术语“内部控制”的详细信息
| 数据项 Items | 术语信息 Info. |
|---|---|
| 汉语术语编号 Term No. | 63000144 |
| 所属学科 Subject | 管理学 Management Studies |
| 汉语术语词性 POS | n. |
| 汉语术语分词 Segmentation | 内部/控制/ |
| 汉语术语长度 Length | 2 |
| 关联术语表达 Association | |
| 搭配信息 Collocation | 内部控制制度institution of internal control 内部控制信息internal control information |
| 编纂人 Compiler | 章艺眸 |
| 编纂日期 Date of Compilation | 2016-06-28 00:00:00 |
汉英语境1
英译术语:
internal control
汉语语境:
内部控制主要是指内部管理控制和内部会计控制，内部控制系统有助于企业达到自身规定的经营目标。内部控制虽有政府的有力推动，理论界的广泛讨论和实业界的大胆实施，但在实践中并没有取得预期的效果。因此，进一步认识和界定内部控制目标，系统研究内部控制目标实现的途径，充分重视内部控制运行的威胁因素，是确保内部控制在组织中有效运行的关键。
英语语境:
Internal control mainly refers to the internal management control and internal accounting control. Internal control system can help the enterprises to achieve their required business objectives. Even with the backup of the government, the discussion among critics and the implementation by entrepreneurs, internal control has not produced positive results in actual practice. Therefore, it is of great importance to study and define the targets of internal control, search for means of their attainment, and discern the threatening elements in its operation.