企业会计监督体系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
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）。
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。
有关会计专业的英文文献
以下是一些与会计专业相关的英文文献的例子：1. "The Role of Accounting in Corporate Governance: A Review of the Literature" - 作者：Scott, William R.这篇文献回顾了会计在企业治理中的作用，讨论了会计信息对企业决策和监管的重要性。
2. "IFRS Adoption and Financial Statement Effects: A Review of the Literature" - 作者：Nobes, Christopher这篇文献回顾了企业采用国际财务报告准则（IFRS）对财务报表的影响研究，探讨了IFRS对会计质量、报表透明度和投资者决策的影响。
3. "The Impact of Auditing on Corporate Governance: A Review of the Literature" - 作者：Abbott, Lawrence J.这篇文献回顾了审计在企业治理中的影响研究，讨论了审计对公司经营绩效、风险管理和内部控制的重要性。
4. "Earnings Management: A Literature Review" - 作者：Healy, Paul M.这篇文献回顾了盈余管理的研究文献，讨论了企业为达到特定目标而操纵财务报表的行为，以及其对投资者、监管机构和公司治理的影响。
5. "The Value Relevance of Accounting Information: A Review of the Literature" - 作者：Ohlson, James A.这篇文献回顾了会计信息的价值相关性研究，探讨了财务报表信息对股票价格、市场价值和投资者决策的影响。
企业会计准则外文翻译文献
企业会计准则外文翻译文献(文档含英文原文和中文翻译)外文：On February 15, 2006, the Ministry of Finance issued 1 item of basic accounting standards and 38 specific guidelines, the new set of accounting standards system. Standards issued, the community gave wide attention, the securities industry, business circles, academic circles gave height the opinion, think this is the second in 1993 accounting reform after another is of great significance to the accounting reform, marking China's convergence with international financial reporting standards of enterprise accounting standards system formally established, to improve the China's socialist market economic system, improve the level of opening up and accelerate China's integration into the global economy has important significance.Also expressed their concerns and worries, mainly reflected in the following aspects: a fair value is difficult to "fair", and is very likely to become the profit manipulation tools; two is the enterprise may to adjust earnings manipulation debt restructuring, debt restructuring will once again become the darling of the securities market; three is the new standard published may induce "fair" phenomenon, whichmay lead to the end of 2006 enterprises will impairment assault back, at the same time accounts receivable impairment will still give listing Corporation profit adjustment leaves lots of space. These concerns whether it can become a reality? The new standards will become the corporate profits manipulation of the tool? Here we have to this a few worry about one to launch the analysis:A moderate, fair value applicationThe history of our country is a listing Corporation with the fair value of profit manipulation. Fair value appeared in 1998 in "debt recombines", "non monetary transactions" specific accounting standards, after the actual operation in many companies the abuse of fair value and profit manipulation in 2001 revised guidelines by the restriction of the use of. The new criterion system in financial tool, real estate investment, not the combination under common control, debt restructuring and non-monetary transactions etc. are carefully adopted the fair value accounting standards, thus becoming the one large window. Past episodes of "story" will repeat itself? To this one problem we analyzed from the following aspects:First of all, the fair value of the assets can be achieved by using fair value valuation is the international accounting standards, the United States and most market economic countries accounting standards in general practice. International already crossed the "want" present value and fair value debate stage, and mainly in "how to use" stage; International did not because of "Enron event" appear and delay the study and adopt present value and the fair value of the process. From the beginning of 1975, 30 years, FASB on the fair value measurement system research has not stopped, the fair value in the accounting standards in the United States are used more and more widely. As of 2004, at the end of 12, FASB has released a total of 153 financial accounting standards, fair value accounting standards and related 60 (forever, 2005).Fair value has a profound theoretical basis for the ten, it accords with the economic income concept, the comprehensive income concept, cash flow and market price of accounting assumption, accounting goal, modern relevance and reliability of quality characteristics of accounting elements, essential characteristics, future basic accounting, value and value concept, measurement values and net surplus theory and financial statements of the primitive logic (Xie Sifone, 2005).The use of fair value can effectively enhance the relevance of accounting information for investors, creditors,and other stakeholders to provide more help to the information for decision making. Take the investment real estate, book 20000000 yuan, if the city price rises to $200000000 accounting should reflect 200000000 yuan, such information is really true and useful. If still persist in the statements that the 20000000 yuan, accounting treatment is simple, but this information does not help the decision-making of investors, even misleading. Any reform will not give up eating for fear of choking, accounting reform is no exception. In line with international standards is the direction, is to represent the general trend, this point is in the affirmative.Secondly, suitable for the application of the fair value of the "soil" preliminary already form. Fair value is the