外文翻译--中小型民营企业内部控制研究
外文文献翻译---中小型企业财务管理中存在的问题及其对策
广东工业大学华立学院本科毕业设计（论文）外文参考文献译文及原文系部会计学系专业会计学年级 08级班级名称 2008级会计（7）班学号 14010807030学生姓名吴智聪2012年 2 月 9 日目录1. 外文译文 (1)2. 外文原文 (5)中小型企业财务管理中存在的问题及其对策中小型企业在中国经济发展中发挥着重要的作用。
统计数据表明，在工商行政管理局登记在册的企业中，中小型企业占了99%，产值和利润分别占总额的60%和40%。
此外，中小型企业所提供了75％的城镇就业机会。
可见其为中国的稳定和经济繁荣作出了重要贡献。
虽然中小型企业在国民经济中占有重要地位，对中国经济发展与社会稳定具有很重大的意义。
但是，中小型企业发展的主要障碍是缺乏有效的财务管理。
本文分析了当前中小型企业财务管理中存在的问题，并就改善中小型企业财务管理提出了相应对策。
1.1 中小型企业的财务管理现状自从21世纪以来，中国的中小型企业的蓬勃发展，在经济增长和社会发展中发挥着非常重要的作用。
据财政部统计数据，直到2005年底，中小型企业总数已超过1000万，占中国企业总数的99%。
中小型企业提供了75％的城镇就业机会，工业企业的总产值、销售收入、实现的利得税和出口额分别占总数的60%、57%、40%和60%，上缴的税收已经接近了国家税收总额的一半。
中小型企业承载着超过75%的技术革新和超过65％的专利发明，他们以其灵活的经营机制和积极创新活动，为经济发展提供了增长的最根本动力。
近年来，中国中小企业的消亡率将近70%，大约有30%的中小型企业存在赤字。
中小型企业应该如何建立现代企业制度，加强财务管理，并科学地进行资本运作以谋求自身的健康发展，是我们密切关注的一个问题。
1.2 中小型企业财务管理中存在的问题⑴财务管理理念滞后，而且方法保守中小型企业由于管理者自身知识水平的限制，使得企业的管理能力和管理质量较低。
他们的管理思想已经不适合现代企业，并且大多数企业领导人缺乏财务管理的理论和方法，忽视了企业资本运作的作用。
民营中小企业内部控制问题研究_外文文献翻译
Private Enterprises of the intenal control issuesPulin ChangEconomic Review. 2008, 5Third, the promotion of private SMEs in the internal control system strategyA 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 mereformality. 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 and sustainable 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 dynamicmechanism, 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 processesC 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 executives outside 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 thatbusiness 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 authenticity of the report, submitted false information, lack of accountability and punishment. Absence ofgovernment 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 operatorsof 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 and supervision. 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.。
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。
企业内部控制中英文对照外文翻译文献
企业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)译文：内部控制环境外文翻译摘要：为了保证企业需求内部控制活动的有效性和信息的可靠性以及遵守法律的适用性，每个组织要选择最适合的控制系统。
因此，就必须考虑到意外事故的风险是否切合权变理论。
本文研究的是检视这些风险特点的选择是否适应他们公司内部控制结构和它是否会导致一些更加优惠的有效性的评估控制管理。
虽然内部控制的组成部分已进行单独控制，本文尝试阐明内部控制的关键点并将其放到更加广阔的背景中。
结果证明，基于对741家芬兰公司的调查研究，表明公司用内部控制结构来应对环境的不确定性，并观测控制的有效性的战略对其内部控制结构有着显著的效果。
关键词：内部控制、成效、权变理论、结构方块建模1.绪论人们普遍认为，一个内部控制系统可以帮助企业降低风险，并且使财务报表的可靠性得以保证。
因此，越来越多的企业在他们具体的操作环境下更多的关注自己的内部控制。
在巨大的管理压力下，如何提高内部控制的有效性以及董事会和股东之间的沟通效果，是目前企业亟待解决的重要问题。
由于内部控制可能会影响长期的报告，因此审计人员、供应商、客户都对内部控制关注相当。
Kinney在2000年指出，尽管内部控制对公司影响很大，但在组织环境中内部控制结构却无法实现。
虽然关于内部控制的文献在国际研究上已取得进展，但迄今为止，内部控制的研究数量有限。
在2004年Selte and Widener出版的专业文章中提出，在管理控制中研究较少的内部控制有着很强的实用性。
本文的研究结论有助于了解内部控制结构及其在公司环境中观察到对公司的效果。
即使内部控制结构框架中提出了一个标准化的结构和内部控制目标，但仍然需要注意的是，有效地内部控制是要根据公司的不同特点来制定的。
因此，即使是内部控制的框架中也无法提供一个企业的特点和其控制系统的关系。
因此，本研究利用一个应急方法，审查内部控制结构的设计，并且将其放到不同的环境下观察其效果。
我国中小型企业内部控制问题研究.doc
第 1 页共12 页目录引言：........................................................................ 错误!未定义书签。
一、内部控制制度概述 (3)二、企业内部控制的现状 (5)（一）企业内部控制体制不完善，造成多方工作不力 (5)（二）缺乏有效的内外部监督机制，对内控制度认识有片面性 (5)（三）审计执业规则制订滞后，致使外部监管的缺失 (5)（四）内控制度行为主体素质较低 (6)（五）过分强调内部控制防止目标，忽视内部控制的经营性目标 (6)（六）将内部控制与公司治理结构混同 (6)三、内控制度欠缺对于中小企业发展的影响 (7)（一）经营风险增大 (7)（二）企业融资困难 (7)（三）产权关系不明晰 (7)（四）利益分配机制失灵 (7)四、企业内部控制失控的成因分析 (7)（一）资本市场发育不完善，对内部控制信息缺乏接受力 (7)（二）公司内部缺乏制衡机制，对管理系统缺乏控制力 (7)（三）会计制度流于形 (8)（四）内部控制制度缺乏科学性和连贯性 (8)五、促进中小企业建立内控制度的策略 (8)（一）转变企业所有者的管理与发展观念 (8)（二）提高企业内控制度行为主体素质 (8)（三）建立有效的监督机制,确保内部控制制度有效实施 (9)（四）完善企业的公司治理机制,明晰管理权责 (9)（五）提高被控对象的受控度 (9)（六）把握授权的度 (9)结束语： (10)我国中小型企业内部控制问题研究[摘要] 中小企业作为我国经济结构重要组成部分之一,对国民经济发展至关重要,但这些企业目前所面临的问题依然严重,既有外部发展环境影响,又有内部发展因素尤其是企业的内部控制问题的制约。
缺乏内控制度影响了中小企业的经济效益,阻碍了中小企业的发展。
解决这一问题,必须研究中小内部控制制度目前存在的问题,企业缺乏内控制度带来的弊端,从而得出促进中小企业建立内控制度的策略。
内部控制外文文献及翻译
中文4500字本科生毕业设计（论文）外文原文及译文所在系管理系学生姓名郭淼专业会计学班级学号指导教师2013年6月外文文献原文及译文Internal ControlEmergence and development of the theory of the evolution of the internal controlInternal control in Western countries have a long history of development, according to the internal control characteristics at different stages of development, the development of internal control can be divided into four stages, namely the internal containment phase, the internal control system phase, the internal control structure phase, overall internal control framework stage.Internal check stages: infancy internal controlBefore the 1940s, people used to use the concept of internal check. This is the embryonic stage of internal control. "Keshi Accounting Dictionary" definition of internal check is "to provide effective organization and mode of operation, business process design errors and prevent illegal activities occur. Whose main characteristic is any individual or department alone can not control any part of one or the right way to conduct business on the division of responsibility for the organization, each business through the normal functioning of other individuals or departments for cross-examination or cross-control. designing effective internal check to ensure that all businesses can complete correctly after a specified handler in the process of these provisions, the internal containment function is always an integral part. "The late 1940s, the internal containment theory become important management methods and concepts. Internal check on a "troubleshooting a variety of measures" for the purpose of separation of duties and account reconciliation as a means to money and accounting matters and accounts as the main control object primary control measures. Its characteristics are account reconciliation and segregation of duties as the main content and thus cross-examination or cross-control. In general, the implementation of internal check function can be roughly divided into the following four categories: physical containment; mechanical containment; institutional containment; bookkeeping contain. The basic idea is to contain the internal "security is the result of checks and balances," which is based on two assumptions: First: two or more persons1西安交通大学城市学院本科毕业设计（论文）or