会计内部控制中英文对照外文翻译文献
本科毕业论文内部控制外文文献翻译完整版中英对照
A Clear Look at Internal Controls: Theory and ConceptsHammed Arad (Philae)Department of accounting, Islamic Azad University, Hamadan, IranBarak Jamshedy-NavidFaculty Member of Islamic Azad University, Kerman-shah, IranAbstract: internal control is an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error. Internal Control is a major part of managing an organization. It comprises the plans, methods, and procedures used to meet missions, goals, and objectives and, in doing so, support performance-based management. Internal Control which is equal with management control helps managers achieve desired results through effective stewardship of resources. Internal controls should reduce the risks associated with undetected errors or irregularities, but designing and establishing effective internal controls is not a simple task and cannot be accomplished through a short set of quick fixes. In this paper the concepts of internal controls and different aspects of internal controls are discussed. Keywords: Internal Control, management controls, Control Environment, Control Activities, Monitoring1. IntroductionThe necessity of control in new variable business environment is not latent for any person and management as a response factor for stockholders and another should implement a great control over his/her organization. Control is the activity of managing or exerting control over something. he emergence and development of systematic thoughts in recent decade required a new attention to business resource and control over this wealth. One of the hot topic a bout controls over business resource is analyzing the cost-benefit of each control.Internal Controls serve as the first line of defense in safeguarding assets and preventing and detecting errors and fraud. We can say Internal control is a whole system of controls financial and otherwise, established by the management for the smooth running of business; it includes internal cheek, internal audit and other forms of controls.COSO describe Internal Control as follow. Internal controls are the methods employed to help ensure the achievement of an objective. In accounting and organizational theory, Internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's resources are directed, monitored, and measured. It plays an important role in preventing and detecting fraud and protecting the organization's resources, both physical (e.g., machinery and property) and intangible (e.g., reputation or intellectual property such as trademarks). At the organizational level, internal control objectives relate to the reliability of financial reporting, timely feedback on the achievement of operational or strategic goals, and compliance with laws and regulations. At the specific transaction level, internal control refers to the actions taken to achieve a specific objective (e.g., how to ensure the organization's payments to third parties are for valid services rendered.) Internal controlprocedures reduce process variation, leading to more predictable outcomes. Internal controls within business entities are called also business controls. They are tools used by manager's everyday.* Writing procedures to encourage compliance, locking your office to discourage theft, and reviewing your monthly statement of account to verify transactions are common internal controls employed to achieve specific objectives.All managers use internal controls to help assure that their units operate according to plan, and the methods they use--policies, procedures, organizational design, and physical barriers-constitute. Internal control is a combination of the following：1. Financial controls, and2. Other controlsAccording to the institute of chartered accountants of India internal control is the plan of organization and all the methods and procedures adopted by the management of an entity to assist in achieving management objective of ensuring as far as possible the orderly and efficient conduct of its business including adherence to management policies, the safe guarding of assets prevention and detection of frauds and error the accuracy and completeness of the accounting records and timely preparation of reliable financial information, the system of internal control extends beyond those matters which relate to the function of accounting system. In other words internal control system of controls lay down by the management for the smooth running of the business for the accomplishment of its objects. These controls can be divided in two parts i.e. financial control and other controls.Financial controls:- Controls for recording accounting transactions properly.- Controls for proper safe guarding company assets like cash stock bank debtor etc- Early detection and prevention of errors and frauds.- Properly and timely preparation of financial records I e balance sheet and profit and loss account.- To maximize profit and minimize cost.Other controls: Other controls include the following:Quality controls.Control over raw materials.Control over finished products.Marketing control, etc6. Parties responsible for and affected by internal controlWhile all of an organization's people are an integral part of internal control, certain parties merit special mention. These include management, the board of directors (including the audit commit tee), internal auditors, and external auditors.The primary responsibility for the development and maintenance of internal control rests with an organization's management. With increased significance placed on the control environment, the focus of internal control has changed from policies and procedures to an overriding philosophy and operating style within the organization. Emphasis on these intangible aspects highlights the importance of top management's involvement in the internal control system. If internal control is not a priority for management, then it will not be one for people within the organization either.As an indication of management's responsibility, top management at a publicly owned organization will include in the organization's annual financial report to the shareholders a statement indicating that management has established a system of internal control that management believes is effective. The statement may also provide specific details about the organization's internal control system.Internal control must be evaluated in order to provide management with some assurance regarding its effectiveness. Internal control evaluation involves everything management does to control the organization in the effort to achieve its objectives. Internal control would be judged as effective if its components are present and function effectively for operations, financial reporting, and compliance. he boards of directors and its audit committee have responsibility for making sure the internal control system within the organization is adequate. This responsibility includes determining the extent to which internal controls are evaluated. Two parties involved in the evaluation of internal control are the organization's internal auditors and their external auditors.Internal auditors' responsibilities typically include ensuring the adequacy of the system of internal control, the reliability of data, and the efficient use of the organization's resources. Internal auditors identify control problems and develop solutions for improving and strengthening internal controls. Internal auditors are concerned with the entire range of an organization's internal controls, including