product of the market economy. In 2003 the Central Committee made on perfecting the socialist market economic system a number of issues, symbolizes that our country market economy already from start-up to improve, the market economy status of China has been established. The securities market of our country after ten years of development and perfection, to strengthen corporate governance, improve operational transparency, clear violations, establishing listing Corporation integrated supervision system has made great progress. China Securities Regulatory Commission promoting the share-trading reform pilot, listing and financing program, has issued a number of regulations, strengthen the listing Corporation information disclosure and fraud and strength; the Ministry of finance to increase the quality of accounting information and the CPA audit quality inspection; listing Corporation governance level rises further, CPA, assets assessment division, independent directors such as rational economic choice for listing Corporation irregularities built several "firewall"; the majority of investors in the analysis of accounting information to judge, effective screening capacity is enhanced, the effectiveness of the securities market gradually improve. In addition, after joining the WTO, large amount of foreign capital into China, financial derivatives trading activity, produce a number, different features of derivative financial instruments, such as futures (Futures), option (Options), forward contract (Forwards Contract), swap (Swaps) etc.. As the derivative financial instruments no initial net investment is required, or very few requirements of net investment, the historical cost of its incapable of action, only the fair value to carry on the accurate recognition and measurement..FASl33 stated: fair value measurement of financial instruments is the best measurement attribute, the derivative financial instruments, fair value measurement attribute is the only. Potential of time shift, which contributes to theapplication of the fair value of the environment is preliminary already implementation. We must adopt the development strategy view ", not" once bitten, twice shy of ten years".In third, the fair value of the criteria in the new application is more cautious, does not lead to abuse. Compared with international financial reporting standards: China accounting standards system in determining the scope of the application of fair value, the more fully consider China's national conditions, the improvement was prudent. The use of fair value must satisfy certain conditions, in the basic guidelines in section forty-third clearly pointed out that the replacement cost, net realizable value of, present value, fair value, should be to ensure that the identified elements of accounting amounts can be obtained and the reliable measurement. In relation to specific standards, the use of fair value measurement, has clearly defined constraints. For example, in real estate investment criteria specified by the fair value measurement model, the following conditions shall be met simultaneously: one is the investment property real estate located in active trading market of real estate; two is the enterprise can from the real estate trading market on the same or similar real estate market prices and other information, thus the investment real estate to make a reasonable estimate of fair value.Visible in the investing real estate standards, ban contains more hypothetical valuation techniques used, only in a certain reliability on the basis that the use of fair value, and not all of the investment real estate can be applied the fair value. So as long as the strictly in accordance with the standards, fair value will really be fair.For instance in non monetary transactions for the use of fair value, the new standards in exchange of non-monetary assets, fair value and change the carrying value of the assets included in the current profits and losses of the difference between the two conditions, namely the exchange must be commercial in nature, and a change of assets or the fair value of the assets surrendered can be measured reliably. Commercial essence refers to, must be changed in the future cash flow of the assets at risk, time and amount of assets surrendered and were significantly different, or substitution of assets and the assets surrendered the present value of estimated future cash flows are different, and the difference between the assets and the change of the fair value of the assets is more significant than the. The new guidelines are also provided to determine whether is commercial in nature, an enterprise shall pay attention to whether or not the transacting parties are related party relationship.Related party relationship may lead to the occurrence of non monetary assets exchange is not commercial in nature. These preconditions, will effectively restricted to non monetary assets exchange way of earnings manipulation behavior. From these rules, we can see that, the application of fair value is strictly restricted conditions, the fair value is not allowed to abuse.The new standards require that the fair value to "reliable" and not "just, fair value estimate" is no longer the eraser ruler. The author thinks, fair value to be profit manipulation tools need to also have three elements: the listing Corporation management deliberate fraud, accounting audit staff lose occupation moral and