departments making the same mistake unconsciously chance is very small; Second: Two or more the possibility of a person or department consciously partnership possibility of fraud is much lower than a single person or department fraud. Practice has proved that these assumptions are reasonable, internal check mechanism for organizations to control, segregation of duties control is the foundation of the modern theory of internal control.Internal control system phases:generating of internal controlThe late1940s to the early1970s, based on the idea of internal check, resulting in the concept of the internal control system, which is the stage in the modern sense of internal control generated. Industrial Revolution has greatly promoted the major change relations of production, joint-stock company has gradually become the main form of business organization of Western countries, in order to meet the requirements of prevailing socio-economic relations,to protect the economic interests of investors and creditors, the Western countries have legal requirements in the form of strengthen the corporate financial and accounting information as well as internal management of this economic activity.In 1934, the "securities and exchange act" issued by the U.S. government for the first time puts forward the concept of "internal accounting control", the implementation of general and special authorization book records, trading records, and compared different remedial measures such as transaction assets. In 1949, the American institute of certified public accountants (AICPA) belongs to the audit procedures of the committee (CPA) in the essential element of internal control: the system coordination, and its importance to management department and the independence of certified public accountants' report, the first official put forward the definition of internal control: "the design of the internal control includes the organization and enterprise to take all of the methods and measures to coordinate with each other. All of these methods and measures used to protect the property of the enterprise, to check the accuracy of accounting information, improve the efficiency of management, promote enterprise stick to established management guidelines." The definition from the formulation and perfecting the inner control of the organization, plan, method and measures such as rules and regulations to implement internal control, break through the limitation of control related to the financial and accounting department directly, the four objectives of internal control, namely the enterprise in commercial2外文文献原文及译文activities to protect assets, check the veracity and reliability of financial data, improve the work efficiency, and promote to management regulations. The definition of positive significance is to help management authorities to strengthen its management, but the scope of limitation is too broad. In 1958, the commission issued no. 29 audit procedures bulletin "independent auditors evaluate the scope of internal control", according to the requirements of the audit responsibility, internal control can be divided into two aspects, namely, the internal accounting control and internal management control. The former is mainly related to the first two of the internal control goal, the latter mainly relates to the internal control after two goals. This is the origin of the internal control system of "dichotomy". Because the concept of management control is vague and fuzzy, in the actual business line between internal control and internal accounting control is difficult to draw. In order to clear the relations between the two, in 1972 the American institute of certified public accountants in the auditing standards announcement no. 1, this paper expounds the internal management control and internal accounting control: the definition of "internal management control including, but not limited to organization plan, and the administrative department of the authorized approval of economic business decision-making steps on the relevant procedures and records. This authorization of items approved activities is the responsibility of management, it is directly related to the management department to perform the organization's business objectives, is the starting point of the economic business accounting control." At the same time, the important content of internal accounting control degree and protect assets, to ensure that the financial records credibility related institutions plans, procedures and records. After a series of changes and redefine the meaning of the internal control is more clear than before and the specification, increasingly broad scope, and introduces the concept of internal audit, has received recognition around the world and references, the internal control system is made.The internal control structure stage: development of the internal controlTheory of internal control structure formed in the 90 s to the 1980 s, this phase of western accounting audit of internal control research focus gradually from the general meaning to specific content to deepen. During this period, the system management theory has become the new management idea, it says: no physical objects in the world are composed of elements of3西安交通大学城市学院本科毕业设计（论文）system, due to the factors, there exists a complicated nonlinear relationship between system must have elements do not have new features, therefore, should be based on the whole the relationship between elements. System management theory will enterprise as a organic system composed of subsystems on management, pay attention to the coordination between the subsystems and the interaction with the environment. In the modern company system and system management theory, under the concept of early already cannot satisfy the need of internal control systems. In 1988, the American institute of certified public accountants issued "auditing standards