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.
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