因此对会计控制系统化研究非常必要。
目前我国的大多数企业均已建立了相应的会计控制系统，但由于控制环境中存在缺陷而导致失效的并不鲜见。
There is an accounting control system in most of enterprises in China, but it sometimes is not work because of defects of control environment.
第二部分从会计控制系统的环境、要素、形式、规范、评价体系等几个方面，说明如何基于控制沦原理建立相应的会计控制系统。
The second chapter explains how to constitute relevant accounting control system based on cybernetic theories, from the aspects of environment, elements, forms, criterions and appraising system .
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.
既定的会计、管理、供应和控制系统，让经销商从前人累积的商业经验中获益，同时仍然保持一定的独立性。
Established accounting, management, supply, and control systems give franchisees the benefit of previously accumulated business experience while still allowing a limited amount of independence.
这种审计包括各种各样的对会计记录和内部控制系统的测试，以及其他被认为有必要的审计程序。
This audit includes miscellaneous tests of the accounting records, internal control systems, and other auditing procedures as deemed necessary.
本文就高校成本核算的内容、会计假设、核算基础、指标体系以及如何构建成本控制系统作了探讨。
The paper expounds the content, accounting hypothesis, basis for costing account, indexes for cost accounting and how to establish a cost accounting system.
现代会计是一个以提供客观、相关、合意的财务信息为职能的财务信息控制系统。
Modern accountancy is a control system to supply objective, related and correct financial information.
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.
我国企业在环境成本核算上尚缺乏规范，应用方面也存在局限，需要建立相关的会计规范，转变观念，构建环境成本控制系统和责任中心。
Accounting regulations need to be established. Enterprises should change their ways of thinking and reconstruct the control systems and responsibility centre of environmental costs.
我国企业在环境成本核算上尚缺乏规范，应用方面也存在局限，需要建立相关的会计规范，转变观念，构建环境成本控制系统和责任中心。
Accounting regulations need to be established. Enterprises should change their ways of thinking and reconstruct the control systems and responsibility centre of environmental costs.
应用推荐