operational, financial, and compliance controls.Internal control will also be evaluated by the external auditors. External auditors assess the effectiveness of internal control within an organization to plan the financial statement audit. In contrast to internal auditors, external auditors focus primarily on controls that affect financial reporting. External auditors have a responsibility to report internal control weaknesses (as well as reportable conditions about internal control) to the audit committee of the board of directors.8. Limitations of an Entity's Internal ControlInternal control, no matter how well designed and operated, can provide only reasonable assurance of achieving an entity's control objectives. The likelihood of achievement is affected by limitations inherent to internal control. These include the realities that human judgment in decision-making can be faulty and that breakdowns in internal control can occur because of human failures such as simple errors or mistakes. For example, errors may occur in designing,Maintaining, or monitoring automated controls. If an entity’s IT personnel do not completely understand how an order entry system processes sales transactions, they may erroneously design changes to the system to process sales for a new line of products. On the other hand, such changes may be correctly designed but misunderstood by individuals who translate the design into program code. Errors also may occur in the use of information produced by IT. For example, automated controls may be designed to report transactions over a specified dollar limit for management review, but individuals responsible for conducting the review may not understand the purpose of such reports and, accordingly, may fail to review them or investigate unusual items.Additionally, controls, whether manual or automated, can be circumvented by the collusion of two or more people or inappropriate management override of internal control. For example, management may enter into side agreements with customers that alter the terms and conditions of the entity’s standard sales con tract in ways that would preclude revenuerecognition. Also, edit routines in a software program that are designed to identify and report transactions that exceed specified credit limits may be overridden or disabled.Internal control is influenced by the quantitative and qualitative estimates and judgments made by management in evaluating the cost-benefit relationship of an entity’s internal control. The cost of an entity's internal control should not exceed the benefits that are expected to be derived. Although the cost-benefit relationship is a primary criterion that should be considered in designing internal control, the precise measurement of costs and benefits usually is not possible.Custom, culture, and the corporate governance system may inhibit fraud, but they are not absolute deterrents. An effective control environment, too, may help reduce the risk of fraud. For example, an effective board of directors, audit committee, and internal audit function may constrain improper conduct by management. Alternatively, the control environment may reduce the effectiveness of other components. For example, when the nature of management incentives increases the risk of material misstatement of financial statements, the effectiveness of control activities may be reduced.9. Balancing Risk and ControlRisk is the probability that an event or action will adversely affect the organization. The primary categories of risk are errors, omissions, delay and fraud In order to achieve goals and objectives, management needs to effectively balance risks and controls. Therefore, control procedures need to be developed so that they decrease risk to a level where management can accept the exposure to that risk. By performing this balancing act "reasonable assurance” can be attained. As it relates to financial and compliance goals, being out of balance can causebe proactive, value-added, and cost-effective and address exposure to risk.11. ConclusionThe concept of internal control and its aspects in any organization is so important, therefore understanding the components and standards of internal controls should be attend by management. Internal Control is a major part of managing an organization. Internal control is an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error. According to custom definition, Internal Control is a process affected by an entity's board of directors, management and other personnel designed to provide reasonable assurance regarding the achievement of objectives in the following categories namely. The major factors of internal control are Control environment, Risk assessment, Control activities, Information and communication, Monitoring. This article reviews the main standards and principles of internal control and described the relevant concepts of internal control for all type of company.内部控制透视：理论与概念哈米德阿拉德（Philae）会计系，伊斯兰阿扎德大学，哈马丹，伊朗巴克Joshed -纳维德哈尼学院会员伊斯兰阿扎德大学，克尔曼伊朗国王，伊朗摘要：内部控制是会计程序或控制系统，旨在促进效率或保证一个执行政策或保护资产或避免欺诈和错误。
内部控制外文翻译资料
Internal management, establish a sound internal control system, enterprises and the needs for enterprises to face market risks and challenges. Only in accordance with the actual situation of their own, developed to meet the needs of internal management control system, and strictly follow the implementation can be sustained, steady and healthy development.内部管理，建立健全内部控制制度，企业和企业面临的市场风险和挑战的需要。
只有按照自己的实际情况，开发出满足内部管理控制系统的需求，并严格遵照执行能够持续，稳定和健康的发展。
The so-called internal control, the means by the enterprises board of directors, managers and other staff implementation, in order to ensure the reliability of financial reporting, operating efficiency and effectiveness of existing laws and regulations to follow, and so provide reasonable assurance that the purpose of the course. Internal controls related to enterprise production and management of the control environment, risk assessment, supervision and decision-making, information and transfer and self-examination, from a business perspective on the whole in all aspects of production. Their effective implementation will undoubtedly promote enterprise production and management to a new level, to promote the rationalization of business processes and standardization.所谓内部控制，董事会的企业董事会，经理和其他员工实施的，为保证财务报告的可靠性，现有的法律法规，经营的效率和效果跟踪，并提供合理的保证，本课程的教学目的。
会计内部控制中英文对照外文翻译文献
会计内部控制中英文对照外文翻译文献(文档含英文原文和中文翻译)内部控制透视：理论与概念摘要：内部控制是会计程序或控制系统，旨在促进效率或保证一个执行政策或保护资产或避免欺诈和错误。
内部是一个组织管理的重要组成部分。
它包括计划、方法和程序使用，以满足任务，目标和目的，并在这样做，支持基于业绩的管理。
内部控制是管理阶层的平等与控制可以帮助管理者实现资源的预期的有效管理的结果通过。
内部控制应减少或违规错误的风险关联未被发现的，但设计和建立有效的内部控制不是一个简单的任务，不可能是一个实现通过快速修复短套。
在此讨论了内部文件的概念的不同方面的内部控制和管制。
关键词：内部控制，管理控制，控制环境，控制活动，监督1、介绍环境需要新的业务控制变量不为任何潜在的股东和管理人士的响应因子为1，另外应执行/她组织了一个很大的控制权。
控制是管理活动的东西或以上施加控制。
思想的产生和近十年的发展需要有系统的商业资源和控制这种财富一个新的关注。
主题之一热一回合管制的商业资源是分析每个控制成本效益。
作为内部控制和欺诈的第一道防线，维护资产以及预防和侦查错误。
内部控制，我们可以说是一种控制整个系统的财务和其他方面的管理制定了为企业的顺利运行;它包括内部的脸颊，内部审计和其他形式的控制。
COSO的内部控制描述如下。
内部控制是一个客观的方法用来帮助确保实现。
在会计和组织理论，内部控制是指或目标目标的过程实施由组织的结构，工作和权力流动，人员和具体的管理信息系统，旨在帮助组织实现。
这是一种手段，其中一个组织的资源被定向，监控和测量。
它发挥着无形的（重要的作用，预防和侦查欺诈和保护组织的资源，包括生理（如，机械和财产）和乙二醇，声誉或知识产权，如商标）。
在组织水平，内部控制目标与可靠性的目标或战略的财务报告，及时反馈业务上的成就，并遵守法律，法规。
在具体的交易水平，内部控制是指第三方采取行动以实现一个具体目标（例如，如何确保本组织的款项，在申请服务提供有效的。
会计学内部控制外文文献
会计学内部控制外文文献外文翻译J.Wild,Ken W.Shaw,Barbara Ghiappetta. Principles of Accounting本节将介绍内部控制及其基本原则，并讨论科学技术对内部控制的影响和控制程序的局限性。
一、内部控制的目的小型企业的管理者(或老板)常常需要控制企业整体经营。
他们要负责资产的采购、员工的雇佣和管理、合约洽谈以及支票签发。
这些管理者通过亲自接触和观察来了解企业是否取得了已进行过支付的资产或劳务。
但更多企业无法通过这种监督方式保证企业的运转，他们必须划分责任并依靠正式程序来控制企业经营活动。
管理者使用内部控制制度监督和控制企业的各种活动。