securities market regulatory failure. In fact with the three elements, any system can effectively play a protective role, therefore, establishing and perfecting accounting standards supporting management system is urgent.Two, the debt restructuring reform from the bottomThe new debt restructuring guidelines stipulated in debt restructuring gains can be included in the current profits and losses. As a debtor's listing Corporation, the new debt restructuring guidelines means that, once the creditor concessions, listing Corporation acquired interests will be directly included in the current income, into a profit report. Debt restructuring is likely to increase profits, improve earnings per share. But this approach achieved with the international convergence of financial reporting standards, reflects the essence of transaction debt restructuring, debt restructuring gains is after all the creditors rather than owners concessions, the past will not pass the profit and loss statement directly included in the capital reserve, it is under the special background of a matter of expediency, now be included in the profit and loss, is not "white" the "black", but the reform from the bottom. The new guidelines on the definition of debt restructuring, made clear only in "the debtor's financial difficulties." the premise condition, can get debt concession confirmed as debt restructuring gains. This condition will be restricted to a certain extent, the new guidelines on abuse, prevent inappropriate acknowledgement of debt reorganization gains.Some people think that some affiliates can also through a remit a debt, a high performance to price manipulation, insider trading, is still small shareholders suffered losses. In fact, this fear is a bit much. This is because, first, for *ST and ST company,fantasy on debt restructuring benefit, reaching for the stars is futile. Because the 2004 amendment of the Shanghai and Shenzhen Stock Exchange rules, one is freed, after deducting non-recurring profits and losses, net profit is positive. Debt restructuring to listing Corporation profits, in actual accountant operation, will be included in operating income, which belongs to the non-recurring profit and loss, thus can in St, the stars are deducted from; second, has experienced more than 10 years of stock market investors' groundless talk, analysis and judgment ability and self protection consciousness had very big rise, debt restructuring guidelines requiring companies to disclose the fair value of the methods and basis for the ascertainment, investors can easily recognize the debt restructuring packaging profits, in order to make a rational choice .Investors blindly follow Zhuang, slaughter age has gone for ever.In three, the impairment of Chinese characteristicsNew guidelines for asset impairment provisions, asset impairment loss is confirmed, in the later period may not be back. It is based on the real situation of our country, last ditch of major change, it is with international accounting standards, with substantial differences in the. New guidelines for asset impairment will effectively curb the use impairment as a "secret reserve" adjusting profit situation. Guidelines for the implementation, use impairment adjusting profit space will become more and more small, the provision of manual adjustment of profits will be more and more difficult. Some people write civil point out new guidelines for asset impairment induced by releasing will "go" phenomenon, cause some "hidden profits" of the industry and Related Companies, possible impairment in 2006 will be ready to strike back, "crow change Phoenix" may reproduce. We analyze, first of all, if the listing Corporation snatches in the new guidelines before the implementation of the 2006 year rushs impairment, we must first examine whether such actions are the reasonable basis, namely the original has provision for the impairment of an asset value now is really picks up, and if so, to adjust the asset value will make the accounting information more real, related; secondly, in 2006 large red back impairment must make appropriate evidence of the original provision for the impairment of appropriateness, otherwise the previous provision is the abuse of accounting estimation results, should be in accordance with the accounting error handling, a reversal of impairment cannot be used as the 2006 annual profit. Moreover, the financial sector has been aware ofthis problem, and takes positive and effective measures, prevent the assault to adjust profit listing Corporation. In addition, some time ago the market that new guidelines will make A shares listing Corporation in 2006 to increase net profit 20000000000 Yuan hearsay, the survey is author's subjective, concerned media specially clarification.Others receivables and other four impairment expressed worry, think accounts receivable (especially the "shareholders of account") will become the "eight project" of the main means of profit manipulation. In fact, in the new guidelines, receivables is as financial assets, and the depreciation detailed provisions, requires that there must be "objective evidence" of impairment to provision for impairment, such evidence includes the debtor serious financial difficulties, is likely to fail or other financial restructuring. Can be said that the criterion is more and more perfect, then the "this year that cannot take back full provision, next year 'efforts' and back", this "to practice deception" approach, which itself has violated rules, to pass the CPA audit and hid from investors eye, I'm afraid some difficulty.Through the above analysis, we can see some people on the new criterion a few concerns, many in reality does not exist, or is in the process of the reform of the price to be paid for, and far from their imagination so serious. But these concerns also remind standards departments in the formulation of standards to the full attention of guidelines for the technical and economic consequences, in the setting of the new guidelines in the process, give full consideration to guideline implementation may arise in the course of the various problems, and further make a specific interpretation and explanation, improving guidelines operation, improve accounting information quality.Also need to point out in particular, accounting standards is a production of accounting information of the specification, it is to solve the problem of "how to do". On the accounting standards of the malicious misuse of guidelines for the implementation of the "people", from the perspective of the listing Corporation is the ecological problems, to strengthen supervision, occupation moral construction, improve the ability of investors screening accounting information system engineering to solve, cannot be attributed to the guidelines themselves. And the new accounting and auditing standards system come on stage; it is to promote the improvement of listing Corporation governance ecology effective measure. Say from this meaning, we are not going to worry about me, but "criteria for the beat and breathe out".Note: ① according to the "Shanghai Stock Exchange Listing Rules (2004 Revision)" provisions, *ST indicated the presence of terminating the listing of special processing and ST risk for other special treatment.Main referencesMinistry of finance. In 2006 accounting standards for business enterprises. Economic Science PressYu Monishing. The 2005 fair value in the United States of America's application research. Financial theory, 9Xie Stiffen, wearing Zili.2005 present value and fair value accounting: financial reform is the important premise of twenty-first Century. Theory and practice of Finance and economics, 9中文：2006年2月15日，财政部发布了包括1项基本准则和38项具体准则在内的新的一整套企业会计准则体系。
关于会计的英文文献原文(带中文翻译)
The Optimization Method of Financial Statements Based on Accounting Management TheoryABSTRACTThis paper develops an approach to enhance the reliability and usefulness of financial statements. International Financial Reporting Standards (IFRS) was fundamentally flawed by fair value accounting and asset-impairment accounting. According to legal theory and accounting theory, accounting data must have legal evidence as its source document. The conventional “mixed attribute” accounting system should be re placed by a “segregated” system with historical cost and fair value being kept strictly apart in financial statements. The proposed optimizing method will significantly enhance the reliability and usefulness of financial statements.I.. INTRODUCTIONBased on international-accounting-convergence approach, the Ministry of Finance issued the Enterprise Accounting Standards in 2006 taking the International Financial Reporting Standards (hereinafter referred to as “the International Standards”) for reference. The Enterprise Accounting Standards carries out fair value accounting successfully, and spreads the sense that accounting should reflect market value objectively. The objective of accounting reformation following-up is to establish the accounting theory and methodology which not only use international advanced theory for reference, but also accord with the needs of China's socialist market economy construction. On the basis of a thorough evaluation of the achievements and limitations of International Standards, this paper puts forward a stand that to deepen accounting reformation and enhance the stability of accounting regulations.II. OPTIMIZA TION OF FINANCIAL STATEMENTS SYSTEM: PARALLELING LISTING OF LEGAL FACTS AND FINANCIAL EXPECTA TIONAs an important management activity, accounting should make use of information systems based on classified statistics, and serve for both micro-economic management and macro-economic regulation at the same time. Optimization of financial statements system should try to take all aspects of the demands of the financial statements in both macro and micro level into account.Why do companies need to prepare financial statements? Whose demands should be considered while preparing financial statements? Those questions are basic issues we should consider on the optimization of financial statements. From the perspective of "public interests", reliability and legal evidence are required as qualitative characters, which is the origin of the traditional "historical cost accounting". From the perspective of "private interest", security investors and financial regulatory authoritieshope that financial statements reflect changes of market prices timely recording "objective" market conditions. This is the origin of "fair value accounting". Whether one set of financial statements can be compatible with these two different views and balance the public interest and private interest? To solve this problem, we design a new balance sheet and an income statement.From 1992 to 2006, a lot of new ideas and new perspectives are introduced into China's accounting practices