内部

The internal accounting control system used by manual account has been unable to meet the needs of development.

会计电算化的应用，对内部控制产生了深远的影响，对内部控制提出了新的要求，手工会计所采用的内部控制制度已不能适应会计发展的需要。

This article in to the internal audit theory elaboration foundation in, emphatically implemented the actual problem to Our country Enterprise which internal audit the social present situation and faced to carry on the analysis, and how on did well internal audit work to propose some advisory opinion.

本文在对内部审计理论阐述的基础上，着重对我国企业实施内部审计的社会现状及所面临的实际问题进行了分析，并就如何搞好内部审计工作提出了一些参考意见。

Information technology is believed to produce considerable influence on all of the five basic elements of an enterprise' s internal control system:(1 )"Horizontalization" of the enterprise' s organizational structure is possible, the control group becomes the best form of the enterprise' s autonomous control and the enterprise's control limit is expanded;(2) The range of risk control is enlarged, which increases the risk of the enterprise staff's involvement in decision-making and meanwhile provides an instrument for risk control;(3) The difficulty and complexity of internal control increases;(4) The enterprise information system gets vulnerable to illegal intervention;(5)The enterprise' s internal control takes the form of man-machine model.

企业内部控制是企业为保护其资产安全，保证信息的完整和正确，促进经营管理政策得以有效实施，提高经营效率，控制经营风险，防止舞弊行为发生，并进而实现企业目标的一项重要的管理制度与方法，它由控制环境、风险评价、控制活动、信息与沟通、监控等相互关联的五个基本要素构成。在信息技术环境下，企业内部控制系统的五个要素构成的框架体系并未发生实质性的改变，但企业信息环境的急剧变化，给企业内部控制带来了新的问题与挑战，影响并改变着企业内部控制要素的具体内容与表现特征。

This paper first under the new situation and state-owed commercial banks internal control deficiencies in elaborate,reveals state-owed commercial bank controlled by the status que,then the impack State-owed commercial banks within the control of the main factors of the last corresponding effective solution.

本文首先对新形势下加强和完善国有商业银行内部控制制度建设的必要性进行分析，接着对国有商业银行内部控制的不足方面进行阐述，揭示国有商业银行内部控制的现状，然后对影响国有商业银行内部控制的主要因素进行分析，最后提出相应的有效的解决对策。

So I choose to analyze the company managing from the angle of the internal control, to find out how it abates and why it happened. Then I will put forward the advisories which are very specific and operable on the basis of COSO. I hope that this will provide some experience for enterprises to make their internal control system effective.

因此，本文选择从研究内部控制的角度，分析我国上市公司内部控制失效的现象，并对此进行深入研究，挖掘背后的成因，并以COSO报告为框架，提出具体的、十分具有可操作性的完善对策，希望有助于改善上市公司内部控制失效的状况，对上市公司完善内部控制起到借鉴作用。

So I choose to analyze the company managing from the angle of the internal control, to find out how it abates and why it happened. Then I will put forward the advisories which are very specific and operable on the basis of COSO. I hope that this will provide some experience for enterprises to make their internal control system effective.

因此，本文选择从研究内部控制的角度，分析我国上市公司内部控制失效的现象，并对此进行深入研究，挖掘背后的成因，并以COSO报告为框架，提出具体的、10分具有可操作性的完善对策，希望有助于改善上市公司内部控制失效的状况，对上市公司完善内部控制起到借鉴作用。

The second and third parts are the theory parts. The author introduce the concepts of internal control and the internal governance, and discriminate the related concepts. On one hand the internal control and the internal governance are criminated from the forming mechanism and the aim, on the other hand these two are related by the enterprise aim, they both follow the principle of checks and balances, they effect each other, and each measure is implemented effectively.

第二部分和第三部分是理论部分，笔者阐述了内部控制与公司内部治理的概念，并对一些相关的概念进行区分；一方面从内部控制与内部治理的形成机制和目标对二者加以区别，另一方面这二者又统一于企业目标，都遵循了相互牵制、制衡的原则，并且二者相互作用，使各项措施相得益彰。

Hence,an integrated management system is created which mingles internal control with management system of electric power enterprises.

笔者认为内部控制是电力企业管理机制的一部分，内部控制要与电力企业管理机制内容有机地融为一体，只有这样，电力企业的内部控制制度和流程才能发挥应有的功能。1电力企业管理体系中的内部控制电力行业是国家的基础产业，在国民经济中发挥着极其重要的作用。

The external mechanism of check turns in the people's interests into the internal check criterion, strengthens the collection of the information, set correct direction for the internal check; The internal mechanism of check can have the ex post check back-inferring to the ex ante and inter check; change the indirect check pointing to the thing but not the person into the direct one that points to the person but not the thing; having the check for the whole work of public authority department broken up and numerated by changing it into the individual's check.

外部考评将人民群众的利益内化为内部考评标准，强化内部考评信息采集，为内部考评机制提供正确的导向；内部考评机制将外部考评的事后考评倒推到事中和事前考评；将对物不对人的间接考评转化为对人不对物的直接考评；将对公共权力部门整体工作的考评分解量化为对个体工作的考评。

Case study and sample survey are used to analyze the status of internal control system of Chinese colleges and universities, and the solution of the problems are put forward by adopting the effective rules of foreign colleges' and universities' internal control system and combining the characteristics of our internal control system.

本文采用提出问题——分析问题——解决问题的研究思路，通过高校经济案件和抽样调查结果分析了我国高校内部控制现状，借鉴国外一些知名高校的内部控制制度，并结合我国高校内部控制的特点提出了解决我国高校内部控制问题的对策。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。