内部控制制度(internal control system)是由各种政策和程序构成的，管理者通常使用他们: , 保护企业资产。
, 确保会计录的可靠性。
, 提高运营效率。
, 保证公司政策的贯彻执行。
一套设计完善的内部控制制度是系统设计、分析和实施的关键环节。
管理者之所以重视内部控制制度是因为他可以预防可避免的损失，帮助经营者制定运营计划，监督企业运营期情况和员工表现。
尽管内部控制无法提供担保，但可以降低企业遭受损失的风险。
二、内部控制的原则隐隐无性质和企业规模等因素的不同，不同企业采用的内部控制政策和程序也各不相同。
但有些基本原则是普遍适用的，这些普遍适用的内部控制原则(principles of internal control)包括:, 明确责任。
, 保持适当的记录, 为资产投保，并为关键员工投保忠诚险, 保证资产报关与记录相分离, 划分相关交易的责任, 应用各种控制技术, 定期实施独立核查本节将介绍这七项原则以及如何使用内部控制将偷窃和欺诈风险减值最小。
这些程序也将增加会计记录的可靠性和准确性。
1( 明确责任良好的内部控制意味着将各工作任务的职责划分清楚并指派给适credit history, individual score of the borrower, loan purpose, source of payments, repayment options, guarantor of basic information and for loan amount, term, interest rate, payment methods, such as recommendations, if the customer agreed to process the business 当的员工，否则在发生差措施将很难确定是谁的责任。
内部控制英文文献翻译及参考文献-英语论文
内部控制英文文献翻译及参考文献-英语论文内部控制英文文献翻译及参考文献目录摘要 (1)1 选题背景 (2)2内部控制理论的概述 (3)2.1 内部控制的根本性质 (3)2.2内部控制的责任 (3)3 确保内部控制的充分性 (5)4 先天的内部控制 (9)5 结论 (11)Abstract (12)1 Background Topics (13)2 Internal control theory outlined (15)2.1 The Fundamental Nature Of Intaral Control (15)2.2 Responsibillty For Internal Control (15)3 Ensuring that the internal control adequacy (17)4 Inherent limitations of internal control (22)5 Conclusion (25)参考文献[1] 陈继云.COSO报告与内部控制研究[M].上海：上海会计.2002.06.[2] 陈敏圭.论改进企业报告一美国注册会计师协会财务报告特别委员会综合报告[M].北京：中国财政经济出版社.1997.[3] 楼德华，傅黎瑛.中小企业内部控制[M].上海：上海三联书店，2005.[4] 李亚.民营企业公司治理[M].北京：机械工业出版社.2006.[5] 张厚义，候光明，明立志，梁传运.中国私营企业发展报告[M].北京：社会科学文献出版社. 2005.[6] 娆贤涛，王连娟.中国家族企业现状、问题与对策[M].北京：企业管理出版社.2005.[7] Committee of Sponsoring Organizations of the Tready Commission(COSO)[D].Enterprise RiskManagement Framework.2003.[8] 陈冠任.中国私营企业如何做大做强做优[M].北京：北京工业大学出版社.2003.[9] 中国(海南)改革发展研究院.中小企业发展—挑战与对策[M].北京：中国经济出版社.2005.[10] 欧江波，唐碧海，邓晓蕾，江彩霞，雷宣云，张赛飞.促进我国中小企业发展政策研究[M].广州：中山大学出版.2002.[11] 李国盛.内部控制的现状、成因、对策及建议[J].北京：《四川会计》第2001第2期.[12] 徐根兴，陈勇鸣.民营企业加速发展期的运行方式[M].北京：中共中央党校出版社.2005.[13] 杨加陆，范军，方青云，袁蔚，孙慧.中小企业管理[M].上海：复旦大学出版社.2004.[14] Committee on the Financial Aspects of Corporate Governance [M].The Financial Aspects of Corporate Governance， Gee Co.Ltd， London..[15] 李华刚.民营企业为何难长大[M].北京：民族与建设出版社.2004.[16] 张丽.W公司内部控制评估与设计[D].《中国优秀博硕士学位论文全文数据库》.2005年5月.[17] KPMG: Sarbanes_ Oxley section 404.management of internal control and the proposed auditing standards[S] .2002.[18] Foh，Noreen.Control Self-Assessment.A New Approach to Auditing，Ives Business Journal[J].Sep/Oct 2000.[19] 马云涛.ＸＸ民营高科技内部控制体系研究[D].［西北土业大学硕士学位论文］西安西北土业大学.2005－09.[20] 熊筱燕，罗建云，王殿龙.会计控制论[M].北京：新华出版社.2002. 1263内部控制英文文献翻译及参考文献摘要内部控制这个概念已经不是一个新概念。
内部控制外文文献格式范例
本科毕业论文外文文献及译文文献、资料题目：Problems and Countermeasures on CorporateInternal Audit in China文献、资料来源：Asian Social Science文献、资料发表日期：2011.01院（部）：商学院专业：会计学班级：会计XX姓名：XXX学号：2008XXXXX指导教师：XXX翻译日期：2012.5.27外文文献：Problems and Countermeasures on Corporate Internal Audit inChinaRefers to internal control by the enterprise's board of directors, management and other personnel to impact on the following goals to provide reasonable assurance that the process of:1. The reliability of financial reporting;2. The effectiveness and efficiency of operation;3. Compliance with laws and regulations related to the situationThe definition of internal control highlighted internal control is a process, that is, a means to an end and not an end in itself. Internal control procedure is not only by policy regulations, the certificate forms and composition, but also by man-made factors. The definition of "reasonable assurance" concept, meaning that internal control in fact can not be goals for the organization to provide an absolute guarantee. Reasonable assurance that also means that the organization's internal control costs should not exceed the expected benefits received.Although the definition of internal control covers a wide range, but not all of the internal control measures associated with the audit of the financial statements. In general, audit-related and only the reliability of financial reporting and control measures, that is, those who report on the impact of external financial information prepared by control measures. However, if other control measures can affect the implementation of audit procedures auditors used by the reliability of data, these control measures may also be relevant. For example, auditors in the implementation of analytical procedures used by non-financial data (such as the production of statistical data) of the control measures associated with the audit.Internal control audit of internal control is a special form; this is an internal economic activities and management system of regulation, reasonable and effective independent rating agencies, in a sense to other internal controls to control. Internal audits in enterprises should maintain relative independence, should be independent of the other management departments, preferably by the Board or the Board under the leadership. OIA department is responsible for review of the internal control system of the implementation and results of the review board to the enterprise or the top management report to the authorities. Internal audit work more carefully, the sound internalcontrol system, the more internal controls to enhance the efficiency and reliability.Internal audit refers to an economic monitoring activity that sections or independent auditing organizations and persons inside enterprises, according to national laws, regulations and policies, apply special process and methods to audit the financial receipts and expenditures and economic activities of their own sections and enterprises, to find out their authenticity, legitimacy and validity, and to propose suggestions. The research on internal audit can promote the effectiveness and efficiency of internal audit, benefit effective running of corporate internal control system, improve the quality of accounting information, strengthen corporate internal management, increase business efficiency and effect, and ensure the security and integrity of corporate assets. Differently from western countries, China’s internal audit was established and developed under the Government’s help. However, compared to social audit and governmental audit, China’s internal audit obviously lags behind no matter on institution setup or on functional effect. Internal audit has developed for over two decades, but people still can’t be embedded inwardly, especially most of corporate directors, who think internal audit is dispensable, and has no direct relationship with corporate economic benefit. Some corporate directors consider internal audit restricts their self business rights and weakens their authority. Thus, they either do not set internal audit department, or deprive its rights even if it exists. The staffs in internal audit department are even excluded and isolated, and ca n’t play their roles as expected.With the development of market economy and embedded ness of reform, many new situations and problems have emerged continuously. However, China has no integrated internal audit laws yet so far. Present internal audit regu lation is “Audit Requirements for Internal Audit Work” which was issued in 1987 and can’t meet the requirement of current economic situation. China’s enterprises pay little attention to in ternal audit, and internal audit staff has a low quality of corporate, so it stays at low position inside enterprises. It is difficult to attract talents into internal audit team. Therefore, renewal of the team can’t be accomplish ed, which results in single knowledge structure of audit staff, especially lack of risk management knowledge and information technology