZUOLIUCHENGYEYAOZUOCHUXIANGYINGDEDIAOZHENG,JIANLIYIFENGXIANWEIDAOXIANGDENEIBUSHENJIGONGZUOLIUCHENG,SHIZHONGJIANCHISHIHEZIJIQIYEDENEIBUSHENJIMOSHIJIUSHIZUIHAODEMOSHIDECHUANGXINSILU,BUDUANCHUANGXINSHENJIMOSHI,MANZUQIYEGECENGJIDEXUQIU。LIRU: ERPXITONGDEQUANMIANSHISHIHEDASHUJUDEYINGYONG,QIYEYEWULIUCHENGHUA、GUANLILIUCHENGHUABINGQIEJIBENGUHUA,ZHIYAOJIANGNEIBUKONGZHIZHIDUZIWOPINGSHENYUNEIBUSHENJIJIEHEQILAI,DUIYEWULIUCHENGHEGUANLILIUCHENGSHIFOUFASHENGBIANHUAJINXINGSHENJI,DADAYOUHUALESHENJILIUCHENG,JIEYUELESHENJIZIYUAN。ZAIRUSHENJIBAOGAO,YOUYUZAIERPXITONGXIAKEYIJICHENGDALIANGDESHUJUZILIAO,KEYIJIANHUASHENJIFENXI,YONGZUIJIANDANDEBIAOGEDAITIYIBANXINGSHIDESHENJIBAOGAO,JIANHUASHENJIBAOGAODECHENGXUHENEIRONG,JIANGSHENJIJIELUNZHIJIEZAISHENJIBIAOGEZHONGBIAOSHICHULAI,JIDATIGAOSHENJIXIAOLV。

3.5 JISHUCHUANGXIN,SHIYINGDASHUJUSHIDAIDENEISHENXUQIU

 JINGJIXINCHANGTAIXIAQIYEDEZHUANXINGSHENGJI,MIANDUIGUANLIXINXIHUA、BANGONGZIDONGHUA、HULIANWANG+DENGDEKUAISUFAZHAN,DASHUJUSHIDAIXIANEIWAIBUJINGYINGHUANJINGDEBIANHUA,CHUANTONGDENEIBUSHENJIFANGFABAOKUOYINSUFENXIFA、BIJIAOFENXIFA、QUSHIFENXIFA、DINGXINGDINGLIANGFENXIDENG,TONGYANGSHIYONGYUXINHUANJINGXIADENEIBUSHENJI,DANNEIBUSHENJIYAOYOUWEIJIYISHI,YAOZOUXINXIHUASHENJIDEDAOLU,BUDUANCHUANGXINSHENJIJISHUHEFANGFA,ZAIJUTISHIJIANZHONGKEYIYOUYIXIECHUANGXIN: LIRU,KAIZHANJISUANJIFUZHUSHENJIHUOZHELIYONGJISUANJISHENJIRUANJIANJISHU,SHIXIANNEIBUSHENJIXINXIHUA,HUOZHELIYONGERPXITONGDESHUJUDAOCHUGONGNENG,JIANGYOUGUANDEFENXIXINGFUHESUOXUDESHUJUZILIAODAOCHUXINGCHENGCHANGYONGDEExcelDENGWENJIANGESHI,SHIXIANDUISHUJUZILIAODEZHUNQUE、GAOXIAODECHOUYANG、FENXI、BIJIAOHEJISUAN,YOULIYUTIGAOSHENJIXIAOLV。KEYILIYONGDASHUJUXINXIGONGXIANGDEZIYUANYOUSHI,KAIZHANLIANWANGSHENJI、ZAIXIANSHISHILIANXUSHENJI、KAIZHANYUANCHENGSHENJIDENG,DADATIGAOLESHENJIXIAOLV,JIEYUESHENJICHENGBEN,WEIGONGSIZENGZHIMIAOSU11XUAN5。

