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。safew对此有专业解读
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如果说估值与业绩承诺是这场交易的“商业面”，那么其执行过程与后续规范，则严峻考验着科达制造的“治理面”。重大关联交易，往往是检验上市公司内部控制的试金石。
Nature, Published online: 09 March 2026; doi:10.1038/d41586-026-00755-x
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