the accounting law meaning in English
会计法
Examples
- The second chapter mainly introduces the adaptive method of the enterprise ' s internal accounting control and the worthy - noted point . according to the accounting law and the enterprise ' s accounting control standard - basic standard ( tring out ) . the third one is control activities such as on - duty separation and confirmation of authorization , some aspects such as controls of business risk and supervision and examination , and the basic rule followed in establishment and perfection of internal accounting control system
全文分为四章，第一章主要介绍企业内部会计控制的概念、内部会计控制理论在我国的发展、内部会计控制的目标、影响内部会计控制的构成要素及其分类；第二章介绍了内部会计控制可采用的方法及应注意的事项；第三章根据《会计法》和《企业内部会计规范? ?基本规范(试行) 》的规定，从岗位分工与授权批准等控制活动、业务风险控制要点与监督检查等方面，结合我国的实际情况指出建立、健全企业内部会计控制制度应当遵循的具体规范；第四章针对目前我国内部会计控制存在的缺陷提出改进对策，并展望了信息化对我国企业内部会计控制的影响。 - This paper discusses the researches on standardization of financial controls , the changes of financial controls caused by application of computer network , the deficiencies of financial control environment , goals and tactics , the accounting law and other law instruments , proposes importance of corporation groups based on contracts financial controls and analyzes related legal issues
本文通过论述公司集团的财务控制环境、财务控制目标、财务控制策略、 《会计法》等法律工具的实体性缺陷与控制规范化研究，及网络化引起集团财务控制的新变化方面，提出契约化集团财务控制对于集团本身的重要意义以及相关的法理分析。 - The effective internal control is the essential component of company ' s high - efficient management . sir adrian cadbury even affirmed , “ the failures of the companies were all caused by failures of the internal control . ” the accounting law which has been implemented in july of 2000 regulates every company should establish and improve supervising system of internal accounting , and put forward the concrete requirement . this is the first law of our country to reflect requirement of internal control . after that , the ministry of finance released successively ten regulations of internal accounting control , which have greatly promoted the development of the internal control in the company . at present , the majority of the enterprises have already established the internal control system according to the requirement of relevant laws and regulations
然而,内部控制并不是静态的,而是一个动态循环的过程(设计? ?执行? ?评价? ?改进) ,其中内部控制评价是内部控制运行过程中非常关键的一环。越来越多的研究者开始关注内部控制评价,并对其进行研究,但这些研究基本集中于内部控制评价在审计监督领域中的应用,很少从企业经营管理需要的角度来研究内部控制评价。而内部控制作为现代企业高效管理的必要组成部分,关系着企业的生死存亡,因此,探讨内部控制评价在经营管理领域中的应用具有极为重要的现实意义。