中国企业在制定内部控制制度的时候，缺少清晰的内部控制框架。
The precise internal control framework is often absent when Chinese companies make their internal control rules.
良好的内部控制框架是公司法人主体正确处理各利益相关者关系、实现公司治理目标的重要保证。
The proper framework for the internal control is an important guarantee to the correct resolution to the relationships between stakeholders and the realization of corporation management target.
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.
自2004年COSO委员会的ERM框架发布以后，国外基于风险管理的内部控制框架与实务建设已经趋于完善。
Since COSO issued the ERM framework in 2004, the foreign enterprise internal control framework which is based on risk management has been gradually improving.
本文对中油集团财务管理的内控制度“一个全面、三个集中”体系进行了总结，并对未来的内部控制框架提出了构想。
This paper summarizes the experience on CNPC financial internal control and conceives the future framework of internal control system for CNPC.
继“COSO报告”和《萨班斯·奥克斯利法案》之后，在大多数企业内部基本形成了以COSO为基准的内部控制框架。
After "COSO report" and the "Sarbanes - Oxley Bill", the frame of internal control, taking COSO as datum control, has formed in inside of most enterprises.
提供了一个内部财务控制系统的框架模式。
A framework mode of internal financial control system is put forward.
文章最后提出在COSO框架下构建高校后勤企业内部控制体系的思路。
Finally, this paper proposes to build internal control system of College rear-service enterprises under the COSO framework.
西方的内部控制理论的嬗变对于我国有重要的影响，尤其是COSO委员会提出的整体框架理论。
The evolution of internal control theory from western World has made great confluence to China, particularly , the complete frame theory raised by COSO committee.
第四部分针对我国上市公司披露现状，借鉴萨班斯法案的经验，尝试设计了我国内部控制信息披露的框架；
The fourth part refers to current status of domestic listed companies, tries to design a framework of internal control information disclosure, based on experience of SOX act.
该方法使我们可以在整体制度的框架内考察内部控制的充分性与可靠性。
This should allow the adequacy and reliability of the existing controls to be considered within the context of the overall system that is being audited.
直至内部控制整体框架阶段内部控制的理论研究才步入成熟期。
Until went in to the stage of integrated framework of internal control, only the theoretical research into a maturity period.
创立“一个目标”和“四个要素”的新框架，可以使内部控制的整体框架更技术化、逻辑化和科学化。
A new framework named "one objective" and "four elements" should be established in order to make the overall framework more technical, logical and scientific.
框架由宽度不同的纵向木制面板组成，这些面板不但可以沿着框架滑动，还可在必要时控制内部的光线。
These frames include vertical wooden panels of different widths which can slide across the frames and control the inner light as necessary.
最后将国外流行的一种新的评价方法—内部控制自我评估(CSA)应用到三维立体控制框架。
Finally, as to how to evaluate the 3-d control framework, this paper gives a useful tool — control Self Assessment (CSA).
我国企业内部控制建设应统一指导和规范、全面构建整体框架。
The best ways to construct inner control in Chinese enterprises are to supervise them wholly and …
而在内部控制要素框架中，控制环境作为一个基本的要素越来越重要。
Per say, the environmental control which is its rudiment has become a vital factor. Nonetheless under the umbrella of environmental control, human resources are its core;
而在内部控制要素框架中，控制环境作为一个基本的要素越来越重要。
Per say, the environmental control which is its rudiment has become a vital factor. Nonetheless under the umbrella of environmental control, human resources are its core;
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