健全的公司治理与有效的内部控制相结合，是现代企业制度的基本要求。
The basic requirement of modern company system is the combination between efficient company governance and effective internal control.
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.
在公司制企业的基本制度中，会计控制系统起着重要的基础性作用，其控制目标的实现与企业治理目标具有内在的不可分割的辨证关系。
In the modern corporation fundamental system, the control system of financial accounting has a very important role for achieving the purpose of a corporation's governance.
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