内部牵制制度

浅议内部牵制制度与会计委派制度

Talking about the Internal Restraint System and the Accountant Appointment System

把乡镇企业内部牵制制度的审计当作重点来搞；

Take system of relation to internal departments of enterprise as focal point of audit work ;

如何通过建立符合现代企业制度的内部牵制制度和科层制度以实现对管理过程的激励。

Third , how to improve the incentive of the managerial process by setting the internal control system and bureaucratic system toward modern enterprise institution .

企业内部控制经历了内部牵制内部控制制度内部控制结构内部控制整合框架的演进过程。

Enterprise interior control has undergone a process of from system to structure to an integrated framework .

在组织发展的初期，就出现了内部控制理论的萌芽&内部牵制制度。

In the initial stage of organization development , there was bud of internal control theory : internal hold down system .

内部控制由内部牵制、内部控制制度到内部控制结构的历史演进，促使审计模式演进的契合，进而导致注册会计师无论是在制度基础审计下，或是在风险基础审计下对内部控制的依赖。

Internal control has the historical progress from inner checking , internal control system to internal control structure . It promotes the agreement with the progress of audit mode , leading to the dependence of registered accountant audit on enterprise internal control .

内部控制的演进过程大体分为内部牵制、内部控制制度、内部控制结构、内部控制整体框架和全面风险管理五个阶段。

The evolution of internal control can be divided into internal check , internal control system , the internal control structure , the overall internal control framework and overall risk management .

企业内部控制是企业规模扩大化和资本公众化的结果，它依次经历了内部牵制、内部控制制度、内部控制结构和内部控制整体框架四个发展阶段。

The internal control of enterprise is the result of large scale and public stockholders , who have gone through four stages in sequence from internal check to internal control system to internal control structure to internal control integrated framework .

随着时间的推移，内部控制的理论已趋于成熟，总结该理论的发展过程，大致可以分为内部牵制、内部控制制度、内部控制结构、内部控制整合框架以及风险管理整合框架五个大的阶段。

As time goes by , the theory of internal control is becoming more mature , and the developing process of the theory can be divided into five stages : internal checks , internal control system , internal control structure , internal control integrated framework and integrated risk management framework .