elements of internal control 中文意思是什麼
elements of internal control
解釋
（內部控制要素）：控制環境、風險評估、控制活動、信息與交流以及監控。-
Next, it analyses the theoretic foundations of internal control : theory of clientage and corporate governance, and explain the importance and significance of establishing internal control considering the actual conditions of china. then, starting from the evolution of internal control theories, author brings forward goals framework and elements framework of modern enterprise ' s internal control system linking with connotations of modern enterprise system and characteristics of new economics. last, applying the case of zhengbaiwen, author analyses the problems and causes of chinese listing corporations " internal control system and advances counter measurements
引言是破題之論，明確了本文寫作的出發點；其次，分析了內部控制產生的理論基礎:委託代理理論和公司治理結構理論，結合現實說明了內部控制體系構建的必要性和意義:然後，從內部控制理論的歷史演進入手，結合現代企業制度的內涵和新經濟時代的特徵，搭建了我國現代企業內部控制體系的目標框架和要素框架;最後，通過鄭百文內控失控的案例分析，引出我國上市公司內部控制體系存在的問題和現狀，分析其成因，並提出相應的對策。 -
This paper views it as a relatively independent system, and analyzes the elements, major matters, interpretations and budget control of the internal financial control
該文將其作為一個相對獨立的系統，就現代企業內部財務控制機制的構成要素、財務內控的主要內容、如何實施財務預測、決策控制和財務預算控制等問題展開論述。
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