内部牵制

从最初的内部牵制发展至现在的全面风险管理，人们一直对内部控制寄予很高的期望。

From the initial development of the internal check to the present comprehensive risk management , people all give high expectations to internal control .

内部控制的演进过程大体分为内部牵制、内部控制制度、内部控制结构、内部控制整体框架和全面风险管理五个阶段。

The evolution of internal control can be divided into internal check , internal control system , the internal control structure , the overall internal control framework and overall risk management .

浅议内部牵制制度与会计委派制度

Talking about the Internal Restraint System and the Accountant Appointment System

把乡镇企业内部牵制制度的审计当作重点来搞；

Take system of relation to internal departments of enterprise as focal point of audit work ;

最后，本文提出在启元药业进行成本控制应以人为本，做好企业基础性管理工作，并实施内部牵制，以促进成本管理的效果。

Finally , this article suggest that it is important to do basic management well to improve cost control .

作为财务控制基础的财务控制方法体系，是实现财务控制目标的基础和保障，具体而言，应由制度控制、定额控制、预算控制、目标控制、责任控制和内部牵制等方法组成。

Method system of financial control as the base of financial control is the base and indemnify to bring out the objective of financial control .

如何通过建立符合现代企业制度的内部牵制制度和科层制度以实现对管理过程的激励。

Third , how to improve the incentive of the managerial process by setting the internal control system and bureaucratic system toward modern enterprise institution .

从其发展的轨迹来看，会计控制理论起源于内部牵制观点，于上个世纪中叶形成会计控制理论。

From the development track of accounting control , we can find that it came of the internal accounting diversionary views and formed a theory in the middle of the last century .

股权制衡度越高，大股东的控制权被分散，多个大股东分享控制权，内部相互牵制，对管理层的监督更加有效，从而抑制了管理层在职消费。

The higher equity balance degree is , the more effective the supervision of management is . Cause the big shareholder control is dispersed , and multiple large shareholders share the control of the company .

根据控制理论的基本原理，对工程项目进行管理控制的设计，目的是从系统内部形成互相牵制、互相制约的机制，提供项目控制管理工具和手段，以获得建设项目的最佳控制目标。

The design of management control for construction projects is discussed based on the main principle of control theo-ry. The aim is to have developed internal mutual check and constraint mechanisms to provide the basic tool for construction project control management for the purpose of optimal control effectiveness .

内部控制由内部牵制、内部控制制度到内部控制结构的历史演进，促使审计模式演进的契合，进而导致注册会计师无论是在制度基础审计下，或是在风险基础审计下对内部控制的依赖。

Internal control has the historical progress from inner checking , internal control system to internal control structure . It promotes the agreement with the progress of audit mode , leading to the dependence of registered accountant audit on enterprise internal control .

企业内部控制经历了内部牵制内部控制制度内部控制结构内部控制整合框架的演进过程。

Enterprise interior control has undergone a process of from system to structure to an integrated framework .

内部控制最早起源于内部牵制的思想，最初的理论形式就是会计控制理论。

Internal control within the containment originated the idea , the original theoretical form is the accounting control theory .

在组织发展的初期，就出现了内部控制理论的萌芽&内部牵制制度。

In the initial stage of organization development , there was bud of internal control theory : internal hold down system .

内部控制在国外经历了内部牵制、内部控制、内部控制结构、内部控制整体框架及全面风险管理框价等阶段。

The internal control overseas has experienced the internal diversion , the internal control , the internal control structure , the internal control macro frame and stage and comprehensive risk management frame price .

在研究国内外有关文献的理论基础上，梳理了内部控制理论发展过程，从内部牵制理论、内部控制制度理论、内部控制结构理论、内部控制整体框架理论到风险管理理论。

As for the development of internal control theory , we can see that this theory is form inter-checking theory to internal control regulation theory , internal control structure theory , internal control integration framework theory and risk management theory .

民营企业只有加强企业经营文化建设，建立健全财务内部控制制度，形成完善的内部牵制和监督约束机制，才能促进企业健康发展。

Thus , in order to promote the healthy development of the private enterprises , it is very necessary that they should strengthen the construction of corporate culture , establish a sound internal control system , and form an effective internal restraint and supervision mechanism .

首先，笔者回顾了内部控制理论的发展历程，即由内部牵制逐步发展到内部控制制度、内部控制结构、内部控制框架的过程，并在此基础上对内部控制的概念进行了定义；

Firstly , I introduce the development of internal control theory , which ranged from internal check , internal control system , internal control structure to internal control frame . On that basis , I define the concept of internal control .

只有加强内部会计控制的变革与创新，通过内部相互牵制、相互制约，才能确保企业经济健康有序地发展。

The enterprise economy can develop healthily on condition that we strengthen the innovation of inner accounting control and interact the inner parts of enterprises .

企业内部控制是企业规模扩大化和资本公众化的结果，它依次经历了内部牵制、内部控制制度、内部控制结构和内部控制整体框架四个发展阶段。

The internal control of enterprise is the result of large scale and public stockholders , who have gone through four stages in sequence from internal check to internal control system to internal control structure to internal control integrated framework .

随着时间的推移，内部控制的理论已趋于成熟，总结该理论的发展过程，大致可以分为内部牵制、内部控制制度、内部控制结构、内部控制整合框架以及风险管理整合框架五个大的阶段。

As time goes by , the theory of internal control is becoming more mature , and the developing process of the theory can be divided into five stages : internal checks , internal control system , internal control structure , internal control integrated framework and integrated risk management framework .