A.可以設(shè)立統(tǒng)計(jì)機(jī)構(gòu) B.可以根據(jù)實(shí)際情況設(shè)立統(tǒng)計(jì)機(jī)構(gòu) C.應(yīng)當(dāng)設(shè)立統(tǒng)計(jì)機(jī)構(gòu) D.應(yīng)當(dāng)設(shè)立獨(dú)立的統(tǒng)計(jì)機(jī)構(gòu)