The empirical results seem to consist with the resources dependency theory, and partly with the finance control theory and the management control theory.

对相关理论进行检验，其结果证实了资源依赖理论，部分证实了金融控制理论和管理控制理论。

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The theory divides the management process into three steps: planning, control and improvement.

该理论将管理过程分为三个步骤：计划、控制和改进。

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It utilizes the fuzzy theory to appraise and provides the basis for further research on risk management and control.

运用模糊理论进行评价，为进一步对其风险的管理和控制提供依据。

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