【单选题】【消耗次数：1】
<img src=https://huaweicloudobs.ahjxjy.cn/250F5F2F1AA5D5ABD06B9C5EBFFB9B40.png title=题干.png alt=题干.png width=800 height=136 style=width: 800px; height: 136px;/>
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<img src=https://huaweicloudobs.ahjxjy.cn/E0E983CFEC59EB77FEE53BA3822F8F8D.png title=3.png style=font-size: 18.018px; white-space: normal;/>
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小企业内部控制规范（试行）解读是根据（ ）等法律法规及制定的。
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《中华人民共和国公司法》
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《企业内部控制基本规范》
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《中华人民共和国会计法》
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《合同法》