knowledge.Firstly, they are lack of cultural knowledge, theoretical level and professional technique. At present, most of internal audit staffs change their profession from financial department or other departments, so their scarcity of knowledge disenable them get competent in internal audit work.Secondly, there are few full-time employees, but many part-time ones. The problems also represent as: lack of further education, unreasonable knowledge structure, shortage of systematic audit specialization knowledge and skill learning, poor mastery of modern audit means, vacancy of EDP internal audit and network information internal audit. Lastly, individual audit staffs are lack of professional ethics, influenced by unhealthy social ethos. They behave irregularly on audit and their audit style is not solid as well, which ruins their authority and image.China’s internal aud it staffs come form internal enterprises, who are guided directly by their own enterprises, so they hardly show the authority of internal audit.Being a significant characteristic, authority is as important as independence. As internal audit is lack of authority it should have had, it is hard to play monitoring roles.Modern enterprise system requires internal audit make pre-, interim, and post-monitor and evaluate. As internal audit exists inside audited organizations, its functions should be more inclined to pre-audit and interim auditing with increasing economic benefit as a target, and emphasize on accomplishing managerial functions.China’s audit means is sti ll manual audit, which greatly restricts the efficiency of internal audit monitoring. As for audit procedure, auditing risks increase due to incomplete consideration on audit scheme, imperfect audit evidence, non-detailed audit work division, non-standard operation of audit staffs, and so on.We need to make good use of efficient and effective internal audit, neither only depending on individual enterprise nor social restriction, but all efforts from the state, society and enterprises. Definitely speaking, we propose the following countermeasures.“No rules, no standards.” China is la ck of special laws and regulations on internal audit, which is the key reason why internal audit ca n’t guarantee its desired effect. Therefore, we suggest the government to fully study current economic trend on internal audit and issue feasible laws and regulations on internal audit in order to legally guarantee the necessity, work scope, authority and practice regulation of internal audit.According to the above discussion, the shortage of independence and authority is the key factor that internal audit can’t play its roles. However, if internal audit is charged by relevant staffs of audited organizations, and guided by the management of that as well, internal audit, in any case,can’t guarantee its independence and authority. If the government can qualify internal audit staffs, systematically manage qualified staffs, appoint them according to corporate practical needs, assess and monitor them and distribute salary to them by the government, and implement regular turn, the independence and authority of internal audit will be greatly promoted, at the same time, the quality of the staffs also will enormously increase.It is not enough for the state and society to regulate and define internal audit functions only. Corporate managers should change their minds, and make clear that internal audit staffs are friends but not enemies and more functions of internal audit are strengthening corporate management, therefore, they are the important force and specialists of corporate management. Only in this way, can managers play roles of internal audit forwardly, cooperate with internal audit staffs positively, eliminate interference mood, and strengthen internal audit work voluntarily.Internal audit should tra nsform from “monitoring dominant” to “service dominant”, strengthen service function, highlight the “introversion” of internal audit, base on the requirem ents of corporate management, and ensure the business target of corporate optimal value. Along with increasingly strengthening corporate internal control, gradual improvement of corporate governance structure, and continuous promotion of accounting information quality, regular audit target or beneficial audit target will be promoted to be main audit target, meanwhile, the focus of internal audit work will transfer as well. In the case of good opportunity, corporate internal audit should be adjusted on its working emphasis correspondingly. And working field also needs to be changed from financial audit to managerial audit. On the basis of effective development or proper ap pointment of external section’s engaging in financial au dit, internal audit department should focus on internal control audit, managerial (operative) audit, economic responsibility audit, contract (agreement) audit, engineering audit, environment internal audit, quality control audit, risks management audit, strategy management audit and management fraud audit.The so-called internal control, the means by the enterprises board of directors, managers and other staff implementation, in order to ensure the reliability of financial reporting, operating efficiency and effectiveness of existing laws and regulations to follow, and so provide reasonable assurance that the purpose of the course. Internal controls related to enterprise production and management of the control environment, risk assessment, supervision and decision-making,information and transfer and self-examination, from a business perspective on the whole in all aspects of production. Their effective implementation will undoubtedly promote enterprise production and management to a new level, to promote the rationalization of business processes and standardization.The construction of the internal control system and effective operation of enterprises depends on good corporate governance structure. Modern enterprise ownership and management rights of separation, on the objective need for a standardized corporate governance, strengthen internal controls to protect the owners, operators, creditors and other legitimate rights and interests. However, the current situation, most of the state-owned enterprise restructuring, although the formal establishment of the corporate governance structure, but since property rights are clear, investors are deficient, did not form an effective internal checks and balances of power, coupled with the inherent internal control Limitations, resulting in weakening the intensity of internal control.中文译文：中国企业内部审计存在的问题及对策内部控制是指受到企业的董事会、管理层和其他人员影响的，旨在对下列目标的实现提供合理保证的过程：1．财务报告的可靠性；2．经营效果和效率；3．遵守相关法律和法规的情况内部控制的定义强调了内部控制是一个程序，即达到目的的手段，而且其本身并不是目的。
内部会计控制外文翻译