announcement no. 55", in the announcement, for the first time with the word "internal control structure" to replace the original "internal control", and points out that: "the enterprise's internal control structure including provide for specific target reasonable assurance of the company set up all kinds of policies and procedures". The announcement that the internal control structure consists of control environment, accounting system (accounting system), the control program "three components, the internal control as a organic whole composed of these three elements, raised to the attention of the internal control environment.The control environment, reflecting the board of directors, managers, owners, and other personnel to control the attitude and behavior. Specific include: management philosophy and operating style, organizational structure, the function of the board of directors and the audit committee, personnel policies and procedures, the way to determine the authority and responsibility, managers control method used in the monitoring and inspection work, including business planning, budgeting, forecasting, profit plans, responsibility accounting and internal audit, etc.Accounting systems, regulations of various economic business confirmation, the collection, classification, analysis, registration and preparing method. An effective accounting system includes the following content: identification and registration of all legitimate economic business; Classifying the various economic business appropriate, as the basis of preparation of statements; Measuring the value of economic business to make its currency's value can be recorded in the financial statements; Determine the economic business events, to ensure that it recorded in the proper accounting period; Describe properly in the financial statements of4外文文献原文及译文economic business and related content.The control program, refers to the management policies and procedures, to ensure to achieve certain purpose. It includes economic business and activity approval; Clear division of the responsibility of each employee; Adequate vouchers and bills setting and records; The contact of assets and records control; The business of independent audit, etc. Internal structure of control system management theory as the main control thought, attaches great importance to the environmental factors as an important part of internal control, the control environment, accounting system and control program three elements into the category of internal control; No longer distinguish between accounting control and management control, and uniform in elements describe the internal control, think the two are inseparable and contact each other.Overall internal control framework stages: stage of internal controlAfter entering the 1990 s, the study of internal control into a new stage. With the improvement of the corporate governance institutions, the development of electronic information technology, in order to adapt to the new economic and organizational form, using the new management thinking, "internal control structure" for the development of "internal control to control the overall framework". In 1992, the famous research institutions internal control "by organization committee" (COSO) issued a landmark project - "internal control - the whole framework", also known as the COSO report, made the unification of the internal control system framework. In 1994, the report on the supplement, the international community and various professional bodies widely acknowledged, has wide applicability. The COSO report is a historical breakthrough in the research of internal control theory, it will first put forward the concept of internal control system of the internal control by the original planar structure for the development of space frame model, represents the highest level of the studies on the internal control in the world.The COSO report defines internal control as: "designed by enterprise management, to achieve the effect and efficiency of the business, reliable financial reporting and legal compliance goals to provide reasonable assurance, by the board of directors, managers and other staff to5西安交通大学城市学院本科毕业设计（论文）implement a process." By defining it can be seen that the COSO report that internal control is a process, will be affected by different personnel; At the same time, the internal control is a in order to achieve business objectives the group provides reasonable guarantee the design and implementation of the program. The COSO report put forward three goals and the five elements of internal control. The three major target is a target business objectives, information and compliance. Among them, the management goal is to ensure business efficiency and effectiveness of the internal control; Information goal is refers to the internal control to ensure the reliability of the enterprise financial report; Compliance goal refers to the internal controls should abide by corresponding laws and regulations and the rules and regulations of the enterprise.COSO report that internal control consists of five elements contact each other and form an integral system, which is composed of five elements: control environment, risk assessment, control activities, information and communication, monitoring and review.Control Environment: It refers to the control staff to fulfill its obligation to carry out business activities in which the atmosphere. Including staff of honesty and ethics, staff competence, board of directors or audit committee, management philosophy and management style, organizational structure, rights and responsibilities granted to the way human resources policies and implementation.Risk assessment: It refers to the management to identify and take appropriate action to manage operations, financial reporting, internal or external risks affecting compliance objectives, including risk identification and risk analysis. Risk