from international accounting standards in a gradual manner during the accounting reform in China. These ideas and perspectives enriched the understanding of the financial statements in China. These achievements deserve our full assessment and should be fully affirmed. However, academia and standard-setters are also aware that International Standards are still in the process of developing .The purpose of proposing new formats of financial statements in this paper is to push forward the accounting reform into a deeper level on the basis of international convergence.III. THE PRACTICABILITY OF IMPROVING THE FINANCIAL STATEMENTS SYSTEMWhether the financial statements are able to maintain their stability? It is necessary to mobilize the initiatives of both supply-side and demand-side at the same time. We should consider whether financial statements could meet the demands of the macro-economic regulation and business administration, and whether they are popular with millions of accountants.Accountants are responsible for preparing financial statements and auditors are responsible for auditing. They will benefit from the implementation of the new financial statements.Firstly, for the accountants, under the isolated design of historical cost accounting and fair value accounting, their daily accounting practice is greatly simplified. Accounting process will not need assets impairment and fair value any longer. Accounting books will not record impairment and appreciation of assets any longer, for the historical cost accounting is comprehensively implemented. Fair value information will be recorded in accordance with assessment only at the balance sheet date and only in the annual financial statements. Historical cost accounting is more likely to be recognized by the tax authorities, which saves heavy workload of the tax adjustment. Accountants will not need to calculate the deferred income tax expense any longer, and the profit-after-tax in the solid line table is acknowledged by the Company Law, which solves the problem of determining the profit available for distribution.Accountants do not need to record the fair value information needed by security investors in the accounting books; instead, they only need to list the fair value information at the balance sheet date. In addition, because the data in the solid line table has legal credibility, so the legal risks of accountants can be well controlled. Secondly, the arbitrariness of the accounting process will be reduced, and the auditors’ review process will be greatly simplified. The independent auditors will not have to bear the considerable legal risk for the dotted-line table they audit, because the risk of fair value information has been prompted as "not supported by legalevidences". Accountants and auditors can quickly adapt to this financial statements system, without the need of training. In this way, they can save a lot of time to help companies to improve management efficiency. Surveys show that the above design of financial statements is popular with accountants and auditors. Since the workloads of accounting and auditing have been substantially reduced, therefore, the total expenses for auditing and evaluation will not exceed current level as well.In short, from the perspectives of both supply-side and demand-side, the improved financial statements are expected to enhance the usefulness of financial statements, without increase the burden of the supply-side.IV. CONCLUSIONS AND POLICY RECOMMENDATIONSThe current rule of mixed presentation of fair value data and historical cost data could be improved. The core concept of fair value is to make financial statements reflect the fair value of assets and liabilities, so that we can subtract the fair value of liabilities from assets to obtain the net fair value.However, the current International Standards do not implement this concept, but try to partly transform the historical cost accounting, which leads to mixed using of impairment accounting and fair value accounting. China's accounting academic research has followed up step by step since 1980s, and now has already introduced a mixed-attributes model into corporate financial statements.By distinguishing legal facts from financial expectations, we can balance public interests and private interests and can redesign the financial statements system with enhancing management efficiency and implementing higher-level laws as main objective. By presenting fair value and historical cost in one set of financial statements at the same time, the statements will not only meet the needs of keeping books according to domestic laws, but also meet the demand from financial regulatory authorities and security investorsWe hope that practitioners and theorists offer advices and suggestions on the problem of improving the financial statements to build a financial statements system which not only meets the domestic needs, but also converges with the International Standards.基于会计管理理论的财务报表的优化方法摘要本文提供了一个方法，以提高财务报表的可靠性和实用性。
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。
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）。
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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：国有企业会计监督体系的构建国有企业改革的基本方向是建立现代企业制度，公司制企业是现代企业制度的一种有效形式，公司法人治理结构是公司制企业的核心。
中国国有企业改制后，国有企业虽然建立了公司制，但国有企业法人治理结构尚存在诸多问题。
改制的国有企业治理结构不完善，导致了企业行为短视和不规范，不仅如此企业经营者还出于各种目的操纵会计工作，屏蔽财务会计真实信息，使得国有企业存在严重的会计信息失真问题。
