银监会在必要时可指定会计师事务所对消费金融公司的经营状况、财务状况、风险状况、内部控制制度及执行情况等进行审计。
The CBRC may designate an accounting firm, if necessary, to make an auditing of the consumer financial company about its business, finance, risk and internal control system and implementation.
如何利用内部控制制度对会计电算化容易出现的问题加以防范，是本文所讨论的内容。
This paper discusses how to employ the internal control system to take precautions against problems easily arise in the process of computerized accounting.
本文分析我国会计电算化中内部控制制度的种种问题。
This paper analyses of China's computerized accounting system of internal control problems.
结合实践，通过对企业内部控制制度设计原则的分析，提出了企业内部会计控制的方法，对实践有一定的指导作用。
Based on the practice, analysis is made on the designing principles for enterprise's internal control system, and provided the methods available for the practice.
因此，建立一套适合高校电算化会计系统的内部控制制度便尤为重要。
Meanwhile, this brought the internal control of accounting information system new characteristics as well as problems.
加强和完善内部控制制度，对于保证会计信息质量，保护投资者合法权益，具有非常重要的意义。
Strengthening and perfecting of internal control is of great importance for guarantee of quality of financing information and protection of investors' legal rights.
因此，建立一整套适合高校电算化会计系统的内部控制制度便显得十分重要。
Thus, it seems urgent to establish a set of internal control system which can be adapted to college management accounting computerization system.
本文主要对内部会计控制制度的特征、必要性，财务收支的审批制度、物资采购制度、销售控制制度，内部会计控制制度的评价内容及效果进行了简单阐述。
This paper mainly focuses on the characteristics and necessity of the internal accounting system, the approval system of the financial balance, materials purchasing system, sale control system.
因此，建立完整的适合会计电算化的企业内部控制制度具有十分重要的意义。
Therefore, for the establishment of a complete business Accounting system of internal control is very important.
随着会计电算化系统的普及运用，内部会计控制制度中的新问题和新课题将不断出现。
With the widespread application of computerized accounting system, new problems and tasks on institution of internal accounting control will continually arise.
第四章是本文的结论部分，根据前面的风险分析，提出了IT环境下会计信息系统内部控制的一套制度、技术和方法。
The fourth chapter comes to the conclusion. According to the risks analysis, it puts forward a serial of systems and technologies of internal control in it environment.
以完善企业内部控制制度，达到加强企业经营管理、防范与化解企业经营风险和会计风险的目的。
To improve their internal control system, enhancing enterprise management, prevent and resolve business risk and accounting risk.
文章主要阐述了我国企业内部会计控制制度的现状，分析了目前企业应该从哪些方面入手，建立和完善企业内部控制制度。
The paper reviews the current situation of the inner accounting control system for enterprises, and discusses the way to start with erecting and improving the inner control systems.
文章结合目前我国会计电算化信息系统内部控制制度存在的问题，提出了加强内部会计控制的具体措施。
This article, concerning the problems in the internal control of the information system of accounting computerization, has put forward specific measures to strengthen the control.
高校内控制度必须服从高校会计工作的目标和任务，核心是确保资金安全，尤其是货币资金的安全，同时要适应高校内部管理体制变革的要求。
The internal control system must subject to the aim and task of accounting in colleges, and the key point is the safety of fund, especially the monetary fund.
本文又通过论证了宏观会计管制及完善一系列制度等来达到对“内部人控制”的事后控制。
This paper proved macroscopical accounting regulation and perfecting systems could control the "insider control" in the afterwards.
对内部会计控制制度的研究是在会计、审计领域中十分重要的研究课题，然而目前对内部会计控制制度的研究却存在一些缺陷。
The study of internal accounting control system is one of the most important subjects in the field of accounting and auditing.
实践中应改善内部控制环境、建立风险控制子系统、重视内部会计控制和内部审计的作用及实行内部控制信息披露制度。
In practice improve the internal control environment, set up risk control subsystem, pay attention to internal accounting control and internal audit.
要完善内部会计控制制度，完善监督约束机制。
The inner accountant controlling and supervision system should be perfected.
会计工作监督可来自各个方面，最直接、最经常、最有效的监督还是建立财务会计稽核等内部会计控制制度。
Supervision of accounting work include a few aspects. The normal and effective one is to establish inner accountant controlling system.
内部控制制度主要由环境控制、会计系统、控制程度三个方面组成。
The inner controlling system is mainly made up from three aspects of environmental control, accounting system and controlling extent.
在企业筹建期间，协助公司领导建立各项财务会计核算制度，参与企业内部控制流程的设计并监督实施。
In preparation business, the company leading the establishment of the financial accounting system and internal control processes involved in the design and implementation of the supervision.
受查公司自行检查内部控制制度时所搜集之证据，不得直接代替会计师应搜集之证据。
Evidence collected by the audited company during self-inspection of the internal control system shall not be substituted directly for evidence to be collected by the CPAs.
由于电算化会计系统的特殊性，建立一整套适合电算化会计系统的内部控制制度就显得尤为重要。
Because of the specificity of computerized accounting system, the establishment of a full set of the internal control suitable for computerized accounting system is particularly important.
企业内部财务控制制度是指那些对会计业务、会计记录和会计报表的可靠性有直接影响的内部控制。
Internal financial control system include internal control which have a direct impact on the reliability of accounting business, accounting records and accounting statements.
商业得依其实际业务情形、会计事务之性质、内部控制及管理上之需要，厘订其会计制度。
A business may establish its own accounting system based on the actual business operation, nature of accounting affairs, internal control, and management need.
商业得依其实际业务情形、会计事务之性质、内部控制及管理上之需要，厘订其会计制度。
A business may establish its own accounting system based on the actual business operation, nature of accounting affairs, internal control, and management need.
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