求翻译：而有效性是内部控制的精髓，是内部控制真正发挥作用的关键所在，只有真正实现内部控制的有效性，内部控制才能起到应有的作用。本论文从内部控制及其有效性的涵义入手，结合国内的一些内控失效事件指出有效性存在的意义，通过分析影响有效性五要素的相互关系和有效性的评价主体、范围、标准和方法，对我国大中小各个类型的企业的内部控制现状、有效运行情况进行初步明确，进一步找到存在的问题，得出具体的措施能加强内部控制，提高自身有效性。是什么意思？

Effectiveness of internal controls the essence is the internal controls is the key to truly play a role only genuine realization of the effectiveness of internal controls and internal controls in order to play its due role. In this thesis, starting from the meaning of internal controls and their eff

正在翻译，请等待...

Availability is the essence of internal control, internal control is the real key to play a role, only the real effectiveness of the internal control, internal controls to play a proper role. This papers from internal control and effectiveness of meaning start, combination domestic of some internal