identification including external factors (such as technological development, competition, changes in the economy) and internal factors (such as the quality of the staff, the company nature of activities, information systems handling characteristics) to be checked. Risk analysis involves a significant degree of risk estimates to assess the likelihood of the risk occurring, consider how to manage risk.Control activities: it refers to companies to develop and implement policies and procedures, and 6外文文献原文及译文to take the necessary measures against the risks identified in order to ensure the unit's objectives are achieved. In practice, control activities in various forms, usually following categories: performance evaluation, information processing, physical controls, segregation of duties.Information and communication: it refers to enable staff to perform their duties, to provide staff with the exchange and dissemination of information as well as information required in the implementation, management and control operations process, companies must identify, capture, exchange of external and internal information. External information, including market share, regulatory requirements and customer complaints and other information. The method of internal information including accounting system that records created by the regulatory authorities and reporting of business and economic matters, maintenance of assets, liabilities and owners' equity and recorded. Communication is so that employees understand their responsibilities to maintain control over financial reporting. There are ways to communicate policy manuals, financial reporting manuals, reference books, as well as examples such as verbal communication or management.Monitoring: It refers to the evaluation of internal controls operation of the quality of the process, namely the reform of internal control, operation and improvement activities evaluated. Including internal and external audits, external exchanges.Five elements of internal control system is actually wide-ranging, interrelated influence each other. Control environment is the basis for the implementation of other control elements; control activities must be based on the risks faced by companies may have a detailed understanding and assessment basis; while risk assessment and control activities within the enterprise must use effective communication of information; Finally, effective monitoring the implementation of internal control is a means to protect the quality. Three goals and five elements for the formation and development of the internal control system theory laid the foundation, which fully reflects the guiding ideology of the modern enterprise management idea that security is the result of systems management. COSO report emphasizes the integration framework and internal control system composed of five elements, the framework for the7西安交通大学城市学院本科毕业设计（论文）establishment of an internal control system, operation and maintenance of the foundation.In summary,because of social, economic and environmental change management, internal control functions along with the changes, in order to guide the evolution of the internal control theory. As can be seen from the history of the development of internal control theory, often derived from the internal control organizational change management requirements, from an agricultural economy to an industrial economy, innovation management methods and tools for the development of the power to bring internal controls.From the internal containment center,controlled by the internal organization of the mutual relations between the internal control of various subsystems and went to COSO as the representative to the prevention and management loopholes to prevent the goal, through the organization of control and information systems,to achieve the overall system optimization of modern internal sense of control theory, from Admiral time, corresponding to the two economic revolution.Therefore, in the analysis of foreign internal control theory and Its Evolution, requires a combination of prevailing socio-economic environment and business organization and management requirements, so as to understand the nature of a deeper internal control theory of development.8外文文献原文及译文译文：内部控制Ge.McVay一、内部控制理论的产生与发展演进内部控制在西方国家已经有比较长的发展历史，根据内部控制在不同发展阶段的特征，可以将内部控制的发展分为四个阶段，即内部牵制阶段、内部控制制度阶段、内部控制结构阶段、内部控制整体框架阶段。
外文文献翻译-企业内部控制
外文文献及翻译THE CONCEPT OF INTERNALCONTROLSYSTEM: THEORETICALASPECTVaclovas Lakis, Lukas Giriūnas*Vilnius University, LithuaniaIntroductionOne of the basic instruments of enterprise control, whose implementation in modern economic conditions provide conditions for achieving a competitive advantage over other enterprises is the creation of an effective internal control system. In the industry sector, the market is constantly changing, and this requires changing the attitude to internal control from treating it only in the financial aspect to the management of the control process. Internal control as such becomes an instrument and means of risk control, which helps the enterprise to achieve its goals and to perform its tasks. Only an effective internal control in the enterprise is able to help objectively assessing the potential development and tendencies of enterprise performance and thus to detect and eliminate the threats and risks in due time as well as to maintain a particular fixed level of risk and to provide for its reasonablesecurity .The increasing variety of concepts of internal control systems requires their detailed analysis. A detailed analysis of the conceptions might help find the main reasons for their increasing number. It may also help to elaborate a structural scheme of the generalized concept of internal control. Consequently, it may help decrease the number of mistakes and frauds in enterprises and to offer the precautionary means that might help to avoid mistakes and build an effective