Perfect financial control system can guarantee the creditability of financial information, and make up for unperfectness of financial contract and asymmetry of accountability.
健全的财务控制制度应该能够保证财务信息的可信性，可以弥补财务契约的不完全性和财务责任的不对等性。
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Article 22 Release of confidential financial statistic data shall be approved following a hierarchical accountabilitysystem.