内部控制结构

管理报告必须包括对于内部控制结构和程序的效力的评估。

The management report must contain an assessment of the effectiveness of the internal control structure and procedures .

核数师负责的健全的内部控制结构的实体。（1为同意，7为不同意）

The auditor is responsible for the soundness of the internal control structure of the entity . ( 1 is agree , 7 is disagree )

通过设计基于观测器的故障估计器，得到一个新的广义内部控制结构的H∞控制器。

By designing an observer-based fault estimator , a H ∞ controller in generalized internal model control architecture is obtained .

衡量内部控制结构是否健全；

Measure whether the internal control is integrity or not ;

内部控制结构类型、影响因素及效果之实证研究

An Empirical Evidence on the Structure , Contingent Factor , and Effects of Internal Control

最后以平安财险为例，运用层次和模糊相结合的分析法，分析了平安财险的内部控制结构的优势和不足。

Finally , PING AN Insurance , for example , use AHP and Fuzzy Synthetic Evaluation combination of analysis , the paper analyzes the internal control structure of PING AN with strengths and weaknesses .

第二至七章是文章的主体，对施工企业内部控制系统结构及各控制子系统进行论述；

From chapter two to chapter seven is main body of article which mention internal control system and sub-control system of construction enterprise ;

系统的决策控制活动依赖于系统内部的控制结构，制造系统的控制结构是先进制造与自动化领域的重要研究课题。

Decision-making and control activities of a system largely depends on its internal control structure , and control structures of manufacturing systems have been an important issue in advanced manufacturing and automation fields .

因此，基于网络环境的企业的内部控制要素结构主要包括控制环境、风险评估和控制活动，各要素的内容较传统的内部控制均发生了实质性的变化。

As for enterprises with network structures , the elements structure of internal control mainly comprises controlling environment , risk assessing and controlling activities and the content of each element changes in substance compared to the traditional internal control .

ERP系统环境下企业内部会计控制体系结构的构建研究

Research On Construction of Enterprise Internal Accounting Control System In ERP System Environment

最后提出DAE内部控制框架体系结构，从上往下，从宏观到微观，使得相应的措施具有一定的研究和实践意义。

Finally put forward the frame system structure of internal control , making the measure have a certain research and practice meaning from top to bottom , from macro to micro .

公司治理、内部控制、组织结构互动关系研究

Research of Interactive Relation among Corporate Governance , Internal Control and Organization Structure

认为企业内部控制存在治理结构不完善等环境制约因素。

Some environmental factors such as governance structures are influencing the internal control .

在内部控制与组织结构之间也存在着交叉部分，它们是分工、职责划分及协调。

There are intersectant parts between internal control and organization structure as well : division 、 segregation of duties and coordination .

第一，完善我国商业银行内部控制的组织结构，并建立风险管理体系。

The first , the organization structure of perfect internal control of our country commercial bank , and build up a risk management system .

以决策机制、激励机制和监督约束机制为纽带，从委托代理源头对公司治理结构、内部控制、组织结构相互影响进行分析。

Connected by decision-making , promotion and supervision and constraint system , inter-influences among corporate governance structure , internal control and organization structure are analyzed from the origin of principal-agent .

与其相对应，在那些易于形成垄断、生产过程透明度高的领域适宜建立内部控制型治理结构；

Accordingly , in the field where the monopoly is easy to form , the transparence of producing process is high , the commonality is strong and the stability of social development is needed , we should establish inter controlling corporation management structure .

借鉴西方国家科学基金组织财务管理的经验，对中国国家自然科学基金管理中的财务风险进行分类，提出了经费开支、内部控制、资助结构和资金使用四个方面的财务风险评价指标体系。

By the use of the experience of the financial management in foreign science foundation , the financial risks of NSFC was classified as expenditure , internal control , self supporting structure and use of founds , such four financial risk evaluation indicators system .

第二部分探讨内部控制和公司治理结构之间的相关性，以及内部控制中的委托代理和信息不对称问题；

Underpricing of New Equity Issues and Information Asymmetric The second part concerns the relations between IC and corporate governance , internal control trust agency and information asymmetric .

根据委托代理理论和产权理论等，可知内部控制、公司治理结构与财务风险之间存在内在的联系，内部控制缺陷以及公司治理不健全都会导致较高的财务风险。

The internal relation of internal control , corporate governance structure and financial risk can be known based on Principal-agent Theory , Property Right Theory and other theories .

分析了上市公司财务信息披露质量问题的原因，提出进一步提高上市公司财务信息披露质量的对策，重点指出完善上市公司内部控制和公司治理结构是提高上市公司财务信息披露质量的重要对策。

Emphatically point out that to consummate the inside control of stock companies and the companies ' management organization is the important countermeasure of improving the quality of the financial information disclosed by stock companies .

就企业内部控制的含义、结构、方式等进行了探讨，其目的是为了引起人们对企业内部控制的足够重视，发挥其在企业管理中的作用。

This paper probes into the meaning , structure and method of interior control of enterprise for purpose of bringing people to pay great attention to the enterprise interior controlling and play an important role in enterprise management .

近年，金融界对我国国有商业银行改革与发展问题关注的焦点，已经从内部控制转向公司治理结构。

In recent years , the focus that the financial circle pays close attention to the reform of state - run commercial bank of our country and development problem , have already controlled from the inside to corporate governance .

目前我国研究的重点仍在内部控制制度和内部控制结构方面，很少出现对于一套完整内部控制体系建立实施评价的尝试，或只是采用新的数学手段对国外的东西加以改进。

In our country , studies only use the new mathematics method to improve to the overseas thing , also too emphasize the internal control system and structure to establish an internal control assessment system .

企业内部控制经历了内部牵制内部控制制度内部控制结构内部控制整合框架的演进过程。

Enterprise interior control has undergone a process of from system to structure to an integrated framework .

内部控制由内部牵制、内部控制制度到内部控制结构的历史演进，促使审计模式演进的契合，进而导致注册会计师无论是在制度基础审计下，或是在风险基础审计下对内部控制的依赖。

Internal control has the historical progress from inner checking , internal control system to internal control structure . It promotes the agreement with the progress of audit mode , leading to the dependence of registered accountant audit on enterprise internal control .

内部控制在国外经历了内部牵制、内部控制、内部控制结构、内部控制整体框架及全面风险管理框价等阶段。

The internal control overseas has experienced the internal diversion , the internal control , the internal control structure , the internal control macro frame and stage and comprehensive risk management frame price .

内部控制的演进过程大体分为内部牵制、内部控制制度、内部控制结构、内部控制整体框架和全面风险管理五个阶段。

The evolution of internal control can be divided into internal check , internal control system , the internal control structure , the overall internal control framework and overall risk management .

在确定企业内部会计控制基本目标的基础上，指出了企业内部会计控制目标的结构和基本内容，以便于具体贯彻落实实施企业内部会计控制制度的要求。

The paper introduces the structure and the basic content of internal accountant control target in enterprise , based on the determination of the basic target of the internal accountant control in the enterprise in order to carry out and fulfill the requirements of internal accountant control system in enterprise .

在研究国内外有关文献的理论基础上，梳理了内部控制理论发展过程，从内部牵制理论、内部控制制度理论、内部控制结构理论、内部控制整体框架理论到风险管理理论。

As for the development of internal control theory , we can see that this theory is form inter-checking theory to internal control regulation theory , internal control structure theory , internal control integration framework theory and risk management theory .