internal control system.The purpose of the study: to compile the definition of the concept of internal control system and to elaborate the structural scheme of the generalized conception for Lithuanian industrial enterprises.The object of the research: internal control.To achieve the aim, the following tasks were carried out:to examine the definitions of internal control;to design a flowchart for the existing definitions of internal control;to formulate a new internal control system definition;? to identify the place of the internal control system in a company’s objectives and ? its management activities.Study methods: for the analysis of the conceptions of control, internal control, theconcept of internal control system, systematic and comparative means of scietific methods of analysis were used.1. Research of control conceptionAccording to J. Walsh, J. Seward (1990), H. K. Chung, H. Lee Chong, H. K.Jung (1997), control may be divided into two types – internal and external controls those might help to equalize authority or concerned party‘s attitudes to some certain organization control. Internal control involves the supreme enterprise control apparatus and enterprise shareholders, whereas external control might be defined as the power in the market or branch, competitive environment or state business regulation. Such analytical division is essential when analysing industrial or other enterprises, because this attitude to control makes it more specific and properly defined.The identification of an appropriate primary theoretical base is an important task in forming the structure of knowledge about the study subject. Appropriately selected conceptions enable to elucidate the essence of the processes, to characterize them and to realize their interplays and interaction principles. Conceptions may be defined as a summation of empirical cognition which transforms practically achieved results into conceptions. The above ideas might be taken as abstractions and lead to an ungrounded conclusion, and through conceptions the reality might be lost. Operating with more than one conceptions allows to form a universal opinion about the reality. Noteworthy, when operating with conceptions an optimal agreement might be found between theory and practice: using the common point of contact –conceptions –a theorist and a practician will always find the way and understand one another.The main problem of internal control is related to the definition of control conception and the identification of the place of internal control in an organization. Constant changes of the extent, functions and roles of internal control enable to form acommon definition of internal control and to identify its place in an organization.Analysis of the concept of internal control and its interpretation are essential for assessing the internal control system, because the conception of control is widely used not only in scientific research, but also in the daily activities of an enterprise; therefore the same conception might have a lot of various meanings and interpretations. Analysis of the concept provides conditions for the further research, because it is impossible to form a model of internal control assessment if the research object is unknown. A lot of definitions and variations of control can be found in thepublications by Lithuanian and foreign scientists and in public information sources. For example, in the Dictionary of International Words (2002), control is defined as: supervision, inspection of something; comparison of actual and required ? conditions; an enterprise or a group of people that control the work and responsibility of other ? enterprises or groups of people;maintenance of something.?In addition to the above seven internal control, and documentation control. Performance control and worker quality control, etc. The new system of accounting supervision system on the unit interior, the main contents of the internal control system.On the other hand, in the specialized Dictionary of Economic Terms (2005), control is defined as a performance with a definite influence on the management of an enterprise, as rights based on laws and contracts that involve proprietary rights to the whole property or its part, or any other rights that enable to exert a significant influence on the management and performance of an enterprise, or state supervision. Even in common information sources the definitions of control are formulated differently, although the common meaning is quite similar. Analysis and practical studies of Lithuanian scientists’ works enable to state that there is no one solid concept, definition or description of control. For example, E. Bu?kevi?iūt? (2008) says that when control is more particularly defined, its rules and requirements are described in more detail, it becomes more effective, more specific, more psychologically suggestive, it gives more freedom limits of choice for supervisors and less possibilities of lawlessness for people under control when. Identifying the object of the research, it should be noted that different definitions of control are given in scientific studies by Sakalas, 2000; Navickas, 2011; Katkus, 1997; Bu?kevi?iūt?, 2008; Drury, 2012; Bi?iulaitis, 2001; Lee Summers, 1991; Patrick, Fardo, 2009; Spencer, Pickett, 2010; Gupta, 2010 and other Lithuanian and foreign scientists (see Fig. 1).The different conceptions and their interpretations indicate that there is no solid opinion about how to define control, and even scientists and practicians themselves do not agree upon a unified definition or description of control or the conception of internal control and its interpretations. In scientific literature, different interpretations of control conceptions are usually related to different aspects of this conception, and their meaning in different situations may be defined in different ways depending on the situation and other external