灵活、高效的视点控制机制是人与虚拟地理环境进行交互的基础，它的性能直接影响人的工作效率。

The flexible and efficient viewpoint control mechanism is the base of interaction between human and virtual geographical environment. Its capability influence work efficiency of human directly.

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本文从公允价值与内部控制的理论基础入手，分析了公允价值计量的难点，阐明了公允价值对控制环境、风险评估、控制活动等方面的影响。

The paper starts the study with the fundamental theory, analyzes the difficult points of FVM , and it's impact on internal control environment, risk control, control activities, etc.

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当机器人与外界环境发生接触时，接触刚度等不确定性因素对机器人力控制系统的稳定性有很大影响。

When a robot makes contact with external environments, some uncertainties from the contact stiff-ness have great effects on the stability of the force control system of the robot.

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