企业会计信息失真造成国有资产大量流失，证券市场发育不良等，严重降低了会计信息质量，影响了会计信息使用者的正确决策，进而在客观上影响了国民经济运行秩序。
在当前会计信息普遍失真的情况下，企业一般来说主要面临着两个基本问题:一是完善会计流程;二是加强会计监督。
这两项职能都是处于一定的内部控制条件下的，内部控制环境是内部控制的前提和基础，加强内部控制环境建设，才能使内部控制得以顺利进行，各项会计任务才能有效实施，会计信息质量才能真正提高。
然而，目前我国理论界在讨论会计信息失真问题时，大多强调制度的建设，却在一定程度上忽视内部控制环境的作用或者将内部控制环境与内部控制制度混为一谈。
故此，本文将从研究内部控制环境入手，将内部控制环境与会计监督相结合，通过探讨内部控制环境各要素对会计监督的影响来寻找一些切实可行的方法以提高会计信息质量。
会计监督是为保证会计信息质量、防范会计信息失真而对会计信息进行的各种监督。
会计监督被看作是会计信息质量的保证体系。
会计监督不力是导致会计信息失真的直接因素，会计监督问题对于完善公司治理结构有着重要意义，对于改制的国有企业更有特殊的强调意义。
我国在从计划经济向市场经济转轨过程中，由于内部人控制的弊端，以及外部监督、中介组织的缺陷，导致会计委派制的产生有了现实意义。
但会计委派制单独运行也存在一些问题，无法满足现代化管理的需要。
应该正确认识内部审计的必要性，将会计委派制与内部审计二者相结合，发挥会计委派制的作用，强化内部审计工作，促进单位在管理分权条件下经营管理整体目标的实现。
财务监督机制改革是国有企业建立现代企业制度的关键，也是众多其它性质的企业能够发展的关键。
纵观近几年很多企业，有过辉煌的成绩，但都只是昙花一现，从中不难发现具有共同的特点，就是在构建现代企业制度过程中，缺乏应有的财务监督。
我国最早由深圳市政府为维护国有企业所有者利益，防止国有资产流失，用会计委派制的财务监督模式率先在部分国有企业中实行了财务总监制度或财务部长逐级委派制度。
目前，在一些国有企业中，特别是大中型集团化经营企业中，陆续建立了会计委派制度;另外，在一些非国有企业和公司制企业中，也尝试着建立会计委派制度。
中国有企业的财务监督体制经历了三个阶段，日趋达到完善。
第一阶段:80年代初-1988年。
这一阶段探索的结果表明，仅仅从企业层次着手是建立不起现代企业制度的，必须从宏观出发，建立合理的国有资产管理体制。
第二阶段:1988年-2003年。
此阶段运行中，各个部门均没有放权，如国有资产的资产权归财政部管，投资权归国家计委管，日常经营归经贸委管，人事权归企业工委管，多个部门可以对同一个企业发号施令，弊端颇多。
第三个阶段:2003年-当前。
这一阶段以建立国有资产管理新体制、建立健全现代产权制度、使股份制成为公有制的主要实现形式为核心任务。
2003年年初，国资委成立，之后三年，围绕调整国有经济布局结构，深化国有企业改革，加强国有资产监管三个方面进行了诸多的探索。
完善公司治理结构、加大企业为主体的科技创新、规范国有企业改制、加强对国有企业日常监管等方面均取得了显著的效果。
国有企业治理中仍存在很多没有解决问题，主要有以下几项。
第一项国有企业缺少竞争力与创新精神。
第二项国有企业建立产权结构多元化遇到了困难。
第三项国有企业的董事会和经理人在控制权的配置上难以形成合理的分配。
第四项国有企业资产管理基本法律体系仍不完善。
第五项国有企业的重组推进仍缓慢，国资委直接管理的国有企业数量仍太多。
以上问题造成了国有企业财务监督体制中出现了缺陷。
首先缺少对企业经营管理者重大财务决策行业的有效监督。
其次缺少对国有企业经营管理高层个人经济状况的监督。
再次缺少对国有企业虚假、隐瞒财务信息的有效监督。
同时中介财务监督机构也没有尽到应付的责任。
最后造成企业内部财务监督机构专职人员的地位与归属不一致。
财务监督评价系统划分为系统管理、个性工具、财务管理、客户服务、企业运营、企业发展、系统评价等7个子系统，系统管理包括部门管理，职务管理，人员管理，用户管理，用户组管理，菜单管理等功能;个性工具提供个人信息维护功能;财务管理、客户服务、企业运营、企业发展分别是针对企业财务状况、客户数据及关系、企业主营业务及增值业务、企业文化及人员方面的指标的编辑和评分;系统评分是显示系统的总得分，并且根据规定将当前财务监督水平划分到具体的等级。
国有企业会计监督失效是由诸多原因造成的，以公司治理为理念，对国有企业会计监督体系重新构建，建立了多元化、多层次的国有企业会计监督体系。
所谓多元化，是指会计监督主体由各公司治理主体、各政府部门以及司法部门组成:所谓多层次，是指会计监督中最基础的是会计机构和会计人员的会计监督，然后是经营者的会计监督，再次是除经营者之外的各利益相关者的会计监督，最后是单位外部会计监督，其中司法部门的监督是最高层次的会计监督。
在除经营者之外的各利益相关者的会计监督中，要强调国家所有者对国有企业的会计监督。
对于国有企业会计监督体系的设计，国有企业会计监督体系应以公司治理结构为依据，划分为单位内部会计监督和单位外部会计监督。
单位内部会计监督又分为内部利益相关者的会计监督和外部利益相关者的会计监督。
内部利益相关者的会计监督要在企业内部形成相互制约的机制。
单位内部会计监督即公司治理结构中的会计监督，不仅应满足经营者对经营管理的需要，同时还应满足各派利益相关者为维护自身经济利益而对经营者进行再监督的需要。
此外，由于中国国家所有者对国有企业会计监督的好坏是国企改革的重要问题之一，所以对于国有企业的会计监督还应能满足国家所有者对经营者加强监督的需要。
国有企业的会计监管模式是多方面的。
全面实施这些模式将会浪费资源,提高会计管理的难度。
针对性的选择两个或两个以上的会计监管模式来实现会计监督根据运行特点监督国有企业是非常必要的。
笔者认为,一般来说,内部审计系统是一个传统的系统。
如果你想选择系统分配的会计系统中,分配的监事会制度和外部董事系统,系统数量的选择更好的不超过两个。
与此同时,你就不需要实现分配会计师系统和调度的监事会制度在相同的企业,它不太合适,促进外部董事系统在较大范围的。
信息不对称理论表明,私人信息被察觉到的代理,隐藏的行动是无凭无据,因此带来的最大问题是投机行为。
因此,不需要强调国有企业会计监督的多种形式,但有必要强调实际结果,会计监管的效率,并限制代理的机会主义行为。
首先,任命和分配任务人员应迅速掌握企业的财务信息如财务业绩、经营成果、现金流量,熟悉企业的生产和经营活动。
其次,责任必须分配到个人,保障机制的实施措施应该被建立,某人应该分配给追踪、监督、检测和评价这一制度的实施。
建立一个国有企业的全国的会计监管专家的数据库,加强职业培训,在企业管理方面建立一个有高水平和丰富经验的专业的团队。
最后,在会计监督模式实施过程中所获得的各种各样的信息应该被共享。
国有资产监督管理委员会应组织各种交流会议,现场会议和研讨会,能吸引更多的任命和作业人员参加,磋商出现在会计监督和沟通措施中的问题并提出解决方案。
在所有权和管理权分离的情况下，内部控制理论告诉我们,企业董事在事实上或法律控制企业,并利用管理过程中有效的信息和设施,在企业的管理和决策中获得更多的利益。
会计监督是维护经济秩序,防止内部人控制以确保国有企业的经济活动正常进行。
国有资产监督管理委员会,人事任命和分配应该清楚地理解会计监督的性质和局限性。
会计监督应根据经济发展和企业的经济效益,专注于企业的长远利益。
监管不仅应该适当地,也应该适度进行,不应该直接干预或参与日常管理活动。
职员可以作为“裁判”,但不应该作为“参赛选手”,更不应充当二者的结合。
根据委托-代理理论,委托人需要代理人的帮助和合作以完成预期目标,委托人将使用一系列的奖励措施来激励代理人努力使得代理总体价值最大化,从而平衡委托人和代理人之间的关系。
在市场经济条件下,企业激励机制和约束机制的会计监督是十分重要的，并且和会计监管的效率直接相关。
会计监督的主体是人,所以在会计监督的过程中他们也需要被刺激和克制。
激励机制促进会计监督人员不断发现问题,并积极对抗会计舞弊。
约束机制使得会计监察人员的行动不应超过其法律法规的范围。
为了做好会计监督工作,首先,一个鼓励和支持任命人员履行职责应的法律应该被协调。
各种形式的激励机制,如发展优先就业,期权激励和回报之间的区别。
其次,应加强责任感，约束机制,比如职业禁令,行政处罚,和法律责任问责应该被建立,应加强问责制。
正确的财务管理目标，是企业财务管理系统良性循环的前提，也是财务管理机制赖以建立的基础。
根据利益兼顾原则，提出了公司财务管理目标的分层确定观点，即国有公司财务管理目标分为总体目标和具体目标两个层次。
总体目标分为实现公司价值最大化的经济目标和承担一定社会责任的社会目标两个层次。
具体目标中的经济目标包括公司在筹资、投资和分配管理方面的目标，具体目标的社会目标可分为最大限度地降低社会成本和提高社会效益。
国有公司财务监督机制是建立在内外财务监督关系基础之上的，监督机制的主要方式为审计监督。
在外部监督机制中，强调国家审计监督的“龙头”地位和依靠CPA社会审计监督主要力量，并对CPA中介监督出现的信誉危机问题，从国内外相关事件的分析中，查找原因，提出完善的对策。
内部监督机制中，应完善公司财务治理结构，保证股东(大会)、董事会、经理层及监事会等各层次监督主体有效行使监督权，同时应加强内部审计监督、会计监督和财务总监制度。
国有公司会计监督机制新模式:市场导向下利益相关者共同控制型模式，即综合激励的动力机制，运转顺畅的运行机制，内外结合的监督机制和科学合理的评价机制具有创新性。
原文：Construct of accounting supervision system ofstate-owned enterpriseThe modern enterprise mechanism is the basic reform direction of state-owned enterprises in China. Corporation is one kind of effective form of modern enterprise mechanism, and corporate governance is the core of corporation. There are many problems in corporate governance of the state-owned enterprises, which make the operators manipulate the fiscal work and results in distortion of fiscal information. The distortion of fiscal information of enterprises can result in large quantities of state-owned assets leak, and then affect the right decision-making of the user. It is the popular phenomena that the accounting information can not reflect enterprises' true financial condition. Under this position, enterprise generally faces two basic problems: One is to develop the accounting process; the other is to strengthen the accounting monitoring. These two functions must be carried out under some internal control condition. Internal control environment is the foundation of internal control system. When internal control environment being developed, internal control system should run smoothly, and accounting measures should be effectively carried out. However, when discussing the problem of false accounting information, scholars pay more attention on developing accounting system; neglect the function of the internal