factors. According to A. Katkus (1997), C. Drury (2009), R. Bi?iulaitis (2001), D. R. Patrick, S. W. Fardo (2009), K. H. S. Pickett (2010), during a long-term period control is usually related to achieving the alreadysettled goals, their improvement and insurance. In other information sources (Dictionary of International Words, 2002; Sakalas, 2000; Bukeviiūt, 2008; Lee Summers, 1991) control is emphasized as a certain means of inspection which provides a possibility to regulate the planned and actual states and their performance. Despite these different opinions, control might be reasoned and revealed as a traditional function of any object of control, emphasized as one of the main self-defence means from the possible threats in the daily performance of an organization. There is also a more modern approach. For example, V. Navickas (2011) and P. Gupta (2010), presenting the concept of control, name it not only as one of the main factors that influence the organization’s performance and influences its management, but also as one of the assessment means of the taken decisions and achieved values. Such interpretation of the conception of control shows the main role of control. For example, R. Kanapickien? (2008) has analysed a big number of control definitions and says that only an effective and useful control should exist in an enterprise because each enterprise tries to implement its purposes and avoid the possible losses, i.e. mistakes and frauds. According to J.A. Pfister (2009), there are several types of control, and they can be grouped into strategic, management, and internal control. Thus, different researchers give different definitions of control, their descriptions have different goals, but different control definitions lead to numerous variations in the analysis of the conception of control. Thus, to create an effective control, the presence of its unified concept becomes a necessity and the basis for ensuring an effective control of the organization’s performance. The existence of different conceptions of control also indicates that there might be different types or kinds of control.2. The conception of internal controlHistorical development of internal control as individual enterprise system is not as broad as other management spheres in science directions. The definition of internal control was presented for the first time in 1949 by the American Institute of Certificated Accountants (AICPA). It defined internal control as a plan and other coordinated means and ways by the enterprise to keep safe its assets, check the covertness and reliability of data, to increase its effectiveness and to ensure the settled management politics. However, the presented definition of control concept has been constantly improved, and nowadays there is quite an extensive set of conceptions that indicates the system of internal control as one of the means of leadership to ensure safety of enterprise assets and its regular development. In 1992, the COSOmodelappeared; its analysis distinguished the concepts of risk and internal control. Nnow, the concept of internal control involved not only accounting mistakes and implementing means of their prevention, but also a modern attitude that might identify the spheres of control management and processes, and also a motivated development of their detailed analysis. The Worldwide known collapses of such companies as Enron, Worldcom, Ahold, Parmalat and others determined to issue in 2002 the Law of Sarbanes–Oxley in the USA, in which attention is focused on the effectiveness of the enterprise internal control system and its assessment. Such a significant law as that of Sarbanes–Oxley has dearly show that not only the internal control system must be concretized and clearly defined, but also the means of implementing the internal control system and assessing their effectiveness must be covered. The concept of internal control was further improved by such Lithuanian and foreign scientists as A.Сонин(2000), D. Robertson (1993), M.R. Simmons (1995), I. Toliatien? (2002), V. Lakis (2007), R. Biiulaitis (2001), J. Mackeviius (2001) and the international scientific organizations COSO, INTOSAI, CICA, IT Governance Institute.A comparative analysis of the introduced concepts of internal control shows that the usage of the concept of internal control is quite broad as it is supposed to involve the performance not only of the state, but also of the private sector. Although the conception of internal control is defined in different ways emphasizing its different aspects, the essential term still remains the same in all authors’ definitions: internal control is the inspection, observation, maintenance and regulation of the enterprise’s work (see Fig. 3.).It should be also be mentioned that the system of internal control may be defined in different ways every time. For example, R. T. Yeh and S. H. Yeh (2007) pay attention to the fact that usually such values as honesty, trust, respect, openness, skills, courage, economy, initiative, etc. are not pointed out, although they definitely can influence not only the understanding of the concept of internal control, but also its definition, because in different periods of time and in different situations it can obtain slightly different shades of meaning. Control and people, and values produced by people or their performance are tightly connected; consequently, internal control must be also oriented to the enterprise’s values, mission and vision; it does not matter how differently authors define the conception assessment limits: significant attention must be paid not to internal control itself, but to the identification of its functions andevaluation. Mostly internal control is concerned with authority management tools that help to control processes and achieve enterprise goals (COSO, 1992; Сонин, 2000; INTOSAI, 2004; CobiT, 2007; Toliatien?, 2002; Coco, 1995).C.J. Buck, J.B. Breuker (2008) declare internal control as a mistake detecting and correctingsystem; although J. Mackevi?ius (2001) and R. Bi?iulaitis (2001a) state that internal control is defined as a summation of certain rules, norms and means, actually such definitions are identical, but internal control must be related to safety, the rational use of property and the reliability of financial accounting.Results of a comprehensive analysis of internal control enable to state that, although different authors give different definitions of internal control, there are still some general purposes of the system of internal control, aimed, to ensure reliable and comprehensive information, to protect the property and documents, to enssure an effective economic performance, observation of accounting principles and presentation of reliable financial records, obeying laws and executive acts, enterprise rules and the effective control of risk. Analysis of concept of internal control, presented in both foreign and Lithuanian literature enables to formulate its generalized definition: the system of internal control is part of enterprise management system, which ensures the implementation of its goals, effective economic and commercial performance, observance of accounting principles and an effective control of risks, which enables to minimize the number of intentional and unintentional mistakes and to avoid frauds in the process of enterprise performance, made by its authority or employees.The internal control is an important symbol of modern enterprise management, through the practice of the conclusion is: to control is strong, weak, without control is controlled, disorderly. The new regulations "accounting law 27 units shall establish and perfect the system of supervision unit interior accountant. Unit interior accountant controls on the execution, the internal control is.The internal control is the formation of a series of measures to control functions, procedures, methods, and standardized and systematized, make it become a rigorous, relatively complete system. According to the control of the internal control can be divided into different purpose accounting control and management control. Accounting control and protection of assets is safe, the accounting information authenticity and integrity and financial activities related to the legitimacy of control, Management control means to ensure operation policy decision, implementation ofbusiness activities and promote the efficiency and effectiveness, and the effect of the relevant management to achieve the goals of control. Accounting control and management control and not mutually exclusive, incompatible, some control measures can be used for accounting control, and can also be used to control.The goal is to ensure that the internal control unit operations efficiency and effect, safety, economic information of assets and financial reports of reliability. Its main functions: one is to achieve target management policy and management, Second is the assets of safety protection unit is complete, prevent loss of assets, Three is to guarantee the business and financial accounting information authenticity and integrity. In addition, the legitimacy of the financial activities within the unit is the internal control goals.Good, although the internal control to achieve these goals, but whether the internal control design and operation, it is not how to eliminate its inherent limitations. This limitation must also be clear and prevention. Main show is: (1) the limited by cost benefit principle, (2) if the employee has different responsibility ignore control program, misjudgment, even the collusion, inside and outside, often cause in fraud internal control malfunction, (3) management personnel abuse, and to set up or Passover control of internal control ignored, also can make the establishment of internal control non-existing.The internal control system in a company must cover and help to properly organize and control the entire activity of the company; thus, according to majority of authors, internal control is all-inclusive activity in financial and management accounting, as well as in the strategic management of projects, operations, personneland the total quality management. However, the most important thing is that internal control should not only cover the entire activity of the company, but also take into account its objectives, goals and tasks in order to make its economic-commercial activity as effective as possible. Analysis of scientific literature in the field shows that it is important not only to predict the particular areas of internal control and interrelate them, but also to stress that the most important objective of internal control is the effective management of risk by identifying and eliminating errors and frauds inside the company. Therefore, the concept of internal control offered by the authors covers a company’s areas of activities, its tasks and objectives; also, it provides for the main goal – an effective risk management.Despite the quantitative indicators used for goal assessment, each enterprise and especially extractive industry enterprises where attention should be focused onavoiding mistakes and fraud should elaborate and introduce a really effective and optimal system of internal control and accounting so as to strengthen its position in the market and optimize profitability.ConclusionsThe analysis of control definitions has shown that rather wide variations of definitions and their interpretations prove control to be a wide concept, mainly due to the fact that control has quite many different aspects and its meaning in different situations may be also defined differently.Nevertheless, there are still some general aspects of the system of internal control, which include ensuring reliable and comprehensive information, protecting the property and documents, to ensure an effective economic performance, keeping to the principles of accounting and presenting reliable financial records, obeying laws and executive acts, enterprise rules and ensuring an effective control of risk.As a result of the study, the authors present an inclusive and generalizing definition of internal control: the system of internal control is part of the enterprise management system that ensures the implementation of the enterprise’s goals, its effect ive economic-commercial performance, observance of accounting principles and an effective control of work risks, which enables to minimize the number of intentional and unintentional mistakes, and to avoid frauds in the process of enterprise performance, made by its authority or employees.中文翻译：内部控制制度：理论研究拉基斯，卢卡斯维尔纽斯大学，立陶宛引言企业控制的基本工具之一，建立一个有效的内部控制制度，为现代经济条件下企业获得竞争优势提供了条件。