Private Enterprises of the intenal control issuesPulin ChangEconomic Review. 2008, (5)Third, the promotion of private SMEs in the internal control system strategy(A) change management and business owners the concept of development. The majority of private small and medium enterprises in the family business, the success of these enterprises depends largely on internal control or entrepreneur leadership attention and level of implementation. Over the years, by traditional Chinese culture, business owners believe in Sincerity, fraternal loyalty permeate many aspects of enterprise management, strengthen internal controls that will affect the organization the members of distrust, resulting in internal control. Many private business owners that rely on business to do business benefits out of, rather than out of the internal financial management control; that the market is the most important internal control will be bound himself and staff development. Understanding of the bias, so that these leaders neglected the internal control system on the production and operation activities. Internal control can really become the leader of the internal needs of enterprise internal control system is the key to whether a mere formality. The internal control to make the internal needs of the enterprise depends largely on two points: First, determine whether the company financial information in decision-making; second is whether a company's financial information by providing a true win the trust of the community. Improved treatment of the risks of private SMEs leader's attitude and risk control methods, transform their attitudes on internal control, internal control Jiang Hua Yi Shi, Tigao internal control concepts, Jiang enterprise management control system among financial people can promote the business management of Kexue process andsustainable development, in order to effectively establish and implement internal control.(B) improve the quality of enterprise internal control system actors. In recent years, the ideological education of the private SME accountants, business training delayed, some do not have the qualifications of family members, relatives and friends was scheduled for accounting jobs, lack of knowledge of the internal control system. Although there are some companies internal control system, internal control system is not comprehensive and did not cover all the departments and personnel, not to penetrate the enterprise operating various business fields and in all sectors. Lack of effective inter-sectoral coordination and restraint, often resulted in disjointed management. Internal control system is the corporate business units or personnel in the business formation process of mutual influence and mutual restriction of a dynamic mechanism, is a control function of a variety of methods, measures and procedures in general, it is not equivalent to the regulations system, not the same as internal management, but not the organizational plan. Effective internal controls to the premise, the key is the internal control system as the main body of the manager and staff. "Man" is the subject of internal control behavior, failure of internal control, risk management, accounting, production risks are related to. Enterprises in the same time improve the internal control system to deal with the accounting staff of professional ethics education, Zeng Qiang accounting staff capacity to self-restraint; to strengthen professional training for accounting personnel to enhance the ability to work to reduce technical errors in the accounting business processes.(C) improve the external environment for enterprise development, improve the internal control inputs. As the external environment for SME Development of the poor, the main energy-consuming business executivesoutside the firm, engage in social relations outside the firm to expand living space, focus on the market, run funds, no time to take into account the internal control issues. Enterprise to its survival and development, in order to achieve social capital and government departments have to coordinate relations in the expenditures. Through follow-up entrepreneurs and existing growing social network for all kinds of resources into the development of private small and medium business and follow the basic conditions, so that business leaders will invest a lot of human and financial resources outside the firm. Changing functions of government departments to improve the SME Development of the external environment, reduce the business and development costs, limited resources make it possible to achieve the internal control objectives. Development of private small and medium enterprises should gradually improve the internal control inputs, efforts to increase the effectiveness of internal control.(D) establish an effective monitoring mechanism to ensure the effective implementation of the internal control system. To ensure effective internal control system was implemented, and performs well, it must be oversight. Enterprises should set up internal audit body or an internal control self-assessment system, to strengthen the internal control monitoring and evaluation, to detect vulnerabilities and risks, and On the emergence of new problems and new situations and internal control implementation of the weak link in a timely manner Xiuzheng or improvement. To strengthen supervision, including the Government of China has formed a social supervision, including supervision and monitoring system outside the enterprise. However, these monitoring systems on the private monitoring results are not satisfactory for SMEs, China's private enterprises accounting standard system is not perfect. Review report, the emphasis on technical errors and not pay attention to the authenticityof the report, submitted false information, lack of accountability and punishment. Absence of government supervision and government departments of information are independent, objective accounting practices of private enterprise free rein. External oversight of private enterprises is the absence of other social supervision of absence. Social supervision mainly to accounting firms accounting for the main intermediary agencies. As the current audit of the business community not involved in private enterprise, the law has not clearly defined annual accounting statements of private enterprises must be audited by certified public accountants, together with private enterprise financial management confusion, internal control weakness, so that certified public accountants and accounting firms reluctant to engage in private corporate audit. Only by strengthening external oversight, external oversight of the corporate pressure, and this pressure into motive force, and urge enterprises to implement internal accounting control system to eliminate the internal control system of nominal happen.(V) improve corporate governance mechanisms, clear management responsibilities. Internal control by the authorities as to achieve management objectives and establish a series of rules, policies, and organize the implementation of procedures, and corporate governance and corporate governance are inseparable. Internal control framework and corporate governance mechanisms of the internal management control system and system environment. Considerable part of private SMEs in China are individual, private sector, while investors in enterprises that operators of centralized leadership is serious business. Ownership and management a high degree of unified management model management of private SMEs lack the internal binding. Although some form of private SMEs in the establishment of the board of supervisors, but the real corporate governance institutions are not in place, the lack of authorization andsupervision. Some cost savings of private SMEs often do not set the internal control agencies or hypothetical narrow connotation of internal control.民营中小企业内部控制问题研究蒲林昌经济纵横.2008,(5)三、促进民营中小企业建立内控制度的策略(一)转变企业所有者的管理与发展观念.民营中小企业中家族式企业居多，这些企业内部控制的成败很大程度上取决于领导或企业家的重视和执行程度.长期以来，受中国传统文化的影响，企业主笃信以诚待人，江湖义气渗透到企业管理的诸多环节，认为加强内部控制，会影响组织内部成员的不信任感，因而导致企业内部失控.不少民营企业主认为企业效益是靠业务做出来的，而不是由内部财务管理管出来的；认为市场才是最重要的，内部控制会束缚自己及员工的发展.认识上的偏差，使这些领导者忽视了内部控制制度对生产经营活动的作用.内部控制能否真正成为领导者的内在需求，是企业内部控制制度能否流于形式的关键.而要使内部控制成为企业的内在需求，主要取决于两点：一是财务信息是否决定着企业的决策；二是企业是否通过提供真实的财务信息取信于社会.