In a large firm, this must be replaced by a system of internal control, exercised through accounting reports and records.
而在大公司里，则采用财务报表和帐簿这样一种内部控制制度加以实现。
Finally, the essay presents the system limitation in the application of internal accounting control like abuse of power by the supervisors, deliberate corruption, collusive cheating and so on.
最后，提出了高校内部会计控制应用中的轨制局限，如高校内部会计控制对管理人员滥用职权、蓄意营私舞弊或内部不相容职务的人员串通作弊等。
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.
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。
This paper discusses how to employ the internal control system to take precautions against problems easily arise in the process of computerized accounting.
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。
Under different operation environment and executive subject, the computerizes accounting information system, changes have taken place in the feature of internal control point.
会计信息系统在不同运行环境下，由于会计业务执行主体的演变，使得内部控制的特点发生了变化。
This paper analyses of China's computerized accounting system of internal control problems.
本文分析我国会计电算化中内部控制制度的种种问题。
The application of the accounting computerization system brings about many new problems to the internal control of the medical institutions.
会计电算化系统的应用给医疗机构的内部控制带来了许多新的问题。
With the widespread application of computerized accounting system, new problems and tasks on institution of internal accounting control will continually arise.
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。
The internal control system of the information system of the accounting EDP has now become one of the most concerned topics.
会计电算化信息系统内部控制体系已成为当前最关注的话题之一。
Internal accounting control system is a part of internal control system and also a directly influential control of the factuality and reliability of accounting record.
内部会计控制属于内部控制系统的子系统，对会计记录的真实性、可靠性等有直接影响的控制。
Audit and SupervisoryOffice conducts internal audit of the accounting books and review the internal control system and its implementation.
审计监察室指导帐簿的内部审计和核查内部控制系统以及其执行情况。
The study of internal accounting control system is one of the most important subjects in the field of accounting and auditing.
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。
Thus, it seems urgent to establish a set of internal control system which can be adapted to college management accounting computerization system.
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。
Analysis of current situation shows that weak awareness and lack of attention of internal accounting control makes the system a mere formality and can not play the role.
通过对高校内部会计控制现状入行剖析可以望出，高校因为内部会计控制意识淡漠，缺少对其应有的重视，致使现有的高校内部会计控制体系流于形式，无法施铺作用。
Computerized accounting information system for internal control of weakness, auditor can evaluate the influence, and to put forward some Suggestions for improvement.
对于电算化会计信息系统内部节制的弱点，审计人员要能评估其影响，并向被审单位提出改进的建议。
The target-guided internal cost control system consists of cost planning subsystem, cost improvement subsystem, cost accounting and analysis subsystem as well as achievement evaluation subsystem.
目标导向型内部成本控制体系由成本规划子系统、成本改善子系统、成本核算与分析子系统及绩效评价子系统组成。
Therefore, for the establishment of a complete business Accounting system of internal control is very important.
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。
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.
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。
To improve their internal control system, enhancing enterprise management, prevent and resolve business risk and accounting risk.
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。
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.
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。
Meanwhile, this brought the internal control of accounting information system new characteristics as well as problems.
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。
Internal financial control system include internal control which have a direct impact on the reliability of accounting business, accounting records and accounting statements.
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。
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.
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。
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。
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.
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。
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.
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。
To address the problem, from my view, should establish strict internal control system of banks accounting;
针对上述问题，笔者认为应该从建立严密的银行会计内控体系；
To address the problem, from my view, should establish strict internal control system of banks accounting;
针对上述问题，笔者认为应该从建立严密的银行会计内控体系；
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