制度是规则的集合，是一系列正式约束和非正式约束组成的规则网络。
Institution is the regulation aggregation, is a series of the regulation network that are composed of formal constraint and informal constraint.
内部控制本质上是具有控制职能的企业管理活动集合，是围绕内部控制制度的设计与实施的一个动态过程。
Internal control can be defined, in essence, as an aggregation of management activities with control function and a dynamic process of designing and enforcing system.
财团抵押制度是大陆法系国家创制的以企业特定的集合财产为抵押标的物的担保制度。
The inventory mortgage system is a system of guarantee created by continental law system countries, with certain given property of enterprises as its collaterals.
财团抵押制度是大陆法系国家创制的以企业特定的集合财产为抵押标的物的担保制度。
The inventory mortgage system is a system of guarantee created by continental law system countries, with certain given property of enterprises as its collaterals.
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