compulsory audit 中文意思是什麼
compulsory audit
解釋
強制審計- compulsory : adj. 強迫的，強制的；義務的；必修的。
- audit : n. 1. 會計檢查，查賬。2. （地主與佃戶間的）決算。vt. ,vi. 1. 檢查，查（賬）。2. 〈美國〉（大學生）旁聽（課程）。
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Chapter five, as a counter - measure perfecting the corporation internal control system, the formulation of a standard system and the compulsory audit of internal control is suggested so as to solve the problems of internal control system in chinese corporation businesses
第五章：針對我國公司制企業內部控制存在問題建議應盡快建立內部控制標準體系並對公司內部控制進行強制性審計作為完善公司內部控制的對策措施。 -
By illustration and analysis of the four problems occurred in the process of the business internal management, this paper puts forward the suggestions and measures for through the internal management through the construction of modern business system, the coordination between the management of internal control and the legislations, perfection of managerial organizations, implementation of the compulsory audit in internal control and creation of a favorable outside environment
在對企業內部控制管理中存在的四大難點進行闡述和深入分析的同時，從現代企業制度建設、內部控制管理與法規的協調統一、健全管理機構、內部控制實施強制性審計以及營造外部環境等方面提出對策和意見。 -
And then, after the analysis of strengthening the internal control system in chinese corporation businesses, the article expounds the internal control from the angles of business administration. because of the double - arrangement of internal control in chinese businesses, thus is. the internal control with both the owner ( stockholder ) and the manager as the mainbody, and of the fact that the internal control is usually manipulated by the manager in practice, the internal control of the first arran gement should be externally manifesped so as to achieve the special control effect with the aid of external control procedure. meanwhile. the optimization of capital structure should be paid attention in the internal control of corporations due to the close relationship between the internal control and the capital market. finally, the thesis suggests that the corporation internal control make the whole and the single design based on the frame of the internal control system, proposes the feasible counter - measure perfecting the internal control of corporation business consists of the standard system of internal control formulated by the government department and the compulsory internal control audit
在此基礎之上，針對我國公司制企業加強內部控制的必要性分析，從公司治理的角度闡釋企業內部控制，由於我國公司制企業內部控制具有雙層性，即以所有者（股東）為主體的內部控制和以經營者為主體的內部控制，且實踐中內部控制為經營者所操縱，應將第一層次的內部控制外部化，藉助外部控製程序達到其特殊的控制效果；同時，根據內部控制與資本市場之間的密切關系，公司內部控制建設必須關注資本結構優化問題。對於我國公司制企業內部控制構建，應以內部控制框架為基礎，具體從整體和單項分別設計內部控制制度。最後，本文提出我國公司制企業內部控制的完善應從兩方面入手：一是由政府監管部門制止內部控制標準體系，二是對內部控制審計作出強制性的安排。
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