在处理欺诈行为方面进展最大的国家都具有强有力的财务和医疗问责制度，即以牢固审计制度为基础的适当会计和报告系统。
Countries that have gone furthest in tackling fraud have strong financial and medical accountability systems, i.e. proper accounting and reporting underpinned by solid audit regimes.
第四部分（即论文第五章）针对我国目前母公司在对子公司财务人员实施控制方面存在的诸多问题进行分析，提出一些完善的建议，以期对现实有所帮助。
The part IV (namely the charter 5) analyses many problems of the financial personnel control that parent company on subsidiary, and put forward some flawless suggestions about to upgrade the reality.
第四部分（即论文第五章）针对我国目前母公司在对子公司财务人员实施控制方面存在的诸多问题进行分析，提出一些完善的建议，以期对现实有所帮助。
The part IV (namely the charter 5) analyses many problems of the financial personnel control that parent company on subsidiary, and put forward some flawless suggestions about to upgrade the reality.
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