UC知道论文摘要，请哪位高手帮忙翻译成英语啊，谢谢啊！
来源：百度知道 编辑：UC知道 时间：2024/06/02 22:04:40
内容摘要： 企业内部控制，是指企业为了保证业务活动的有效进行和资产的安全与完整，防止、发现和纠正错误与舞弊，保证会计资料的真实、合法、完整而制定和实施的政策、措施及程序。内部控制是公司治理和企业管理的重要组成部分，是衡量现代企业管理的重要标志。企业内部控制因其在经营管理中的重要性，已越来越受到各级管理人员的普遍关注，内部控制的内容也不断丰富和发展。但是，企业由于内部控制失效而引发的案件依然屡见不鲜，所以，如何改善企业内部控制的失效情况及如何评价内部控制系统是否行之有效是一个非常有意义的课题。
本文将侧重于企业内部会计控制，从中外内部控制概念的产生和发展入手，再在前人研究内控成果的基础上分析我国企业目前内部控制失效的现状及原因，并提出相应的对策与完善企业内控的建议。最后分析了内部审计与内部控制的紧密联系及内审在防止企业内控失效方面的重要作用并提出完善内审的对策与建议。
translator surely extremely to thank the content abstract: The enterprise internal control, refers to the enterprise to guarantee that the operational activities carry on effectively with the property security and complete, prevents, the discovery and the correction mistake and corrupting practices, guarantees the accounting data real, legitimate, the complete formulation and implementation policy, the measure and the procedure. The internal control is the company governs with the business management important component, is weighs the modern business management the important symbol. Because the enterprise internal control it in management and operation's importance, has received line managers' universal attention more and more, the internal control content unceasingly is also rich and the development. But, enterprise, because the internal control expires the case which initiates to be still common, therefore, how to improve the enterprise internal control the expiration situ