改进民营中小企业领导者对待风险的态度和控制风险的方法，转变其对内部控制的态度，强化内部控制意识，提高内部控制理念，将控制制度融人企业管理之中，才能促进企业管理的科学化进程和持续发展，从而有效建立和实施内部控制.(二)提高企业内控制度行为主体素质.近年来，民营中小企业财会人员的思想教育、业务培训滞后，一些不具备从业资格的家庭成员、亲戚朋友被安排在财会工作岗位，缺乏内部控制制度的相关知识.有些企业虽然存在内部控制制度，但内部控制制度不全面，没有覆盖所有的部门和人员，没有渗透到企业各个业务领域和各个操作环节.部门间缺乏有效的协调和牵制，往往造成管理脱节.内控制度是企业各业务部门或人员，在业务运作过程中形成的相互影响、相互制约的一种动态机制，是具有控制功能的各种方式、措施及程序的总称，它绝不等同于规章制度，也不等同于内部管理，更不是组织计划.内部控制要以有效为前提，其关键是作为内控制度主体的经理和员工.“人”是内部控制行为的主体，企业内部控制失效，经营风险、会计风险的产生，均与之有关.企业在完善内部控制制度的同时，应对会计人员进行职业道德教育，增强会计人员自我约束能力；加强对会计人员的业务培训，以提高工作能力，减少会计业务处理的技术差错.(三)改善企业发展的外部环境，提高内部控制投入.由于民营中小企业发展的外部环境较差，企业负责人主要精力耗费在企业之外，搞社会关系、拓展企业外部生存空间，抓市场、跑资金，无暇顾及内部控制问题.企业为了其存活与发展，为了取得社会资本不得不在与政府部门的协调关系方面发生大量支出.通过创业者已有的和后续不断发展的社会关系网络获取各种资源成为民营中小企业创业和后续发展的基本条件，这样，企业领导者将大量的人力和财力投入企业之外.转变政府部门职能，改善民营中小企业发展的外部环境，降低其创业和发展成本，使其在有限的资源下尽可能地实现内部控制目标.发展中的民营中小企业应逐渐提高内部控制投入，努力增加内部控制的效益.(四)建立有效的监督机制，确保内部控制制度有效实施.要确保内部控制制度被切实地执行，且执行效果良好，其必须被监督.企业应设置内部审计机构或建立内部控制自我评估系统，加强对本企业内部控制的监督和评估，及时发现漏洞和隐患，并针对出现的新问题和新情况及内部控制执行中的薄弱环节，及时修正或改进.为加强监督，我国已形成了包括政府监督和社会监督在内的企业外部监督体系.但这些监督体系对民营中小企业的监督效果却不尽如人意，我国民营企业会计规范体系还不健全.审查报表时，偏重于技术上的差错而不注重报表的真实性，缺少对报送虚假信息的责任追究与惩罚措施.政府监督的缺位和政府各有关部门信息的相互独立，客观上使民营企业会计行为放任自流.民营企业外在监督的另一种缺位是社会监督的缺位.社会监督主要由以会计师事务所为主体的会计中介机构执行.由于目前社会审计的业务尚未涉及到民营企业，法律上尚未明确规定民营企业年度会计报表必须经注册会计师审计，加之民营企业财务管理混乱、内控乏力，使注册会计师及会计师事务所不愿意从事民营企业审计工作.只有加强外部监督，通过外部监督对企业施加压力，并将这种压力转化为动力，督促企业实施内部会计控制制度，以杜绝企业内控制度形同虚设的情况发生.(五)完善企业的公司治理机制，明晰管理权责.内部控制作为由管理当局为实现管理目标而建立的一系列规则、政策和组织实施程序，与公司治理及公司管理密不可分.内部控制框架与公司治理机制的关系是内部管理监控系统与制度环境的关系.我国民营中小企业中相当一部分属于个体、私营性质，企业的投资者同时就是经营者，企业领导集权现象严重.所有权与经营权高度统一的管理模式使民营中小企业管理缺乏内部约束性.有的民营中小企业形式上虽然也建立了董事会、监事会，但真正的法人治理机构并未到位，缺乏授权与监管.有些民营中小企业为节减开支，往往不设置内控机构或虚设，内部控制的内涵也较窄.On the internal control system in ChinaLi MingMarket Modernization.2007, (22)3. Strengthen the internal control system should regulate the main content In establishing the socialist market economic system and deepen the process of accounting reform in enterprises to comply with accounting standards should be based on the reality of the units to establish and improve accounting and strengthen their own sets of accounting policiesand accounting management control system. Of these accounting policies and accounting control system should be made to the provisions of this written text not only help enterprises understand the personnel matters of daily accounting policies and methods. Also conducive to a coherent corporate accounting policies.(A) clearly defined economic and business deal with the division of responsibilities and procedural methodsEnterprise's internal organization is the enterprise to plan economic activity. Organizational foundation for command and control. The core problem is that a reasonable division of responsibilities. In general economic and business address of each whole process, or in the whole process a few important links are provided to two departments or two or more departments, two or division of responsibility over the staff played the role of mutual control. such as money remittance document procurement, provides for the procurement managers, please fill out a single paragraph. Supply planner (or supply department), please review the amount of content and collection units shall comply with Taiwan and Taiwan are the same and plans, accountants, paragraph one, please review the contents and preparation of payment vouchers after checking procurement budget. With the final clearance by the cashier shall complete Li remittance voucher settlement (cashier open the remittance settlement documents, but also audited by the accounting staff), before and after the deal is subject to division four. The procurement of remittances reimbursement business provides to After purchasing managers reported complete the bill. Delivery of goods to transportation personnel. Storekeeper acceptance quantity, the quality of inspectors and accountants audit inspection invoices, bills and acceptance certificates, preparation of journal vouchers for reimbursement.(B) clear division of assets and custody of recordsRequirements as money management Property Management account of correlation personnel, designed to protect the safety integrity of assets. 如 teller may not concurrently in charge of auditing, accounting and income archiving costs, the registration of credit and debt accounts, bank notes of the issuing stamp , there must be two were headed to the bank to withdraw large amounts of cash must be by two or more of the recipients, inspection of the entire process of database security were jointly responsible. A breakdown of storage materials to the designated persons or a separate audit bookkeeper bookkeeping. Control of money and material management. Management accounts staff to leave their posts for some reason or transfer work to provide competent leadership to designate a person or a successor agent and monitoring procedures for completing the necessary transfer or transfer list. Another. The review of cash-based system of material balance system for sending and receiving complex, complex points system, also are a variety of measures against the wrong system of internal controls.(C) clear that the accounting documents and accounting records to ensure completeness and accuracy requirementsMade to the original documents in various formats, number of copies, number, delivery process, the Alliance leaders and managers use the signature, details the number of total number and case with the same number of buildings such as the provisions made for the kinds of books and records of account card required to maintain a certain unity between the same or requirements. Also provided accounting double check details check the balance of the various statements related to digital check. And hence the provisions of the internal audit system.(D) explicitly provides for the establishment of property inventory system inventoryTo ensure the safety and integrity of production materials, in additionto the provisions of material goods for collection and payment of each custodian must implement the perpetual inventory method after checking the accounts and inventory, but also provides property, inventory and supplies a comprehensive inventory of the local system. To ensure that card accounts are in conformity with or timely processing error occurred. In addition to the provisions of the cash the cashier check out before work each day count cash in case of error in time reporting, the accounting officer should always check cashier work. Regular or irregular inspections of cash and treasury management.关于企业内部控制制度的思考李明商场现代化.2007,(22)三．加强内部控制制度应规范的主要内容在建立社会主义市场经济体制和深化会计改革过程中企业在遵守会计准则的基础上应以本单位会计工作实际出发建立健全和强化自身台理的会计政策和会计控制制度.对这些会计政策和会计控制制度应作出书面文字规定这样不仅有利于企业有关人员了解处理日常会计事项的政策和方法．也有利于企业会计政策的前后连贯.1 明确规定处理各种经济业务的职责分工和程序方法企业的内部组织机构是企业经济活动进行计划．指挥和控制的组织基础．其核心问题是合理的职责分工.在一般情况下处理每项经济业务的全过程，或者在全过程的某几个重要环节都规定要由两个部门或两个以上部门、两名或两名以上工作人员分工负责，起到相互控制的作用.如汇出笔采购货款，规定要由采购经办人填写请款单．供应计划员(或供应部门负责人)审查请款数额内容及收款单位是否符台台同和计划，会计员审核请款单的内容并核对采购预算后编制付款凭证．最后由出纳员凭手续完整的俐款凭证办理汇款结算(出纳员开出汇款结算凭证，还要通过会计员审核)，前后须经四人分工负责处理.而采购汇款的报账业务，则规定要经过采购经办人填写报账单．货物提运人员提货．仓库保管员验收数量，检查员验收质量以及会计员审核发票、账单及验收凭证，编制转账凭证报销.2 明确资产记录与保管的分工规定管钱、管物管账人员的相互制约关系，旨在保护资产的安全完整.如出纳员不得兼管稽核、会计档案保管和收人费用、债权债务账目的登记工作，银行票据的签发印鉴，必须有两人分别掌管，向银行提取较大数额现金时必须由两人以上，对领款、点验安全人库的全过程共同负责．仓库材料明细账要设专人稽核或另设记账员记账．管钱、管物．管账人员因故离开工作岗位或调动工作时，规定要由主管领导指定专人代理或接替并监督办理必要的交接手续或正式移交清单.另外．现金收付的复核制物资收发的复秤制，复点制等也都是防错防弊的内部控制制度.3 明确规定保证会计凭证和会计记录的完整性和正确性要求要对各种自制原始凭证在格式、份数、编号、传递程序，各联的用途有关领导和经办人签章、明细数同合计数及大小写数宇一致等方面做出规定，对各种账簿记录要求账证的一致或保持一定统一关系的规定．还有会计核算中规定的双线核对余额明细核对、各种报表相关数字核对．以及由此而规定的内部稽核制度等.4 明确规定建立财产清查盘点制度为了保证则产物资的安全和完整，除规定物资保管员对每项物资进行收付后都要实行永续盘存办法核对库存账实外，还要规定财产物资的局部清查和全面清查制度．以保证账卡物相符或及时处理发生的差错.现金出纳员除规定每日下班前要结账清点库存现金遇有差错要及时报告外，会计主管人员还要经常检查出纳工作.下面内容为赠送的工作总结范文，不需要的朋友下载后可以编辑删除工作总结怎么写：医院个人工作总结范文一年的时间很快过去了，在一年里，我在院领导、科室领导及同事们的关心与帮助下圆满的完成了各项工作，在思想觉悟方面有了更进一步的提高，本年度的工作总结主要有以下几项：1、工作质量成绩、效益和贡献。
