鉴于控制环境在整个内部会计控制体系中所处的重要地位和复杂性，本文又做了专章论述。
Due to the importance and complicacy of control environment, we describe it later in a whole chapter.
高校内部会计控制建设的关键题目是如何树立一套科学、周密、可操纵性强、行之有效的内部会计控制体系。
The key question of its construction is how to build up a scientific, strict, flexible and effective system.
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。
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.
因此，构建会计事务所审计质量控制体系具有很强的现实意义。
So it has great practical significance to construct the audit quality control system of accounting firm in our country.
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。
The internal control system of the information system of the accounting EDP has now become one of the most concerned topics.
本文从点(会计数据)到面(会计信息系统)构建了电子商务环境下企业会计的安全控制体系。
From data of accountant to information system of accountant, the paper builds the security control system of corporation accountant in the circumstance of E-commerce.
网络技术和经济促进了企业控制环境的变革、会计系统体系结构重组及企业内部控制程序的完善，同时也增加了安全控制的难度。
Internet technology brings about the changes of the control environment, system structure and the perfection of internal control, meanwhile it also increases the difficulty of safety control.
对财务会计控制内容、目标、控制质量特征体系进行探索。
It makes an exploration on financial ac-counting in its content, target, and control system of quality feature.
第二部分从会计控制系统的环境、要素、形式、规范、评价体系等几个方面，说明如何基于控制沦原理建立相应的会计控制系统。
The second chapter explains how to constitute relevant accounting control system based on cybernetic theories, from the aspects of environment, elements, forms, criterions and appraising system .
本文就高校成本核算的内容、会计假设、核算基础、指标体系以及如何构建成本控制系统作了探讨。
The paper expounds the content, accounting hypothesis, basis for costing account, indexes for cost accounting and how to establish a cost accounting system.
本文分析了当前某大钢外埠销售分公司会计内部控制中存在的问题，提出了完善会计内部控制体系的措施。
On the analysis of the existing problems at outside branch selling company, some measures to make it perfect are given.
最后通过具体案例分析了旭硝子汽车玻璃(中国)有限公司如何通过完善内部会计控制的流程体系来实现内部控制的目标。
Finally the thesis set the example of Asahi Glass Company to elaborate how to realize internal accounting control through the designment and improvement of internal control flow.
最后通过具体案例分析了旭硝子汽车玻璃(中国)有限公司如何通过完善内部会计控制的流程体系来实现内部控制的目标。
Finally the thesis set the example of Asahi Glass Company to elaborate how to realize internal accounting control through the designment and improvement of internal control flow.
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