会计信息系统在不同运行环境下，由于会计业务执行主体的演变，使得内部控制的特点发生了变化。
Under different operation environment and executive subject, the computerizes accounting information system, changes have taken place in the feature of internal control point.
本文从分析我国现阶段内部人控制的特点入手，近而从内部治理结构和外部治理机制两个层面指出现存的问题。
This article points out the existing problems by analysing the characteristics of the internal person control, from the internal administrative structures to the external administrative mechanism.
我国上市公司股权结构的特点造成了公司治理的失效，容易产生“内部人控制”，易引发会计信息失真。
Unreasonable ownership structure of companies appearing on market, results in insider control and the falsification of accounting information.
[摘要]基于大型建筑施工企业的业务特点及其内部会计控制的原理，采用案例研究方法，发现内部控制中存在的问题并进行风险分析。
Abstract: Based on the features of construction enterprise, the paper took a case to conduct deeply investigation, having found problems in its internal control and done some risk analysis.
根据内部风险的特点，通过运用模糊综合评价法从整体上评价内部风险控制的程度，并进行实例分析。
Based on the charctet of inter-risk, this paper applies fuzzy comprehension decision method to assessing inter-risk control.
无论在工作范式，还是在风险观和服务内容方面，风险导向内部控制均体现了优于以往传统内部控制的特点。
Risk-oriented internal controls are better than the past, either in terms of the job, or at risk of concept content and services.
建筑施工企业由于企业自身生产流动性的特点和产品的特殊性，内部控制体系的建立，是一项复杂的系统工程。
So it will be the unchanging task for the corporation to enhance its performance quality with establishing management and control of construction oriented internal control system.
建筑施工企业由于企业自身生产流动性的特点和产品的特殊性，内部控制体系的建立，是一项复杂的系统工程。
So it will be the unchanging task for the corporation to enhance its performance quality with establishing management and control of construction oriented internal control system.
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