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In order to explore the effect of accounting computer information processing technology on enterprise internal control, this paper puts forward the method of simultaneous equation of panel data. This paper constructs an accounting computer index to measure the accounting computer level of manufacturing enterprises in Shanghai stock market, and studies the relationship between enterprise accounting computer and internal control by using panel data simultaneous equations model. The empirical results show that: first, although the average accounting computer level of manufacturing industry increases year by year, the overall level is low, and there are great differences among sub industries, even within the same industry; Second, the level of accounting computer has a negative impact on the internal control of enterprises, and the internal control of enterprises has a positive impact on the level of accounting computer; Third, enterprise scale and operating years have a significant positive impact on the level of accounting computer. The experimental results show that: from the estimation results of accounting computer equation, firstly, ROA has a significant positive impact on the level of accounting computer; Secondly, the scale and operating age of enterprises positively affect the level of accounting computer, while the nature of ownership and listing age are not related to the level of accounting computer; Finally, document disclosure has a high level of accounting computer, which is consistent with the conclusion of the above descriptive statistics of EMI, which may be related to the mandatory provisions of national laws and regulations on the industry of document disclosure.

The vibration waves induced by marine power and gearing systems travel to the hull structure through various supporting bases, which is one of the important factors that cause ship vibration and underwater sound radiation and also directly affects the acoustic performance of ships and ocean acoustic environment. First, a comprehensive review on the theoretical research and engineering application of the vibration control technologies for marine power and gearing systems is presented, and the state of the art of the vibration control technologies is introduced from the perspectives of dynamic optimal design, vibration source control, passive and active control. Next, the technologies that need to be developed, such as the low-frequency active/passive vibration isolation for power flow control, adaptive system and broadband vibration control, metamaterial/metastructure-based vibration and noise control, and intelligent vibration sensing and control for sound radiation, are proposed. The challenges of vibration control technologies for marine power and gearing systems are analyzed subsequently, and countermeasures are further proposed. To promote the vibration control technologies for marine power and gearing systems in China, research on the vibration control theories need to be strengthened and the research and application of key technologies needs to be accelerated. Furthermore, the development of various active vibration control devices and the related technical standards system should be encouraged and established. National research platforms and talent training bases should be consolidated and the integration of industry, research institutes, universities and customers should be promoted.