在确定构成控制环境的要素是否得到执行时，注册会计师应当考虑将询问与其他风险评估程序相结合以获取审计证据。
In ensuring whether the elements of the control environment are operated, auditors should combine inquiries and other procedures of risk assessment to obtain audit evidence.
即会计应参与环境和资源的核算与控制，提供会计信息，以实现经济的持续增长。
That is to say accountants should participate in environment and resource accounting and controlling, provide accounting information and realize continuous increase in economy.
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.
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.
本文从点(会计数据)到面(会计信息系统)构建了电子商务环境下企业会计的安全控制体系。
From data of accountant to information system of accountant, the paper builds the security control system of corporation accountant in the circumstance of E-commerce.
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.
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.
网络技术和经济促进了企业控制环境的变革、会计系统体系结构重组及企业内部控制程序的完善，同时也增加了安全控制的难度。
Internet technology brings about the changes of the control environment, system structure and the perfection of internal control, meanwhile it also increases the difficulty of safety control.
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 .
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.
实践中应改善内部控制环境、建立风险控制子系统、重视内部会计控制和内部审计的作用及实行内部控制信息披露制度。
In practice improve the internal control environment, set up risk control subsystem, pay attention to internal accounting control and internal audit.
第四章是本文的结论部分，根据前面的风险分析，提出了IT环境下会计信息系统内部控制的一套制度、技术和方法。
The fourth chapter comes to the conclusion. According to the risks analysis, it puts forward a serial of systems and technologies of internal control in it environment.
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.
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.
理解控制结构，包括控制环境、会计制度和控制程序，对于评估控制风险来说是很有必要的。
An understanding of the control structure, including the control environment, accounting system and control procedures, is necessary in order to assess control risk.
从控制环境，控制程序和会计系统这几个方面来分析。
From the control environment, control procedures and accounting systems in these areas to analyze.
内部控制制度主要由环境控制、会计系统、控制程度三个方面组成。
The inner controlling system is mainly made up from three aspects of environmental control, accounting system and controlling extent.
其次，分别对内部控制环境各要素对会计信息质量的影响进行分析和阐述，主要包括分析了公司治理结构对会计信息质量的影响；
Through the analysis on the enterprise which provide false accounting information, can be found ineffective governance structure, misleading enterprise culture, poor quality employee and managers.
其次，分别对内部控制环境各要素对会计信息质量的影响进行分析和阐述，主要包括分析了公司治理结构对会计信息质量的影响；
Through the analysis on the enterprise which provide false accounting information, can be found ineffective governance structure, misleading enterprise culture, poor quality employee and managers.
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