D中小企业内部控制的完善与发展外文译文.doc
译自：/sol3/displayabstractsearch.cfm内部控制报告和会计保守性玛丽布鲁克比林斯纽约大学莱斯利戴维斯霍德勒印第安纳大学摘要: 2002年的萨班斯-奥克斯利法案是提高企业财务报告的质量的一个客观的内部控制要求。
本研究是调查内部控制质量和会计保守性之间是否存在关系,这对提高财务报告的质量有着重要的作用。
在内部控制下，以一个公司为例，我们发现了内部控制的重大缺陷，与没有这些弱点的公司相比展现了更少的会计保守性。
随后该公司披露证实了这些弱点，该公司具有更保守的会计盈余。
我们还发现,内部控制报告要求对公司的财务报告有一个规范作用。
确切地说,不论这些弱点是否被调整，被披露后公司都展现了更保守的会计收益。
总的来说,我们的研究结果表明，内部控制报告的质量影响会计的保守性，因此，强调加强内部控制的重要性，提高企业财务报告的质量。
关键词:内部控制保守信息披露1 导论这律法(萨班斯-奥克斯利法案)规定：股东可以从财务信息上知道公司的真实可靠性。
这条法律明文规定工人们:我们不能容忍不计后果的行为,人为的抬高股票价格最终毁灭公司，以及养老金、和你们工作。
在2002年，一连串典型的公司各自职权范围,美国国会通过的《萨班斯-奥克斯利法案》被普遍认为是最重要的,横扫了二十世纪三十年代的企业改革。
上面的内容来自于布什总统的讲话。
制定这项法案和监管机构的目标之一，是在经过《萨班斯-奥克斯利法案》确保财务报告的可靠性保证体系和防止人为的提高公司股票价格。
这项研究中，探讨了内部控制报告要求是否有助于改进企业财务报告质量的保守性。
不像多伊尔、阿什博-斯凯夫等，我们检查内部控制质量和盈余质量之间的关系,我们选择保守的会计作为我们衡量财务报告的质量的标准。
这是因为美国瓦茨认为保守的财务报告对用户是有益的。
通过防止引入偏见的会计合同和杂乱会计的措施，而多付给自己的管理人员。
保守的会计结果是提前终止负净现值（净现值），减轻对管理人员的奖励，在合同中使用会计报告的措施，进行负净现值项目的行为。
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中文5900字本科毕业设计（论文）外文参考文献译文及原文学院专业年级班别学号学生姓名指导教师年月日中小民营企业内部控制研究Research on the Internal Control of Small and Medium-sized Private Enterprises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)1Background 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)摘要内部控制这个概念已经不是一个新概念。
这篇文章将研究每个公共部门财政经理和董事会成员应该了解的关于内部控制的内容。
在分析了虚假的财政报告的根本原因以后，Treadway 委员会把大部分的责任归咎于内部控制管理的不足。
作为回应，建立Treadway委员会的各个组织成立了一个赞助组织委员会（COSO），设法补救的Treadway委员会揭露出来的问题。
COSO为了确保此架构足够及全面的内部控制，确定了5个重要组成部分：1、控制环境；2、风险评估；3、政策及程序；4、沟通；5、监测与追踪。
一个健全的架构与内部控制是必要的，同时必须意识到这类框架是难于达到一个完美的境界。
内部控制在本质上是一种管理责任。
1选题背景内部控制这个概念已经是毫无新意的。
同样，由于私营部门最近的丑闻事件使得联邦法律重申了这个经常被忽略和议题的重要性，这篇文章将研究每一个公共部门的财政经理及董事会成员还应当了解内部控制的哪些制度。
直到最近几年，基本问题“什么是内部控制？”这个问题可以引出一系列的例子：不同职责的分离，定期进行银行对账，获取的报告的利用等概念，但是这些并不是内部控制的准确定义。
也就是说，内部控制往往被视为一个集体名词来形容不同种类的政策和程序，而不是作为一个独立和统一的概念。
这就是八十年代中期Treadway委员会在面对虚假财政报告，需要履行职责时所面临的形势。
经调查分析提供虚假的财政报告的根本原因后，该Treadway委员会把大部分的责任归咎于内部控制缺乏管理上，但是在企业管理者不能够清楚地了解内部控制的真正含义和为什么要重视内部控制这个问题上，该委员会要负一定的责任。
针对这些调查结果，发起组织Treadway委员会的各个机构成立了一个协调委员会，设法补救Treadway委员会揭露出来的问题，这一努力的结果，是1992年COSO发布的开创性报告中提到的内部控制综合框架。
直到今天，“COSO报告”依然是在正规和严肃场合开展内部控制的讨论的重要基础。
在私营部门，COSO报告规定的标准通常用于评价内部控制，包括授权公司进行公开交易，这是由于安然和世界通讯的丑闻，使联邦的Sarbanes-Oxley法规对内部控制进行了规定。
在公共部门，政府财政官员协会在最近推荐的做法中的立场是政府的财政管理为了履行自己的道德责任，应“获取信息和负责内部控制所需的有意义的培训”、特别是正确理解内部控制（COSO）的规定。
2内部控制理论的概述2.1内部控制的根本性质无论是哪种性质的组织（即公、私、或非营利性），所有的管理者都必须致力于：（1）、经营效率；（2）、制作真实可靠的外部财务报告；（3）、遵守适用的法律和法规。
负责任的管理人员不能脱离这些目标，相反，他们必须采取具体行动，以确保经营运作的有效性和高效率、财务报告的真实可靠并且不违背法律法规的规定。
也就是这些行为构成的内部控制。
不同的是，内部控制可以定义为管理上使用的用以确保实现其目标的工具和技术的总称。
因此，在本质上，内部控制在根本上是一个管理问题。
2.2内部控制的责任以下一个类比可能有助于指派负责内部控制的管理者、董事会成员和审计员正确理解内部控制的责任和职能。
“学生主要是负责完成功课。
”给学生分配这种首要的责任是实际的，因为完成功课任务的目标是提高学生的技能，为学生完成功课而又不影响学生技能的提高的情况是不可能存在的。
家长、导师或同学可以在学生完成某一项任务时提供帮助，但是最终只有学生本人的直接参与，才能达到提高技能的目的。
当然，这并不是说，父母或监护人以功课是学生的主要责任为理由来为自己开脱责任。
父母或监护人的最终职责是确保学生为他自己的功课负责，虽然家长或监护人实际上不能帮助学生完成功课，但他们有权利监督学生完成功课。
最后，教师和辅导员，他们为学生和家长、监护人提供宝贵的帮助，是不能取代的。
最终，如果学生的功课不能按时完成，最终的责任由家长或监护人来承担。
这个比喻表明了内部控制实际的含义，我们可以将上述例子中的学生、家长或监护人、教师分别代表管理、理事会委员和内部审计师，这有助于理解内部控制中各人的职责所在。
正如我们刚才解释的，内部控制是一个根本的管理问题（即管理者用工具和技术来实现管理目标），因此，管理是内部控制的主要责任所在。
但是董事会的成员不能因为内部管理是管理层的主要职责而对内部管理袖手旁观，因为它的工作是确保管理符合其所有责任。
因此，内部控制的最终责任由董事会来承担。
独立的内部审计师，就像一位老师，他可以为管理的成功提供必要的援助（制作真实可靠的财务报表），但即使是最好的老师也无法帮助学生、家长或监护人完成原本属于他们的责任及任务。
最后，内部审计师，作为一个重要的角色，像老师一样帮助他们达到目标。
尽管如此，内部审计员在内部控制制度中能做的也只是协助管理，而不取代它。
当然，有一件事必须坚持的是，理事会要承担内部控制的最终责任。
主要的问题仍然是：“理事会怎么有效地履行它在这方面的责任？”最现实的办法是成立一个审计委员会，最好能做为中心点，在董事会的内部控制方面努力，确保整个内部控制的问题能够定期提交给董事会进行及时处理。
同样，内部审计员的作用是，可帮助经理人，完成他们内部控制的主要任务，尤其是一个纲领性而非金融背景的主管，他们可能不熟悉内部控制。
3确保内部控制的充分性一旦管理与理事会在内部控制中共同承担各自的责任，怎样才能知道自己是否真正履行了自己的义务？多少控制才是合适的呢？在COSO报告中，内部控制（复数）比内部控制（单数）更常见，然而，COSO中内部控制更多地被视为它各部分的总和（个别政策和程序）。
在美国，COSO憧憬将内部控制的个人控制元件或部件都集成一个统一的结构或架构纳入其中，即COSO提供一个整体内部控制的概念来代替早期的零敲碎打。
COSO 为确保架构内的内部控制是否足够或全面，还确定了需要加以实施的五项重要组成部分：1、必须有完善的控制环境（企业文化）；2、必须有一个定期的连续的风险评估；3、必须设计、实施、维持相关的政策和程序，从而确定风险的处理；4、必须有充分的沟通；5、必须设计一个定期和持续地监测防治相关的政策和程序，以确保它们能持续发挥作用，使得任何问题都可以得到妥善处理。
控制环境。
用比喻更可能有助于了解主要的控制环境。
小孩子不是在孤立的环境中长大的，而是在被特定的人所包围的特定环境中长大的。
这样的环境可能会对孩子的成长产生深远的影响，因此，一个只有有限潜能的孩子也许是在一个充满生机和机会的富裕环境中成长并发挥潜能，一个拥有巨大潜能的孩子也许会在不利的环境中成长，潜能被埋没了。
内部控制也并非是在真空状态。
内部控制无可避免的会受到周围环境或企业文化或好或坏的影响。
事实上，最终要取得成功的内部控制是不可能夸大到对周遭环境的控制的。
在周遭对内部控制持冷漠态度甚至充满敌意（这么多的“繁文缛节”需要“穿越”才能办妥工作）的环境下，就算有最佳的政策和程序，也没有多大的希望得到有效的发展。
反之，一种显然是支持内部控制的环境可以得到最妥善的甚至是最基本的控制政策和程序。
关键在于健全的内部控制环境以及积极支持的环境。
管理难以支持的东西，它不理解（因此，管理在内部控制上必须对COSO的指导性内容相当熟悉，这是GFOA在较早前提出的要求）。
同样地，有效的支持不是空谈，时间和资源也是其中的重要部分。
此外，管理者的以身作则是非常重要的。
很多时候，经理人似乎认为，内部控制仅仅是对他们的部属,那就是经理人采取措施对那些向他们汇报的下属实施控制。
当然，这种做法可能的结果就是员工会把内部控制视为一种规避（证明其级别和重要性的组织），而不是视作一种避免。
一个特别重要的例子，该原则只是针对违反相关政策和程序的控制讨论关于管理的问题。
管理人员为了避免发生冲突，并没有对某些措施采取有效的纪律处分，即使某些情况是涉及欺诈的。
无可避免的是，这样的做法对其他人发出了一个明确且危险的讯息：内部控制和管理并不是很严格。
当然，一个积极的审计委员会和有效的内部审计部门，都是宏观控制环境中重要的积极因素。
风险评估。
在管理者实现其目标（即风险）的过程当中，挑战是永远存在的。
此外，昨天的风险和今天的、明天的风险不一定相同。
因此，风险评估是不可能凭“一次性”的努力就可以完成，而必须是定期的、持续进行的过程。
同样，为了使他们能够避免或减轻风险，风险必须是可预期的。
打个比方，在铁道路口设置路灯可避免一个重大事故的发生,同样，如果此前的入口或交通情况发生变化，路灯在铁道路口设置就显得越来越有必要。
那么，经理人需怎样才能设法找出以前未知的风险呢？首先，管理应把注意力集中在改变上，因为所有的变化都会涉及一定程度的风险。
可以带来高风险的变化包括以下：1、经营环境的改变（例如，改变企业内部的规章制度）；2、人事变动（特别是敏感职位的变动）；3、信息系统和技术的改变（例如，如果过程已被重新设计，控制程度是否仍然足够？）4、快速增长（例如，为应付需求增加而施加的压力）；5、新的项目和服务（例如，缺乏经验）；6、结构变化（例如，取消原项目的实施）。
经理也应考虑目前的固定风险，并处理高风险的情况。
一般的内存高风险包括以下：1、复杂度（越复杂越容易出错）；2、现金收入；3、直接第三方受益人（现金支付帮助个人）；4、以前遇到的问题（过去存在问题的项目很可能会继续遇到相同的问题）；5、事先确定的控制弱点（查明的问题在过去没有得到纠正的情形）。
政策及程序。