CONCLUSION The Committee believes that calls for separate private company GAAP should be framed within the legal and institutional environment of each If public and private companies are subject to the same financial reporting requirements， as in many IASB countries， then the need for separate private company GAAP might be justified within an appropriate cost-benefit In contrast， private companies in the US are not required to comply with public company GAAP Given this difference in the institutional environment， calls for private company GAAP in the US must consider the demand for and supply of financial reporting information in the current private company Survey research in the US indicates that private company users find public company GAAP financial statements to have significant decision usefulness， and to be cost-benefit In addition， evidence suggests that when the cost-benefit calculus is not favorable， market forces lead to deviations from GAAP While some assert that the needs of private company financial statement users differ from those of public company stakeholders， the Committee does not find clear evidence of differential user needs or a clear articulation of how differential needs would lead to a framework for GAAP that differs from the current public company financial reporting requirements in the US Overall， if there is demand for separate private company GAAP， then market forces， rather than standard setters， may be better at meeting the differential information needs of The Committee does not see a persuasive argument for standard setters to create a separate private company GAAP in the US结论 该委员会认为要求独立的私人公司一般公认会计原则应裱在法律和制度环境的。如果公共和私人公司有相同的财务报告的要求，在许多国家，并在此基础上，需要IASB进行为独立的私人公司公认会计准则的称义在适当的财政框架。相比之下，私营企业在美国也不需要符合上市公司一般公认会计原则。鉴于此，分别在制度环境呼吁私人公司一般公认会计原则在美国必须考虑需求和供给的财务报告信息在当前的私人公司的市场。 调查研究表明，在美国上市公司，用户找到私人公司财务报表有显著的公认会计准则决策有用性、利益有效。此外，有证据表明，在财政微积分并非有利，市场力量导致偏离公认会计准则的前提下。虽然有些断言的需要，民营企业财务报表使用者不同利益相关者的上市公司，委员会不会发现明显的证据表明微分用户需求或一个清晰的清晰度的需求导致了差，不同于一般公认会计原则框架当前上市公司财务报告的要求，在美国的整体，如果有需求，独立的私人公司公认会计准则的前提下，市场力量，而非标准者，可以更好地满足需求 variousprivatecompanystakeholders微分信息该委员会也不觉得有说服力的论据为准则制定者去创造一个独立的私人公司一般公认会计原则在美国
会计标准的制定过程被看作是一个政治活动，因为不仅影响标准的制定并且因为这种影响 ，导致标准对很多的利益群体有不同影响。要求：在澳大利亚接受国际财政报告标准的背景下，评估以上所述的内容。值得注意的是 and 后面是 because of the impact 作为一个整体原因状语出现的 the resulting standards have on a wide variety of interest groups才是真正的and 连接的主句
Abstract : Internal accounting control is an important component of internal control， to strengthen supervision and improve the quality of accounting plays an important role in improving management The establishment of the system of internal accounting controls to ensure that accounting information is true， integrity and the protection of assets security， integrity， prevent the loss of assets， effectively preventing risks， and enhance the management efficiency of the operation to achieve the management Therefore， we must establish an effective system， strengthen supervision and prevent business risk， enhance economic efficiency， achieve operational Today， the advent of the knowledge-based economy， enterprises operating environment is not only increasingly complex and increasingly market competition is increasingly fierce， how to enhance the competitive strength and improving the economic efficiency of become the most concern， the internal accounting control system is to provide a strong Internal accounting controls related to various aspects of the production and operation of enterprises， its effective implementation will undoubtedly promote enterprise production management board to a new promote rationalization and standardization of business Based on the basic contents of the internal control and accounting to proceed Our analysis of the existing internal control accounting issues and how to establish a sound system of internal accounting Key words : sound internal accounting control