3.6 TUOKUANNEISHENLINGYU,SHIYINGQIYEZHUANXINGSHENGJI

秒速11选5 QIYEZAIZHUANXINGSHENGJIGUOCHENGZHONG,YOUYUNEIWAIBUHUANJINGDEBIANHUA,MIANLINGENGDUO、GENGFUZADEWENTI,QIYENEIBUSHENJIDESHENJILINGYUYEYUELAIYUEKUANGUANG,SHENJIRENWUYUELAIYUEZHONG,NEIBUSHENJIGONGZUODEKAIZHAN,BIXUYIQIYEDEZHANLVEMUBIAOHEZHONGXINRENWUWEICHUFADIANHELUOJIAODIAN,MANZUQIYEGECENGJIDEXUQIU。ZHONGDIANGUANZHUQIYEDEZHONGDIANHENANDIANWENTIKAIZHANSHENJI,ZHONGDIANFANGFANQIYEJINGYINGGUANLIGUOCHENGZHONGDEFENGXIAN,DUIQIYEZHONGDAZHANLVEGUIHUADELUODI、ZHONGDAGONGCHENGTUIJIN、ZHONGDAXIANGMUDEZHIXINGDENGQUANGUOCHENGGENZONGSHENJI。KAIZHANGECENGJIJIJIANGONGCHENGDEYUSUANSHENJI、ZHAOTOUBIAOSHENJI、JIJIANGUOCHENGSHENJI、JUNGONGYANSHOUSHENJI、JUESUANSHENJI,WUZICAIGOUSHENJI(HANZHAOBIAOCAIGOUSHENJI),FEIYONGCHENGBENSHENJI,CHANPINZHILIANGKONGZHISHENJI,TOUZISHENJI,WUXINGZICHANKAIFAKEXINGXINGSHENJI,RENLIZIYUANKAIFASHENJI,SHENGCHANHUANJINGSHENJI,XINXIXITONGANQUANXINGSHENJIDENG,CUJINQIYENULIKAIFAHECHONGFENLIYONGXIANYOUGEZHONGSHENGCHANLIYAOSU,YANGEKONGZHICHENGBENFEIYONGKAIZHI。TONGSHI,DALIKAIZHANGUANLISHENJI,RUGECENGJICAIWUYUSUANHEJIHUASHENJI,GECENGJINEIBUJINGJIZERENSHENJI,JIJIANGONGCHENGGENZONGSHENJIDENG,YIZENGJIAQIYEDEJIAZHI。CHONGFENLIYONGXIANYOUDASHUJUZILIAO,DUISHENGCHANJINGYINGGUOCHENGZHONGDESHENGCHANJIHUA、CAIGOUHETONGGUANLI、GONGYINGSHANGDEPINGJIA、KEHUZIXINGUANLI、YUSHOUKUANGUANLI、WULIUGUANLI、KEHUMIAOSU11XUAN5ZHONGXINGUANLIDENGJINXINGNEIBUSHENJI,MANZUQIYEZHUANXINGSHENGJIDEXUYAO。

3.7 QIANGHUAMIAOSU11XUAN5ZIXUNGONGNENG,JIANDUYUMIAOSU11XUAN5BINGZHONG

 秒速11选5在拓宽内部审计领域的同时,处理好监督与秒速11选5的关系,站在企业的高度提出有效管理和风险管控的建议,推进企业经营管理的规范化,加强企业内部控制制度建设和有效实施,为企业的转型升级秒速11选5。传统的内部审计人员主要负责监督、审查财务数据的真实性与合法性,把“查错防弊”作为审计的主要职能。但是随着企业的转型升级,内部审计部门应根据自身特点,将工作重点在“查错防弊”的基础上转型为企业内部提供咨询秒速11选5上来。特别是对各成员企业开展秒速11选5咨询,可以为各成员企业日常管理提出合理化建议和改进措施,为管理当局的重大问题决策提供依据,以促进企业改善经营管理,提高经济效益。

