Uncertain accounting events, as a special form of uncertain economic events, are playing an ever-increasingly important role in enterprise internal control and in decision-making of the authorities.

或有会计事项作为一种特殊的不确定性经济事项，其信息对企业内部管理当局及有关各方经营决策的影响越来越大。

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Whether to establish and perfect the effective internal accounting control of the enterprise, it will directly related to enterprise economic goals can be realized.

能否建立和完善有效的企业内部会计控制，会直接关系到企业经济目标能否实现。

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For enterprise normal business activities to provide basis for the operation in enterprise to establish and improve internal accounting control can make the enterprise economic targets.

为企业正常运营活动的运转提供根据，在企业树立和健全外部会计控制可以保证企业经济目的的实现。

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