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.
结合营改增的一些相关政策，从税负、产业环境与结构、财务会计三个方面分析研究营改增对建筑业的影响。
Combined with the related policies of VAT program, this paper analyzes the impact of VAT program from tax burden, the industrial environment and structure, financial accounting three aspects.
社会环境是构建会计计量理论结构的逻辑起点。
Social environment is the logical start point of constructing the theory of accounting measurement.
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.
作为理论基础，首先从对环境会计理论结构的研究入手，逐步将范围集中于环境会计信息披露研究。
Starting with research on the environment accounting theoretical structure, then focuses on the theory of environmental accounting information disclosure.
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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