内部控制要素

接着，对内部控制与企业价值的相关性进行理论分析，重点分析了内部控制如何通过其要素对企业价值产生影响，得出内部控制要素的完善对实现企业价值最大化具有促进作用的结论。

Secondly , using theories analyzed the relationship of internal control factors and corporate value . Analyzing how five elements of internal control influence the corporate value . Then , we designed the exponent about internal control .

现代企业内部控制要素与内部审计

Internal Control Elements of Modern Enterprises and Its Internal Audit

上市公司内部控制要素与企业价值相关性研究

Research on Relation of Internal Control Factors and Corporate Value in Listed Companies

民营企业成本费用内部控制要素重要性及变迁

On the Significance and Transition of Internal Control Elements of Cost in Private Enterprises

以往大多数研究都是从内部控制要素的角度来分析，并取得了大量的成果。

Most studies were about the perspective of the internal control elements analysis and achieved great results .

因此，基于网络环境的企业的内部控制要素结构主要包括控制环境、风险评估和控制活动，各要素的内容较传统的内部控制均发生了实质性的变化。

As for enterprises with network structures , the elements structure of internal control mainly comprises controlling environment , risk assessing and controlling activities and the content of each element changes in substance compared to the traditional internal control .

COSO报告对企业内部控制体系要素的分析也向我们表明，内部控制已经在企业的经营管理过程中占据了十分重要的地位。

COSO report advancing the theory of ICS ( internal control system ) shows that ICS has occupied an important station in the management .

论被审单位内部控制系统要素

On the Elements of Internal Control System of Audited Entities

基于网络的企业内部控制及其要素特征

Net-Based Corporate Internal Control and Its Elemental Characteristics

内部控制环境要素对会计信息质量影响的探析

Discussion of the Effect of Internal Control Environment 's Elements upon the Quality of Accounting Information

内部控制各要素对并购绩效也具有正向影响，但不同要素对并购交易绩效和并购整合绩效的影响具有差异。

All of the factors of internal control have positive impact on performance , while different factors have different impact .

信息与沟通是内部控制基本要素之一，在内部控制中发挥着不可替代的作用，为内部控制的其他要素提供了信息支撑，并把其他要素有机的联系起来。

Information and communication as the basic elements play irreplaceable roles of internal control , moreover they provide information to support and organically link other elements within the internal control .

信息技术仅仅是内部控制环境要素之一，但它的快速发展给内部控制造成的冲击却不容忽视。

The information technology is merely internal accounting controls one of environment essential factors , but its fast development controls the impact which for internal accounting creates to be actually not allow to neglect .

其次内部控制五要素是非均衡发展的，控制环境要索，风险评估要素，信息与沟通要素和监督要素对企业价值的促进作用有所增长，但控制活动要素的发展明显滞后。

Second internal control five elements are balanced development , and control the environmental elements , risk assessment factors , information and communication elements and supervision and elements of the promoting function of enterprise value are increased , but control activities elements of the development is slower .

第三章在上文内部控制定义及要素和信息技术控制目标的基础上，分析了ERP系统的应用特点，对企业的影响以及ERP环境下企业内部控制的新特征。

Chapter III analyzes application characteristics of the ERP system , the impact for the enterprise and the new features of internal control in the ERP circumstance on the base of analysis of the definition and elements for internal control .

最后，基于COSO内部控制理论五要素进行了国有石化企业内部控制体系设计，并且提出了国有石化企业内部控制实施应该注意的问题。

Finally , based on the the five elements of COSO internal control theory , the internal control system of state-owned petrochemical enterprise is designed . It also put forward the problems to implement internal control of state-owned petrochemical enterprise .

再次，从企业文化的角度对海尔集团内部控制环境各要素的经验进行总结。

Thirdly , sum up the experience in internal control environment of the Haier Group .

再分别对内部控制环境各要素对会计监督的影响进行分析和阐述，主要包括不同管理哲学、企业文化理念及它们对会计监督带来的影响之比较；

Then it analyses the effect of every part of internal control environment upon the accounting monitoring .

继而，从战略的角度具体分析了影响内部控制的各个要素会对企业产生的影响。

At third , each factor which may make an impact on the enterprises are analysed from a strategic perspective .

延用COSO内部控制整体框架五要素，本文从控制环境、风险评估、控制活动、信息与沟通、监督五个方面构建了提升企业价值导向的内部控制框架，但各要素内涵均有所变化。

Continue to use the five elements of COSO internal control framework , the paper constructs enterprise value-oriented internal control framework from the control environment , risk assessment , control activities , information and communication and monitoring , the content of each elements changed .

然后分析了农业上市公司内部控制的内部环境要素和外部环境要素。

Then it further introduce the factors of internal control environment .

第四部分，从经济学和管理学的角度对所构建的内部控制的四个要素进行了详细的分析和探讨。

Part four : discussing the four elements of internal control from the view of economy and management .

第二章分析了内部控制的定义及其要素、信息和相关技术的控制目标。

The second chapter analyzes the definition and elements of internal control , information and related technology control objectives .

首先对评价对象进行了研究，也就是具体分析了内部控制环境体系的要素构成。

First , to research the evaluation object , which is a detailed analysis of the elements that constitute the internal control environment .

文章从内部会计控制目标、要素两个方面，对《内部会计控制基本规范》规定作了探讨。

This paper probes into the regulations set in Norms of Internal Accounting Control > rom two aspects of the targets and element factors of the internal accounting control .

文章首先论述了企业内部控制制度的构成要素、目标，国外企业内部控制制度及其对我国的启示，然后重点论述了我国企业内部控制建设必须逾越的四大难点。

This paper discusses the essential factors and targets of control system within enterprises , then expounds four difficult points which must be overstepped in constructing the control system within enterprises .

本文试图通过整合内部控制的各有关要素，建立企业内部控制的总体架构，理顺其层次结构，以期为企业实践提供更为清晰的思路。

In this paper , the author tries to establish the overall framework and structure of internal control by integrating all elements in internal control so that people can get a clear idea about internal control for enterprises .

现代企业内部审计机构了解内部控制要素、充分利用内部控制评审结果可以促使企业高效运转。

Internal audit institutions should understand interal audit elements and make use of the audit results to improve the management of enterprises .

由于内部控制指标是内部控制评价的重要要素，本文着重研究了内部控制评价指标体系的建立。

As an important element of internal control evaluation , this paper focuses on the internal control evaluation index system .

内部控制环境是现代企业内部控制的首要要素，文章首先分析了影响现代企业内部控制环境的因素，然后提出了完善现代企业内部控制环境的建议与措施。

Internal control environment is a initial main factor of internal control of modern enterprise . The article analyzes the factor of affecting internal control environment , Then puts forward the suggests and measures about perfecting internal control environment of internal control of modern enterprise .