会计控制系统 meaning in English
accounting control systems
Examples
- In the respect of accounting information quality influencing corporate governance structure , we use the standardizing research approach . we analyze the influence of accounting information quality to the inside corporate governance structure and the external corporate governance structure separately . we think that , on one hand , as the main body of a information system , accounting information offer information to investor , creditor and other stakeholder ; on the other hand , as a kind of control tools , is a part of control system of corporate governance structure , determine the efficiency and result of corporate governance structure
我们认为，会计信息在公司治理结构中的作用，也是会计基本职能的体现：高质量的会计信息一方面作为会计信息系统的主体，向投资者、债权人及其他利益相关者提供行使控制权所需要的信息，体现了会计的反映职能；另一方面作为会计控制系统中的工具或手段，是会计监督职能的细化，直接构成公司治理结构中控制体系的一部分，从而决定公司治理效率和会计控制效果。 - How to measure and assess the division ' s performance ? how to channel the division ' s activities to the enterprise ' s development direction ? in view of the above questions , it is necessary to establish corresponding internal accounting control system systematically during the process of implementing the enterprise " internal marketization
但是，在整个运行过程中，如何分配企业有限的资源并发挥最大效率，如何在分权的同时做到有效的监督和控制，如何对各部门业绩进行计量和评估，如何让各部门的行动统一到企业整体的发展方向上，为此，在实施企业内部市场化改革过程，应该系统地建立与之相配套的内部会计控制系统。 - Chapter 4 : the accounting system in erp proves that accounting is a value control system ; chapter five : the accounting value control system in erp is not a real - time one , and from theoretical analysis i consider that it is mainly because information reliability takes precedence over information relevance ; chapter 6 : with the construction of inform system and credit system allover our society , accounting system can and will become a real - time value control one . the flows of stuff , value and information can take place at the same time while the activity takes place . accounting information collection and accounting control will be dispersed into the whole value chain and accounting department will decentralize
其二，分析实践中会计控制系统的不能实现实时控制的现状和原因，现状是erp环境下会计系统的大部份凭证仍然是在经过多次审核后由人工录入系统，仍没有实现会计凭证的信息化，其原因主要是会计信息的决策有用属性决定erp中的会计信息可靠性优先；其三，从理论角度证明随着整个社会信息化的建设和信用体系的完善，企业经营所需的各类信息可以即可靠又及时地提供给信息使用者，将来可以会计实现实时价值控制。