English translation for "内部控制的性质"
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- the nature of internal control
Related Translations:
插入性质: interpolating propertyinterpolation property 性质显示器: qualitative displays 蒸馏性质: distillation property 电泳性质: electrophoretic property
- Example Sentences:
| 1. | Chapter 2 puts forward the internal control system framework and its core arguments through borrowing and initiating present achievements . it claims that the nature of the internal control for securities firms should be determined as one type of inherent system , distinguished from external control , that the management objectives of internal control system for securities firms include : security business objectives ( core objectives ) , security operational environment objectives ( basic objectives ) , security operational information objectives ( conditional objectives ) ; according to the management objectives , the internal control system for securities firms is divided into security business subsystem , security operational environment subsystem , and security operational information subsystem . the control objectives of internal control system for securities firms refers to guard against and eliminate the certain risks that the securities firms faced at the process of achieving management objectives with reasonable assurance
主要内容是:证券公司内部控制的性质应确定为区别于外部控制的一种内在系统;证券公司内部控制系统所要服务的管理目标主要有证券经营业务目标(核心目标) 、证券经营环境目标(基础性目标) 、证券经营信息目标(条件性目标) ;按照管理目标,可以将证券公司内部控制系统分为证券经营业务控制、证券经营环境控制、证券经营信息控制三大子系统;证券公司内部控制系统自身的控制目标是要合理地保证管理目标实现过程中面临的特定风险得到防范和化解;证券公司内部控制系统的控制要素包括控制环境(基础性要素) 、控制目标(起点性要素) 、风险识别(枢纽性要素) 、控制活动(核心要素) 、信息与沟通(条件性要素) 、监控(修正性要素) 。 | | 2. | Secondly , i discuss the character of internal control : it is an important part of management and it is a kind of control system within enterprises . thirdly the article introduces the function of internal control . it helps the policies and rules to be carried out , protect the property , provide the reliable financial information timely , keep away the risks , and contribute to effective management lastly , i demonstrated the localization of internal control : it is restricted by cost - benefit principle , artificial mistakes , collusion and embezzlement , authority exceeding and system lag
首先，笔者回顾了内部控制理论的发展历程，即由内部牵制逐步发展到内部控制制度、内部控制结构、内部控制框架的过程，并在此基础上对内部控制的概念进行了定义；然后，论述了内部控制的性质，阐明内部控制是企业经营管理的重要组成部分，是企业的内在控制机制；接下来介绍了内部控制的作用，即内部控制有助于政策法规的贯彻实施，有助于保证财产的安全完整和财务信息的及时可靠，有助于防范风险、促进企业的有效经营；最后，对内部控制的局限性进行了说明：内部控制的有效性受到成本效益原则、人为错误、串通舞弊、管理越权和制度滞后的影响和限制。 |
- Similar Words：
- "内部控制标准准则" English translation, "内部控制程序" English translation, "内部控制抽查" English translation, "内部控制的控制装置和方法" English translation, "内部控制的行为假设" English translation, "内部控制点" English translation, "内部控制调查表" English translation, "内部控制调查问卷" English translation, "内部控制风险" English translation, "内部控制检查" English translation
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