内部会计控制的功能如何定位？
How do we orientate the function of internal accounting control?
第一，现代会计控制功能弱化。
First, the control function of modern accounting is weakened.
会计控制是会计理论中的重要问题。
Accounting control is an important issue of accounting theory.
企业内部会计控制制度是企业的内部管理制度。
Internal accounting controlling system of enterprise is one of the internal management system.
反顾我国内部会计控制的整体状况，却不容乐观。
Reviewing the whole state of internal accounting control in our country is of no optimist.
内部控制主要包括内部管理控制和内部会计控制。
Internal control includes internal management control and internal accounting control.
从表面看，这说明我国企业的内部会计控制存在问题。
On the surface, this shows that our company's internal accounting control problems.
并且在此基础上提出了完善电算化会计控制的必要性。
And proposed in this foundation consummates necessity which computerization accountant controls.
其更深层次的原因是内部会计控制中缺乏企业文化的因素。
Its deeper reason is the lack of internal accounting control corporate cultural factors.
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.
自会计学科诞生以来，会计控制就一直是专家和学者研究的热点。
Since the naissance of accounting disciplines, the accounting control is the study hotspot by experts and scholars all long.
本文探讨了集团公司内部会计控制的特征、控制环境和设计思路。
This paper talks about control characteristics, control environment and the way to design internal accounting control of enterprise group.
这些简要的评论表明唯一内部会计控制的问题的本质，是一个大主题。
These brief comments indicate only the nature of the problem of internal accounting control, which is a big subject.
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.
从内部会计控制和内部管理控制两个方面，提出了医院加强内部控制的措施。
This paper analyzes on some measures for strengthening the internal control of the hospital from two aspects of the internal accounting control and internal management control.
加强内部会计控制，提高管理水平、向管理要效益已成为企业的主要组织目标。
Strengthening internal accounting control, improving management level and getting benefit from management become main goals for enterprises' organization.
加强内部会计控制是施工企业提高自身竞争力，应对激烈市场竞争环境的关键。
Strengthening internal accounting control is a key link for construction enterprises to improve its competitive power and face market competition environment.
《内部会计控制规范》是解决当前一些单位内部管理松弛、控制弱化的重要举措。
Rule of the internal Accounting control is now an important measure to resolve internal management laxity and internal control infirmness in many units.
另一方面，会计控制作用必须借助当代信息技术，与企业集成化信息系统共同作用。
On the other hand, accounting control must recur to modern information technology, which works with corporation's compositive information system.
分析我国企业内部控制(特别是会计控制)失效现象，研究提高会计信息质量的对策。
So the internal control (specially the accountant control) of our enterprises should be analyzed and study the advancing the countermeasure of the accountant information.
随着会计电算化系统的普及运用，内部会计控制制度中的新问题和新课题将不断出现。
With the widespread application of computerized accounting system, new problems and tasks on institution of internal accounting control will continually arise.
会计信息的质量依靠内部会计控制，同时会计信息的质量又是内部会计控制的结果表现。
The quality of information depends on interior accounting control. At the same time, the quality of accounting information is the result of accounting control.
简单地说会计控制过程，就是利用会计方法对经济活动进行及时控制和反馈控制的过程。
Simply speaking, the process of accounting controlling is that of prompt controlling and feedback controlling of financial activities by means of accounting methods.
在会计领域，有的企业内部会计控制薄弱，存在财务收支失控，提供虚假会计信息的现象。
In the field of accounting, internal accounting controls and some weak, there is financial balance control, providing false accounting information of the phenomenon.
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.
介绍了建立内部会计控制的必要性和内部会计控制的目标，论述了内部会计控制的基本方法。
This paper introduces the necessity and targets of establishing the internal accounting control, and discusses on the basic methods of the internal accounting control.
内部会计控制属于内部控制系统的子系统，对会计记录的真实性、可靠性等有直接影响的控制。
Internal accounting control system is a part of internal control system and also a directly influential control of the factuality and reliability of accounting record.
另外，我国虽然颁布了《内部会计控制规范》，然而，我国尚未建立统一的完整的内部控制框架。
Although "The internal accounting control criterion" has been issued by Chinese government, there are still no an integrated framework of internal control.
对内部会计控制的研究，在会计与审计研究领域中历来倍受关注，世界各国都给予了高度的重视。
The study of internal accounting control has always been a focus of public attention in the accounting and auditing field, and has been thought of great importance all over the world.
对内部会计控制的研究，在会计与审计研究领域中历来倍受关注，世界各国都给予了高度的重视。
The study of internal accounting control has always been a focus of public attention in the accounting and auditing field, and has been thought of great importance all over the world.
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