证券交易委员会(简称证交会)表示其将发表针对管理层财务报告内部控制评估的诠释性指引的最终定稿。鉴于收到的评论和意见，证交会工作人员建议以诠释的形式(而非规则)发表该指引，这样一来，可以方便日后的修订和改进工作。
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