问题描述：
英语翻译
求翻译成英语
论企业内部控制
摘要：《企业会计准则—基本准则》和38项具体准则的发布实施,标志着我国以《会计法》为核心、以会计准则和会计制度为主体的会计法规体系基本建立.这为我国进一步加强会计核算和监督、提高会计工作质量创造了更好的外部环境.同时我们也要意识到在新会计准则体系下,由于赋予了会计人员更大的核算自主权,为了保证会计信息质量、减少会计领域的违法犯罪现象,企业应建立健全相适应的内部会计控制制度,并保障内部控制机制的有效运行.本文从我国企业内部控制的现状出发,探讨了内部控制的重要性,通俗地介绍了内部控制的具体内容和发展阶段,着重提出了当前内部控制中存在的诸多问题,并论述了加强企业内部控制的具体措施,最后强调了进一步完善企业内部控制制度对企业加强经营管理,提高经营效率的重要意义.
问题解答：
我来补答
Title:On Internal Control
Abstract:"Accounting Standard for Business Enterprises - Basic Guidelines" and 38 specific guidelines for the implementation of the release shows that China in the "Accounting Law" as the core,accounting standards and accounting system as the mainstay of basic accounting rules and regulations to establish.This further strengthening of China's accounting and supervision,improve the quality of accounting work to create a better external environment.At the same time,we have to realize that accounting standards in the new system,as a result of the accounting staff to give greater autonomy to the accounts,in order to ensure the quality of accounting information to reduce the field of criminal accounting phenomenon,enterprises should establish a sound suited to the system of internal accounting controls and internal control mechanisms to protect the effective functioning.In this paper,China's enterprises from the current situation of internal control,discusses the importance of internal controls,popular introduction to the specific content of the internal control and the development stage,focusing on internal control to the current problems that exist and discusses the strengthening of internal control specific measures,and finally stressed the importance of further improving the internal control system operation and management of enterprises to strengthen and enhance the importance of operational efficiency.
