第二部分是完善外贸企业内部控制环境的措施；
The second part is the constitution of the foreign trade enterprise's internal controls and peculiar problems to the internal controls.
加强和完善企业内部控制，首当其冲的是企业内部控制环境的建设。
The building of the internal control environment is the first thing in strengthening and improving internal control of enterprises.
随着企业内部控制理论研究的不断深入，人们对内部控制环境也越来越重视。
With the in-depth study of the internal control theory of enterprises, people increasingly emphasize the internal control environment.
加强企业内部会计控制建设是客观环境和企事业单位内部管理的迫切需要。
Strengthening enterprises internal accounting control is the urgent requirement of the objective environment and the internal situation of the enterprises and institutions.
企业内部控制由控制环境、风险评估、控制活动、信息沟通、监督等要素构成。
The internal control of enterprise involves many factors such as environment control, risk assessment, activity control, information exchange and supervision, etc.
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.
据COSO报告，环境和风险评估是提高企业内部控制效率和效果的关键。
According to report COSO, surroundings of internal control and appraisal of risks are the keys to improve efficiency and effect of internal control.
最后提出加强企业内部控制和完善法规法制建设、创造良好的外部环境等治理对策。
Finally recommendations for strengthening internal control and improve the regulatory and legal system, and create a favorable external environment, such as countermeasures.
加强控制环境建设是实施现代企业内部控制的重要管理手段之一。
The construction of internal control environment is one of the important management means for modern enterprises to enhance their internal control system.
内部控制是现代企业管理的重要手段，而完善的控制环境是建立健全企业内部控制制度的基础。
Internal supervision is an important way for the management of modern enterprises and perfecting supervision is the foundation for such systems construction.
内部控制是现代企业管理的重要手段，而完善的控制环境是建立健全企业内部控制制度的基础。
Internal supervision is an important way for the management of modern enterprises and perfecting supervision is the foundation for such systems construction.
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