摘要：随着我国市场经济的进一步发展，加强和完善企业内部会计控制制度已经成为了当前社会非常关注的话题之一，特别是企业内部控制制度的建设，已经对企业形成了越来越重要的影响。目前，虽然我国将会计控制制度上升到法律层次，但由于会计法定的内容较为原则，操作性不强、风险控制不合理。导致内部会计控制法规体系建设不健全，企业对内部控制认识不足以及会计控制监督缺乏力度，使会计设计和运行受到限制，甚至出现执行人员串通舞弊和管理越权行为等。本文首先通过对会计控制的概念、特点及必要性的了解，分析了企业实施会计电算化对会计控制的影响，以及企业内部会计控制对会计信息质量影响，并提出了相应的对策。又结合我国企业内部会计控制的现状和存在的问题，提出了加强和完善企业内部会计控制的对策。构建企业内部会计控制的设想，即设立企业内部控制的目标，构建合理、完善的企业内部会计控制体系，以达到内部会计控制健全有效的目的。
高手们能帮我翻译一下吗？不要机器翻译呀~感激不尽！！！
人手翻译：
Abstract: With the further development of market economy, strengthening and perfection of the system of internal accounting control has become a topic of current concern to the community, particularly for the construction of internal control system, which has already formed an increasingly important business impact. At present, although the accounting control system in China will rise to the legal level, but the accounting statutory content is rather principled, interoperability is not strong, risk control remains unreasonable. This leads to internal accounting control system lacking perfect legislation, corporate lacking knowledge of internal control as well as weak supervision of the accounting controls. As a result, the design and operation of accounting is being limited, even to an extent that some fraud and collusion has been found among some of the executives of management. This paper in the first place analyzes the concept, characteristics and importance of accounting control, and then the impact of accounting digitalization on corporate accounting control, as well as those on information quality due to internal accounting control. And the paper will give some corresponding countermeasures to all this kind of problem. In consideration of the situation and problems of our internal accounting control, the paper also proposes to give some ways to strengthen and improve the internal accounting control measures of China. Construction of internal accounting control mans to establish the internal control objectives, establishing a reasonable, sound internal accounting control system in order to achieve sound and effective internal accounting control purposes.
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