监督控制

This article discusses the problems existing in the audit clientage, the CPA's firm itself and the social supervision. It also points out that the internal entrusting system should be established, the free engagement system should be changed, the style of the firm should be expanded, the continued education and professional moral education of the CPA should be enhanced and the charge standard should be set. The related statute and system about the social supervision should be emended and improved and the supervision to the audit operation quality should be enhanced in many ways.

通过理论归纳法，利用网络查寻和文献资料，可以对我国目前注册会计师审计中的审计委托关系、注册会计师事务所自身、社会监督环节存在问题进行探讨，并提出在内部建立委托制度和改变现行的自由聘任制度；扩大会计师事务所规模、加强注册会计师后续教育和职业道德教育及事务所内部质量控制建设、制定好审计收费标准；在社会监督方面提出修订和完善相关法规制度、采取多种方式加强对审计业务质量的监督。

The paper listed some problems existed such as imperfective mechanism of internal accounting system control, supervision and assessment mechanisms lack of power, weak points in financial control and company or enterprise harnessing structure faultiness etc.

列举了企业内部会计控制存在的内部会计系统控制机制不健全，监督、考核机制乏力，财务控制存在漏洞、公司企业治理结构不完善等目前企业内部会计控制现状及重点存在问题。

But in our insiders control transitional economy, because the shares of the companies with higher information asymmetry are overpriced, the possibility to use long term bank debt is low while if companies of this kind import long tern bank debt, the information asymmetry can be reduced. The benefit of monitoring exceeds the cost so that the corporate governance can be improved which will bring better corporate performance; shares of companies with lower information asymmetry do not get much overprice, the possibility of using long term bank debt of this kind of companies is higher while the benefit is smaller than the cost.

但在我国的内部人控制的转型经济中，信息不对称程度高的公司由于股票在公开市场的溢价程度高，引入长期银行借款的可能性反而小，其实这种类型的公司如果引入银行债务的监督，则会减轻信息不对称程度，债务的监督收益将大于债务的成本，从而带来公司治理结构的改善，最终将带来公司绩效的提升；信息不对称程度低的公司由于其股票在公开市场的溢价程度比信息不对称程度高的公司低，反而更有可能引入长期银行借款，但这种类型的公司引入长期银行借款的成本大于收益，将会导致业绩的降低。

The most authoritative theory on internal control is Framework of Bank Internal Control System issued by Basle Committee in January, 1998, the core of which is the routinization of internal control, effective supervision and objective evaluation of the internal control system.

但是，关于内部控制最权威的理论，仍然是1998年1月巴塞尔委员会颁布的《内部控制系统评估框架》，其核心内容包括内部控制活动的日常化、有效监督及对内部控制系统的客观评价等。

Eliminating the discriminate of the domestic and international judicial supervision of commercial arbitration; abolishing the supervisory way of not granting the partys application, merge the function of the original not granted arbitrament into the eliminated arbitrament; stricting the judicial supervisory process, for example, specifying the cognizance way of elimination process of arbitrament, shortening the elimination term, specifying the effectiveness of the arbitrament after elimination and the effectiveness of the arbitrative consultation; perfecting the redress way of eliminating the arbitration, especially the exertion of the ways of rearbitraion; strictly controlling the application range of social public benefit.

应当消除国内及涉外商事仲裁司法监督的差别待遇；取消当事人申请不予执行仲裁裁决的监督方式，将原有不予执行仲裁裁决的功能并入撤销仲裁裁决；严格司法监督程序，比如明确仲裁裁决撤销程序的审理方式、缩短撤销期限、明确仲裁裁决被撤销后裁决的效力以及仲裁协议的效力；完善撤销仲裁裁决的救济途径，尤其要重视重新仲裁方式的运用；严格控制&社会公共利益&的适用范围。

This report uses internal control theory and judgment as tools to investigate and evaluate the status of W compony in items of COSOs report, including control environment, risk evaluation, controlling, information and communication, supervise.

本文根据内部控制理论和评估工具，首先从控制环境、风险评估、控制活动、信息与沟通、监督五个方面，对W公司内部控制的现状进行了调查和评估。

For Haiphong, Emerson's comprehensive PlantWeb solution includes deployment of the Ovation control system for data acquisition, as well as for monitoring and control of the sequence control system, furnace safeguard supervisory system, and electrical control system for all major plant components, including the boiler, turbine, flue gas desulphurization system and balance of plant processes.

对于Haiphong，艾默生全面的PlantWeb解决方案包括：Ovation控制系统的部署、为监测和控制的程序控制系统、熔炉保护监督系统和控制所有电厂设备的电气控制系统。这些设备包括锅炉、涡轮、废气脱硫系统和工厂平衡过程。

A: The Law consists of seven chapters 66, on supervision and management of air pollution control system, the major legal systems, control burning air pollution, pollution prevention and control emissions from motor vehicles and vessels as well as the prevention and control exhaust, dust and odor pollution key measures, and legal responsibilities have taken a more clear and specific provisions.

答：该法共7章66条，对监督和空气污染控制系统管理，主要的法律制度，控制燃烧空气污染，污染防治和机动车辆和船只以及预防和控制排放量控制废气，尘和恶臭污染的关键措施和法律责任采取了更加明确和具体的规定。

Fourthly, the concentration processes for liquid membrane separation are studied. The feed tank levels are difficult to be tracked efficiently in the random-rinsing and continuous-discharging nanofiltration process.The tracking control of feed tank levels is improved by the selective control and the transparent predictive functional control.

针对液体膜分离浓缩过程采用纳滤随机清洗连续排料操作方式时原料罐液位的不能有效跟踪控制问题，提出了原料罐液位的选择性控制及以预测函数控制PFC为监督层、常规PID为控制层的透明控制结构，实现了以常规PID为基础控制、PFC为设定值给定的原料罐液位的跟踪控制。

The text expatiates two maters; One is system of pledge; the other is monitoring and controlling of material's quality. And this is also demand to department of quality monitor.

本文从质量保证体系、监管程序和进场材料质量控制二个方面阐述了监理人员如何对建筑材料进行质量控制，同时这也是质量监督部门对监理单位实施行为监督的一些要求。

By the time of its fall, most of the prisoners were writers who had written against the corruptions of the government.

到它被攻陷的时候，里面多数的犯人是写了反对政府贪污文章的作家。

The most obvious variation to ovum morphological character was that the color was changed from light green to sepiaceous in embryonic development, and all the ovums were almost hatched after 96h.

在胚胎发育过程中卵的形态特征最明显的变化是颜色从淡绿到深褐色，卵在发育96h后卵基本全部孵化。