这些因素包括客户、内部经营过程和学习与成长方面，他们来源于组织的战略，并朝着具体的和可衡量的目标努力。

These factors include customer, inner part to conduct process and study and grow up aspect, they come from built-up strategy, and toward concrete of with can measure of target effort.

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企业内部控制应当包括全部管理控制，它渗透到经营的各个方面和管理的全过程。内部控制目标呈多元化趋势。

Enterprise internal control should include all management controls, it permeates into the whole process of every aspect and management managed, internal control goal shows diversification tendency.

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企业经营管理的本质是一种价值交换过程，包括企业内部和企业与外部的交换。

The business management is in its nature a process of value exchange, including internal and external exchanges.

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