内部会计控制毕业论文外文翻译
附录A:internal control systeminternal control the management of internal checking, with the development of society has put forward the accounting control, management control, internal control structure, internal control integrated framework, internal control risk management framework, concepts.1.internal checkingas recorded in the historical books, as early as in the year before 3600 left and right of the Mesopotamia Cultural period, which, at that time was extremely simple financial management activities, the author requested the money to be paid for by money payment list, and by another record will be the inventory reconciliation and summary reports; and in ancient Egypt, the oversight officer of the institution; and the ancient Roman Empire of the royal treasury, there has been a double account; my Western Zhou period there have been "a bit financial access, the tree, the eyes and ears had been chapter." The period during the Song dynasty in the main library and 3 in the easy. All of these are internal checking of the application. Therefore, internal checking a person is not safe disposal account, and another person cannot be independent of the control system, that is to say it must be two employees of mutual restraint and mutual inspection. internal checking the implementation of the system is to two is of universal significance of the basic assumption that: One is two or more than two persons or departments inadvertently committing the same the possibility of errors is very small, 2 is two or more than two persons or departments of conscious collusion collusion and fraud of possibilities is far lower than a single individual or department for fraud. As part of its internal control, internal checking requirements in management, all the assets and cash and cash equivalents of receipt and payment, clearing and its registration, it should be by two or more people to deal with, in order to check each other, and troubleshooting the disadvantages.2.internal control systemwith the industrial revolution, the AB, the market competition is becoming increasingly intense, the original simple internal checking system gradually by individual economic control to all economic activities. The United States registered accounting belonging to the Association of the audit procedures in the 1958 release of the 29 audit procedures bulletin the independent auditors evaluating internal control of the internal accounting controls, in the internal control in the internalaccounting control", and "internal management control, and the internal accounting control" is defined as: "The security of property and the accuracy of the accounting records, and reliability with direct contact of the methods and procedures. internal accounting control, including the authorization and approval system, the financial assets of the physical control; accounting and preparation of financial statements, their property assets, and other on-the-job separation; as well as the internal audit and control.In 1972, the American Institute of Certified Public Accountants in the Auditing Standards Bulletin No. 1 in accounting control and management control of the definition of a re-specification. The notice pointed out that the accounting control plans and procedures, in order to safeguard assets and financial data for reliability, and for the following points provide reasonable assurance that: 1. Implementation of the economic business must meet the level of a general authorization or special authorization requirements; 2. Record economic business must, in accordance with generally accepted accounting principles, or other criteria based on financial statements, and the protection of assets; 3. To access assets, must be approved by the senior management; 4. accounting personnel must be in a certain interval period, the assets of the account number for the amount and the physical assets of the number and amount in the inventory stock, once it is found that difference, it is timely to take effective measures to remedy the situation. In 1973, the Auditing Standards Bulletin No. 1 of the amendment, it is necessary to further improve the accounting control of the definition and scope.3 internal control structure80's of the 20th Century, Western auditors gradually believe that internal control should be the focus of the internal control structure. In 1988 the American Institute of Certified Public Accountants in the audit guidelines Bulletin No. 55 of the notice stated that: "The Enterprise Internal control structures, including the provision to meet enterprise-specific goals and establish the norms and procedures. Notice of the internal control structure of the 3 elements, namely the control environment, the accounting system and control procedures. control environment, including the establishment of, and the strengthening or weakening of specific policies and procedures that affect various factors; accounting system provides the economic business identification, analysis, classification, and registration, as well as a report of the method, at the same time it made clear the assets and liabilities of the operational and management responsibilities; and control procedures wherebymanagement guidelines and procedures, with a view to achieving a certain goal. internal control structure, there are no longer clear distinction between accounting control and management control, and the content and scope has expanded to include more management control of the content. The salient features of which are the control environment, the elements, and stressed that the management of internal control of the attitudes, awareness and behavior, and control of their environment, lease, and that these factors is to achieve control objectives of the environment that requires auditors to assess the risks involved, in addition to our concern about accounting system and control procedures, it is responsible for the internal and external environment for evaluation. From the accounting control" and "management control" of the case, and that the internal control structure of the building, so that internal control has expanded the scope and content, and, more importantly, from a single policy and procedural changes to the 3 elements of build Chongqing people have learned, + thesis into the "structure" in order to bring about the internal control of the heat sink to the system of change and development. This shift also led the internal control from the technology-oriented enterprise to guide development.4 internal control the overall research frameworkto the 1990s, in order to curb the ever fiercer accounting fraud activities, 1992 COSO Committee published the internal control integrated framework report, as a result of the 1994 revision, and the internal control is defined as: "The internal control is a business by the Board, the management and other staff, the management layer is designed to achieve the following objectives and provide reasonable assurance that the process: Improve business performance and efficiency, and ensure that the financial reporting reliable and relevant laws are followed. Report and the internal control of the "3 elements" to "5 elements, namely control environment, risk assessment, control activities, information and communication, and monitoring. Since then, internal control into the overall framework of the era. COSO consolidation of the internal control framework emphasized the following concepts: the first, internal control is a long-term process that is used to achieve the purpose of the tool, and not an end in itself; its 2, internal control is in the organization at every level of staff, and is not simply a policy, the manual and a table; its 3, the internal control of the board of directors and management to provide reasonable assurance that, rather than an absolute guarantee of its 4, the internal control by adjusting to achieve one or more independent, but there are cross-cuttingobjectives.5 risk-management frameworksince the start of the 21st century, there have been a few major events, in particular, the Enron bankruptcy, WorldCom's scandal and Xerox's take account of events, the heavy blow to the investor confidence in capital markets. Based on this, and in 2004 for the month of September, the Commission COSO published the enterprise risk management framework, the constructor has an internal risk control framework, internal control of 4 goals and 8 major elements. 