请帮忙翻译下以下文字~~急用~~

来源：百度知道 编辑：UC知道 时间：2024/06/03 20:28:00
本论文共分为三个部分，第一部分主要对担保进行了简介。
通过对我国上市公司对外担保业务现状的观察，分析对外担保业务中财务风险产生问题的原因。
第二部分主要介绍了内部控制的概念及作用，针对目前上市公司对外担保内部控制制度设计不合理或执行不到位的现状，引出建立并贯彻执行有效的对外担保内部控制的重要性。第三部分主要根据我国上市公司对外担保业务的实际情况，按照COSO框架建立并完善有效的内部控制体系。
顺提一下，我也会用Google。。。。

This paper is divided into three parts, the first part is mainly carried out on the security profile.
Through the external security of China's listed companies to observe the status quo operations, analysis of external financial risks in the security business have a problem.
The second part introduces the concept of internal control and the role of foreign listed companies for the current security design of the system of internal control is unreasonable or not in place to implement the status quo, leads to the establishment and implementation of effective external security of the importance of internal controls. The third part mainly based on external security of China's listed companies in the actual situation of the business, in accordance with the COSO framework to establish and improve effective internal control system.