英语翻译摘 要：随着市场经济的发展,企业内外环境不断变化,现代企业所面临的市场竞争的不确定性越来越多,企业处于高风险的经

英语翻译
摘 要：随着市场经济的发展,企业内外环境不断变化,现代企业所面临的市场竞争的不确定性越来越多,企业处于高风险的经营环境之中.风险已成为影响企业目标实现的重要因素,内部控制与外部监管越来越重要.内部控制是以企业为主体的现代企业强化管理、规避风险的一种企业自律行为,它与外部监管当局实施的外部监管联系密切,两者产生于相同的根源,但又有着本质的区别.通过对二者关系的探讨,企业管理者可以更加准确地把握内部控制的内涵与特征,明确外部监管对建立和完善内部控制体系的重要意义.
关键词：内部控制 外部监管

摘 要：随着市场经济的发展,企业内外环境不断变化,现代企业所面临的市场竞争的不确定性越来越多,企业处于高风险的经营环境之中.
Abstract::with the development of market economy,the enterprises are faced with an ever- changing internal and external environment.The uncertainty of the market challenges the modern enterprises,who operate in an increasingly risky business environment.
风险已成为影响企业目标实现的重要因素,内部控制与外部监管越来越重要.
Risk has become the important facto that influences the enterprises realizing their goals.Thus internal control and external supervision cliam more and more importance.
内部控制是以企业为主体的现代企业强化管理、规避风险的一种企业自律行为,它与外部监管当局实施的外部监管联系密切,两者产生于相同的根源,但又有着本质的区别.
Internal control is the enterprises' self-discipline that modern firms strengthen their management,avoid the potential risks.It is closely associated to the external supervision implemented by the related authorities.Internal control and external supervision arese from the same situation,but have essential distinctions in between.
通过对二者关系的探讨,企业管理者可以更加准确地把握内部控制的内涵与特征,明确外部监管对建立和完善内部控制体系的重要意义.
By discussion on the relationships of both,the business managers can grasp the internal control connotation and the characteristics more accurately,and clearly acknowledge the significance of external supervision has for establishing and improvign the internal control strategy.
关键词：内部控制 外部监管
Keywords:internal control,external supervision