优化内部控制 meaning in Chinese
optimization of internal controls
Examples
- Identifying and evaluating financial risks , internal controls that mitigate risks , and related opportunities for internal control improvements
确定和评估财务风险、可降低风险的内部控制手段以及有助于优化内部控制的有关机会。 - This article mainly studies the relationship between independent directors and quality of accounting information . firstly , it illustrates the origination , development , independence of independent directors , as well as its performance in improving the quality of accounting information ; secondly , it analyzes the relationship between independent directors and corporate governance structure , which indicates that independent directors can supervise the corporate governance structure of the corporation and optimize corporate governance structure ; thirdly , it analyzes the relationship between independent directors and the internal control , which indicates that independent directors can optimize the environment of internal control and concludes that effective implementation of independent directors can ensure the quality of accounting information
本文旨在研究独立董事与会计信息质量的关系，首先阐述了独立董事的产生、发展原因、独立性、以及对提高会计信息质量的绩效；其次分析了独立董事与公司治理结构关系，指出独立董事能在公司治理的利益制衡机制中起客观监督作用，优化公司治理结构；第三分析了独立董事与内部控制的关系，指出独立董事能优化内部控制环境，得出结论独立董事制度的有效实施能保障会计信息质量。