4 goals, strategic objectives, operational objectives, objective of the report and the legitimacy of target. 8 elements, respectively, to control the environment, goals, risk identification, risk assessment, risk response, control activities, information and communication, and monitoring. The report also pointed out that the risk to the business management is a process, and it is composed of a main body of the board of directors and management, as well as all of the other employees, and to the specified strategic and cross-cutting the enterprise production and management, and is designed to identify and assess the possible impact that the principal objectives of the potential issues and risk management, and to make it to the main goal of providing a risk capacity within reasonable assurance.The COSO for the enterprise risk management" concept of the State, has a strong emphasis on the following concepts: A. enterprise risk management is a process, and it flows to the business; B. enterprise risk management is applied to develop a strategy for the entire process; C. enterprise risk management is in the organization at all levels of all staff in the implementation of the; D. enterprise risk management throughout the business, at all levels and units, including the Enterprise at all levels of the risk portfolio;E. enterprise risk management to identify any in the event of a may affect business operations and production potential, and the risk to control the inclusion of risk capacity; F. enterprise risk management will be able to provide a corporate board and management to provide reasonable assurance that; G Enterprise Risk Management's goal was to achieve one or more different types, but also cross-cutting goals.附录B:内部控制制度发展内部控制源于企业管理的内部牵制，随着社会的发展先后提出了会计控制、管理控制、内部控制结构、内部控制整合框架、内部控制风险管理框架等概念。
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会计内部控制中英文对照外文翻译文献(文档含英文原文和中文翻译)内部控制系统披露—一种可替代的管理机制根据代理理论，各种治理机制减少了投资者和管理者之间的代理问题（Jensen and Meckling，1976； Gillan，2006）。
传统上，治理机制已经被认定为内部或外部的。
内部机制包括董事会及其作用、结构和组成（Fama，1980；Fama and Jensen，1983），管理股权(Jensen and Meckling，1976)和激励措施，起监督作用的大股东(Demsetz and Lehn，1985)，内部控制系统(Bushman and Smith，2001)，规章制度和章程条款(反收购措施)和使用的债务融资（杰森，1993）。
外部控制是由公司控制权市场(Grossman and Hart,1980)、劳动力管理市场（Fama,1980）和产品市场（哈特,1983）施加的控制。
各种各样的金融丑闻，动摇了世界各地的投资者，公司治理最佳实践方式特别强调了内部控制系统在公司治理中起到的重要作用。
内部控制有助于通过提供保证可靠性的财务报告，和临时议会对可能会损害公司经营目标的事项进行评估和风险管理来保护投资者的利益。
这些功能已被的广泛普及内部控制系统架构设计的广泛认可，并指出了内部控制是用以促进效率，减少资产损失风险，帮助保证财务报告的可靠性和对法律法规的遵从（COSO,1992）。
尽管有其相关性，但投资者不能直接观察，因此也无法得到内部控制系统设计和发挥功能的信息，因为它们都是组织内的内在机制、活动和过程（Deumes and Knechel,2008）。
由于投资者考虑到成本维持监控管理其声称的（Jensen and Meckling，1976）,内部控制系统在管理激励信息沟通上的特性，以告知投资者内部控制系统的有效性,是当其他监控机制（该公司的股权结构和董事会）比较薄弱，从而为其提供便捷的监控（Leftwich et等, 1981）。
存在的替代机制一直是人们在不同公司治理文献中争论的话题（Rediker and Seth, 1995；Fernandez and Arrondo，2005），基于威廉姆森（1983年）的替代假说认为，特定控制机制的边际作用取决于其在公司治理制度的相对重要性。
在本文中，我们认为披露内部控制系统的特点是在管理者选择的监控机制时存在一个可替代治理机制。
Leftwich（1981）认为“管理者选择一个监控包，监测包的组成取决于各种监控机制的成本与效益”（P.59）。
特别是，我们重点关注内部控制系统和监控包的另外两个机制 (公司的所有权结构和董事会) 间的关系，根据有关文献（Jensen and Meckling，1976；Fernandez and Arrondo，2005；Gillan，2006）它们在管理行为监控方面发挥相关作用。
我们假设认为，内部控制系统的特性取决于激励由企业的股权结构和董事会发挥监督作用。
因此,我们研究了三年间在四个不同的证券交易所上市（伦敦、巴黎、法兰克福和米兰）160家欧洲公司内部控制系统披露程度，通过利用这个国际范例,我们能够描绘出不同的体制环境的某些功能。
我们发现证据表明内部控制系统披露代替了监测方面所发挥的作用与所有制结构、制度所有权、在董事会上独立董事比例和会计审计委员会的专家成员的比率相关。
我们再加上通过内部会计控制的披露所发挥的管理作用，采用以往文献的完整披露架构，使我们能够详细地从内容和信息管理的程度上内制披露上进行交流。
而公司治理的最佳做法要求披露内部控制系统的特性，他们没有提供管理应该披露和披露程度的指令。
这样的管理缺乏指示使内部控制系统存在随意性。
本文提供了实证支持威廉姆森（1983年成立）在不同的治理机制下的替代假说，它有相应的政策含义。
虽然大多数公司治理研究考虑一个互补的披露机制管理采用强化公司治理系统（Chen and Jaggi，2000；Eng and Mak，2003；Barako 等，2006），的确提供了结果对比，在本研究中，我们表明内部控制系统披露是可替代的其他治理机制。
这意味着更好的治理不一定意味着更高的透明度和更多的披露。
公司坚持公司治理的最佳做法是提供内部控制系统披露信息，这样当其他治理机制很薄弱可以保证投资者的利益。
另一方面，当管理体系健全，管理有更少的激励内部控制体系的广泛披露，因为这是一个高成本的活动，而且它会打压其他治理机制。
其提供的证据实证研究具有重要的政策含义，因为它提供本研究向企业和从业人员提供披露内部控制系统作为投资者的一种监控机制的相关见解。
剩下的论文结构如下。
第二节评论的理论背景和发展研究假设。
研究方法是第三节中所描述的结果讨论，其次是第四节。
作为结束语给出了最后一段。
理论背景和发展根据相关公司治理文献，主要公司治理的内部监督机制是董事会，公司的所有权结构、内部控制系统（Gillan，2006）。
特别是，内部控制系统在保护投资者的利益发挥核心作用：可以促进效率，减少资产损失风险，帮助保证财务报告的可靠性和对法律法规的遵从。
内部控制系统在公司治理中扮演的角色已得到广泛认同。
为了表达他们的想法和主张，投资者需要获取监控机制设计与运行的信息。
在研究案例的处理机制，如股权结构和董事会有关结构和组成、类型和地方委员会的组成，会议的次数等都是可获取的信息。
在其他一些案例中，内部控制系统执法力度薄弱或不足，如萨班斯法案所要求—向投资者提供内部控制体系可能存在差异的相关信息（Leone，2007）。
不过，对内部控制系统的具体信息的收集的确是困难和昂贵的，因为内部控制体系是在公司中执行的一系列活动和过程（Deumes and Knechel，2008；Bronson等，2006）。
实际上，公司治理的最佳做法要求内部控制系统的披露，但它们不提供内部控制系统具体内容的披露。
因此，投资者也不太可能了解其性质、范围、程序和内部控制质量，除非内部控制系统披露报告是由管理者提供的。
这样的披露内容和程度取决于公司现行的监控包（Leftwich 等，1981；Williamson，1983）。
据我们所知，内部控制系统的特点和功能的披露还没有引起广泛的注意。
美国萨班斯法案的出台，内部控制系统按相关要求披露弱点和不足在近几年日益受到学术兴趣（among the others see Ash Baugh 等人，2007；Doyle 等人，2007；Leone，2007），只有少数研究焦点在于内部控制披露方面。
Bronson等人，(2006) 探讨有关公司的内部控制系统特性的披露它是由萨班斯法案强制执行的。
他们发现了一个积极的可能性之间的关联发布了内部控制管理报告、公司的治理变数如审计委员会会议的次数、机构股东的百分比。
Deumes and Knechel (2008)确定了内部控制系统信息披露可以从公司年度报告中获得的六个披露项目的清单。
他们发现，内部控制披露指数，显示了相关变量代表的股权代理成本和负债代理成本变量。
根据我们的理论框架,如果内部控制系统披露作为一个替代治理机制，当索赔定价索赔高（Jensen and Meckling, 1976）由于这一事实，其他已经实行各种监测设备没有足够有效限制的代理关系的成本，我们期望内部控制披露，以作为其他监督机制替代，以减少代理冲突的整体强度（Williamson，1983； Fernandez and Arrondo，2005）。
为了检验该假说，我们关注的两个基本要素的监控方案，除了内部控制系统披露，还包括股权结构和董事会。
公司治理研究识别三个代表监督作用的所有权结构包括：（1）大型投资者的监督作用；（2）机构投资者的监督作用；（3）经理层持股对齐的效果。
我们期望管理的激励机制对公司内部控制系统的披露会被这些监察作用发挥较弱的公司使用。
文献与实证指出了关键的大股东所起的监督作用。
Kang and Shivdasani (1995)检测到发现了大股东之间的存在比率和管理层在业绩不佳的公司营业额呈正相关。
另一方面，一个分散的所有权通常关联一个到较低的监测能力和更多的信息对称性（Shleifer and Vishny， 1986；Zeckhauser and Pound，1990；Barako 等，2006），或者说，由公司的大股东直接监督，减少了对替代监控机制的需要。
因此，我们希望鼓励内部控制系统披露的公司的所有权是分散的。
机构投资者也起到了有关监督作用。
虽然上市公司的个人投资者很少有动力去监督管理，他们很容易手私人成本与公共利益的影响（Grossman and Hart，1980），机构投资者所持有的投票权激励他们的监督管理作用(Milgrom and Roberts，1992)。
此外，机构投资者可以通过信息渠道特权参与管理，以取得该公司的运营披露（Schadewitz and Blevins， 1998）。
因此，我们预期机构投资者的存在，管理有较低的内部控制系统披露。
最后代表监督作用的所有权结构就是管理所有权。
人们普遍认为管理股权有助于对齐的管理人员和股东的利益（Jensen and Meckling，1976；Bronson 等， 2006； Deumes and Knechel， 2008），因而减少了在公司代理冲突（Eng and Mak， 2003； Fernandezand Arrondo， 2005 Cheng and Courtenay，2006）。
管理股权减少了监控的需要，我们希望鼓励内部控制系统披露是在管理所有权较低的情况下。
董事会在监控管理作为股东委托给他们的权力控制的管理决策的重要作用。
以往文献（Carcelo and Neal，2000；Fernandez and Arrondo，2005； Krishan，2005）确定了董事委员会的能力，进行不同的代理管理行为的监察：（1）独立董事比例；（2）CEO的二元性存在；（3）会计专家的比率；（4）审计委员会的监控能力。
我们期望的更强大董事会监控作用、较低内部控制系统披露。
预计独立董事、董事会的监察活动，可以限制经理的机会主义（Fama，1980； Fama and Jensen，1983）。
实证证据支持了这个预期。
Rosenstein and Wyatt (1990)解释正相关的股票价格与一个新的独立董事任命和外部人员在市场的监督作用方面发挥了积极的反应信号相关联。
大量的研究证实独立董事比例对公司的董事会和公司绩效的一个正面的关系（Baysinger and Butler，1985； Goodstein and Boeker，1991； Pearce and Zahra，1992）：独立董事在董事会的比率被认为是以控制管理代理的行动能力（Fernandez and Arrondo，2005）从而证明了的董事会和他们的监督作用的有效性的独立成员的比例呈正相关。