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。
Internal financial control system include internal control which have a direct impact on the reliability of accounting business, accounting records and accounting statements.
其次注册会计师要考虑客户的控制制度，尤其是财务控制制度如何防止和发现这些错报，也就是控制风险。
Secondly the auditor considers how the client's control systems, particularly financial ones, prevent and detect those misstatements. This is referred to as control risk.
健全的财务控制制度应该能够保证财务信息的可信性，可以弥补财务契约的不完全性和财务责任的不对等性。
Perfect financial control system can guarantee the creditability of financial information, and make up for unperfectness of financial contract and asymmetry of accountability.
其次注册会计师要考虑客户的控制制度，(尤其是财务控制制度)如何防止和发现这些错报，也就是控制风险。
Secondly the auditor considers how the client's control systems, (particularly financial ones), prevent and detect those misstatements. This is referred to as control risk.
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。
In a large firm, this must be replaced by a system of internal control, exercised through accounting reports and records.
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。
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.
强化财务控制，必须完善企业法人治理结构，提高会计人员的职业素质，完善内控制度。
To strengthen financial control, we should complete the corporate governance, enhance the professional quality of accountants, and perfect the system of internal control.
虽说斯隆划时代的建构帮助确立了财务和管理上的控制，但以庞大的等级制度来控制一家企业的这种概念在半个世纪以后却开始为害人间了。
While Sloan's watershed creation helped establish financial and managerial control, the concept of a mammoth hierarchy controlling a corporation had taken its toll a half a century later.
减少会议、文件，健全严格的财务预算、核准和审计制度，着力控制“三公”经费支出和楼堂馆所建设。
Reduce meetings and simplify official documents. Improve the financial budgeting process, along with approval and audit systems, and focus on the control of administrative expense.
财务控制上的缺陷已成为制约企业集团内部管理制度完善的瓶颈。
Financial control defect have become the bottleneck that restrain enterprise group from manage of the institutional improvement already.
企业财务权利包括财务收益权与财务控制权，对企业财务权利分配的一套制度安排称为财务治理。
It includes financial profitable rights and financial controlling rights, the set of systematic arrangement of its assignation called financial governance.
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。
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.
本文对中油集团财务管理的内控制度“一个全面、三个集中”体系进行了总结，并对未来的内部控制框架提出了构想。
This paper summarizes the experience on CNPC financial internal control and conceives the future framework of internal control system for CNPC.
内部控制是企业管理制度的重要组成部分，也是企业财务控制的重要方面。
The management system of internal control is an important part, is also an important aspect of corporate financial control.
规范化的财务管理体系应由全面预算管理系统、内部控制制度系统和财务预警系统构成。
Such administrative system should be composed of all-round budget management, inner control and financial early warning systems.
第三步，完善财务内部控制制度，规范核算，搞好“双系统控制”。
Third, perfect financial inner control system, booking, and "double system control".
会计工作监督可来自各个方面，最直接、最经常、最有效的监督还是建立财务会计稽核等内部会计控制制度。
Supervision of accounting work include a few aspects. The normal and effective one is to establish inner accountant controlling system.
内部控制；财务控制；财务管理制度。
Internal Control; Financial Control; Financial Management System.
二是企业内部财务控制薄弱，缺乏制度化、系统化和目标的明确化。
The other is the weakness of internal financial control, featured by institutional imperfection, systematic insufficiency and indefinite financial goals.
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。
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.
本文只是在企业集团财务控制机制构建、企业集团财务组织和制度控制、企业集团预算控制等几个方面进行了分析，所得出的结论也只是初步的。
This paper makes some conclusions which are based on the enterprise groups financial controlling mechanisms structure, enterprise group financial organizations that control enterprise group budget.
最后就建立基建财务内控制度表见了相关的看法。
Finally puts forward relevant opinions to build infrastructure financial system of internal control.
最后就建立基建财务内控制度表见了相关的看法。
Finally puts forward relevant opinions to build infrastructure financial system of internal control.
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