3.8 JIAQIANGXIULIAN,TIGAOSHENJIDUIWUSUZHI

 XINCHANGTAIXIAQIYEZHUANXINGSHENGJI,DUIMIAOSU11XUAN5NEIBUSHENJIRENYUANTICHUGENGGAODEYAOQIU,BUDUANTIGAOZISHENSUZHIDELINIANBIXUSHIKEGUANCHESHIZHONG,NEIBUSHENJIRENYUANBUJINYAOJUYOUFENGFUDEHUIJI、CAIWU、SHENJIZHISHIHEJINENG,SHUXICAIJINGFAGUIYIJIQITADESHENJIGUIFAN,HAIYINGZHANGWOJISUANJIYINGYONGJISHU、SHUJUCHULIHEGUANLIJISHUDENG,JUBEIJIAOQIANGDEJIANGJISUANJIJISHUYUSHENJIGONGZUOJIEHEDENENGLI。YINCI,NEIBUSHENJIRENYUANYAOTONGGUOGEZHONGTUJING,JIAQIANGZISHENXIULIAN,XUEXIXIANJINDESHENJILINIAN、JISHUFANGFA,BUDUANTIGAOZISHENSUZHI,MANZUXINCHANGTAIXIAQIYEZHUANXINGSHENGJIDEXUYAO。

 ZONGSHANGSUOSHU,ZAIJINGJIXINCHANGTAIXIA,MIANDUIQIYEDEZHUANXINGSHENGJI,NEISHENSHENJIYINGLAILEDAHAOJIYU,YEJINEIBUSHENJITICHUHENDUOXINDEYAOQIUHEXINDETIAOZHAN。NEIBUSHENJITONGGUOZHUANBIANSILU,CHUANGXINSHENJILINIAN,YOUHUASHENJILIUCHENG,CHUANGXINSHENJIMOSHIHESHENJIJISHUFANGFA,TUOKUANNEISHENLINGYU,JIANCHIMIAOSU11XUAN5YUJIANDUBINGZHONGDENGTUJING,JIAQIANGZISHENXIULIAN,BUDUANTIGAONEISHENRENYUANSUZHI,NEIBUSHENJIQUANFANGWEISHIYINGXINCHANGTAIXIAQIYEDEZHUANXINGSHENGJI,BANGZHUQIYEJINYIBUJIAQIANGFENGXIANGUANKONG、GAISHANJINGYINGGUANLI、TIGAOJINGYINGJIXIAO,CONGERTUIDONGGONGJICEGAIGE,SHIXIANKEXUEFAZHAN。

秒速11选5CANKAOWENXIAN: [1]BEIJINGZHAOTAITOUZIGUWENYOUXIANGONGSI:《SHISHINEIBUSHENJIYEWU》,XIYUANCHUBANSHE,2008NIANBAN。

秒速11选5[2] BEIJINGZHAOTAITOUZIGUWENYOUXIANGONGSI:《NEIBUSHENJIZAIZHILI、FENGXIANHEKONGZHIZHONGDEZUOYONG》,XIYUANCHUBANSHE,2008NIANBAN。

秒速11选5[3] DONGDASHENG  HANXIAOMEI:《FENGXIANJICHUNEIBUSHENJI》,DALIANCHUBANSHE,2010NIANBAN。

秒速11选5[4] [MEI] LICHADE.ZHAITE  DANNIER.ZETENAN  DEBOWA.DEHASI  ZHU  QIYENEIBUKONGZHIBIAOZHUNWEIYUANHUIMISHUCHU  ZUZHIBIANYI:《KONGZHIZIWOPINGJIA》,DONGBEICAIJINGCHUBANSHE,2010NIANBAN。

[5] ZHENGZIFA: 《ERPXITONGXIADEQIYENEIBUSHENJICHUANGXIN》,《GONGYESHENJIYUHUIJI》,2013NIANDI3QIP3--6。

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