串通舞弊的英文

collusion

例句与用法

Secondly , i discuss the character of internal control : it is an important part of management and it is a kind of control system within enterprises . thirdly the article introduces the function of internal control . it helps the policies and rules to be carried out , protect the property , provide the reliable financial information timely , keep away the risks , and contribute to effective management lastly , i demonstrated the localization of internal control : it is restricted by cost - benefit principle , artificial mistakes , collusion and embezzlement , authority exceeding and system lag
首先，笔者回顾了内部控制理论的发展历程，即由内部牵制逐步发展到内部控制制度、内部控制结构、内部控制框架的过程，并在此基础上对内部控制的概念进行了定义；然后，论述了内部控制的性质，阐明内部控制是企业经营管理的重要组成部分，是企业的内在控制机制；接下来介绍了内部控制的作用，即内部控制有助于政策法规的贯彻实施，有助于保证财产的安全完整和财务信息的及时可靠，有助于防范风险、促进企业的有效经营；最后，对内部控制的局限性进行了说明：内部控制的有效性受到成本效益原则、人为错误、串通舞弊、管理越权和制度滞后的影响和限制。