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<焞釕璧\73JGIM稘稦h楲廋驛踡8p崅C贳Q逌C嬐猼U軺e訣忙V軻淐嬁ιind out the current major financial risks of the enterprise in time and deal with and prevent them. From the perspective of internal control, this paper studies the financial distress of the new third board enterprises, complements the related research fields