control environment on accounting. Thus this article will integrate the internal control environment and accounting monitoring to find some practicable measure to improve the accounting quality.Accounting supervision is used as the system of guaranteeing the quality of fiscal information. The deficiency of accounting supervision is the direct factor resulting the distortion of fiscal information. Accounting supervision system is important to reforming state-owned enterprises.In the process for our country's economy' translation from planned economy to market economy, the internal control problems of external supervision andintermediary organization lead to the existence of the accountant appointment system. But running accountant appointment system separately can't meet the needs of modern management. We must combine the accountant appointing system with the internal auditing so as to promote the realization of the overall target of business management.Reforming the financial supervision system is the key to establishing the modern enterprising system. A lot of enterprises, which made brilliant achievements years ago, disappeared now, due to the lack of financial supervision. To secure the state-owned enterprise owners interests, to avoid the loss of state-owned assets, accountant appointment system of financial supervision mode was applied in some state-owned enterprises in Shenzhen. At present, accounting appointment system has been established or being established in some state-owned enterprises, especially large and medium-sized ones.The financial supervision system of state-owned enterprises has experienced three stages in our country, and to achieve perfect increasingly. The first stage: the early 80 s to 1988. The results of exploration in this stage show that it can't afford to establish modern enterprise system only from the enterprise level, but also proceed from the macroscopic and establish a sound management system for state-owned assets. The second stage: 1988 to 2003, In the operation this stage, each department don't give up the right, for example, the assets of the rights owned by the ministry of finance, the state-owned assets investment of the rights owned by the State Development Planning Commission, the day-to-day operations of the rights owned by the economic and trade commission, the staffing of the rights owned by the enterprise work committee, multiple departments can give orders to the same enterprise, So there were many disadvantages in this stage. The third stage: 2003 to now. The core task of this stage is to establish a new state-owned assets management system, establish and improve the modern property right system, make the joint stock system becomes the main form of public ownership. In early 2003, state-owned assets supervision and administration commission was set up, after three years, around the adjustment of state-owned economic layout structure, deepen the reform ofstate-owned enterprises, strengthen the supervision of state-owned assets of many trials were carried out in three aspects. Perfect the corporate governance structure, strengthening the scientific and technological innovation of enterprises as the mainstay, standardization of state-owned enterprise restructuring, strengthen the daily supervision in state-owned enterprises has obtained the remarkable effect.Our country still exist many unsolved problems in state-owned enterprise governance, mainly has the following several. The first item: the state-owned enterprises lack of competitiveness and innovation spirit. The second: problems for state-owned enterprises to establish diversified property rights structure. The third: the board of directors and managers of state-owned enterprises on the configuration of control is difficult to form a reasonable distribution. The fourth: basic management of state-owned assets law system is still imperfect. The fifth: the restructuring of state-owned enterprises forward is still slow, SASAC directly manage the number of state-owned enterprises is still too much.These problems caused the defects in the financial supervision system of state-owned enterprises. First of all, lack of enterprise operators and managers major financial decisions effective supervision of the industry. Secondly, lack of state-owned enterprises operation and management of high-level personal supervision of the state of the economy. There is lacking of effective supervision about the false and hiding financial information. Financial supervision and intermediary organization also did not deal with the responsibility. The final status of internal financial supervision institution full-time personnel does not agree with attribution.Financial supervision and evaluation system is divided management, personalized tools, financial management, customer into 7 sub-systems such as service, business operations, systems business development and system evaluation. System management includes sector management, job management, personnel management, user management, user group management and menu management; personalized tools provide personal information to maintain; the system consists of four sub-modules, namely financial management, customer service, business operations and business development, and respectively edits and rates for financialposition, customer data and relationships, the main business enterprises and value-added services, corporate culture and personnel indicators; system score is the total score of system, and in accordance with the provisions of the current level of financial supervision divided into specific grades.There are many factors causing the deficiency of accounting supervision in state:-owned enterprises. The thesis points out the present deficiency of accounting supervision in state-owned enterprises concentrated on the research of accounting supervision system in state-owned enterprises, and establishes multiple accountant supervision systemThe thesis suggests that the dividing between exterior accounting supervision and internal accounting supervision in state-owned enterprise should be based on corporate Corporation The accountant supervising of internal corporation should satisfy the needs of both the operators' management and protecting the individual interest of each interest group.Accounting supervision modes of state-owned enterprises are various. Full implementation of these modes would be a waste of resources, increase the difficulty of accounting management. It’s necessary to targeted select two or more accounting supervision modes to implement accounting supervision according to operation characteristics of the supervised state-owned enterprises. The author believes that, generally, the internal audit system is a conventional system. If you want to select systems among the assigned accountant system, assignment board of supervisors system and outside director system, the number of systems chosen is better no more than two. At the same time, it’s no need to implement assigning accountants system and dispatching board of supervisors system in the same enterprise, and it’s inappropriate to promote outside director system in a large scale.Asymmetric information theory suggests that private information possessed by agents is unobservable, hidden action is unverifiable, thus the biggest problem brought is the opportunistic behavior. Therefore, it’s not necessary to emphasize the diversified forms of accounting supervision of state-owned enterprises, but necessary to emphasize the actual results, the efficiency of the accounting supervision, and limitopportunistic behavior of agents. Firstly, the appointment and assignment personnel should quickly master financial information of the enterprise such as financial results, operating results and cash flow, and be familiar with production and business activities of the enterprise. Secondly, the responsibilities must be assigned to individuals, safeguard mechanisms for implementation should be established, and someone should be assigned to track, supervise, inspect and evaluate the implementation of the system .Thirdly, establish a national accounting supervision expert’s database of state-owned enterprises, strengthen job training, and build a professional team of high-level and rich experience in business management. Finally, the information acquired in implementation of a variety of accounting supervision modes should be shared. State Asset Supervision and Administration Commission should organize a variety of communication meetings, on-site meetings and seminars which can attract a lot of appointment and assignment personnel to participate in, to consult problems appearing in accounting supervision and communicate measures against the problems.In the case of separation of ownership and management, insider control theory tells us that directors of enterprise in fact or in law control the enterprise, and make use of available information and the facility of management to gain more interests in enterprise management and decision-making. Accounting supervision is to maintain the economic order and prevent insider control to ensure normal economic activity of state-owned enterprises. State Asset Supervision and Administration Commission, the personnel appointed and assigned should clearly understand the nature and limits of accounting supervision. Accounting supervision should be based on the economic development and economic efficiency of enterprises, and focus on long-term interests of enterprises. Regulation not only should be in place, but also moderate, and should not directly interfere or participate in the daily management activities. The personnel can act as "judge," but should not act as "athletes", neither act as a combination of both.According to principal-agent theory, as the principal need the help and cooperation of agents to accomplish the intended goal, the client will use a series ofincentives to motivate agents to work hard to maximize the value of the overall agent, so as to achieve a balanced relationship between principal and agent. Under the circumstance of market economy, incentive and restraint mechanisms of accounting supervision are particularly important and directly related to the efficiency of the accounting supervision. The subjects of accounting supervision are human beings, so they also need to be stimulated and restrain efficiency of the accounting supervision. The subjects of accounting supervision are human beings, so they also need to be stimulated and restrained in accounting supervision activities. Incentive mechanism promotes accounting supervisory staff to continually identify problems, and actively fight against accounting fraud. Restraint mechanism makes the actions of accounting supervisory personnel do not exceed the scope of laws and regulations. To do a good job of accounting supervision, first, a law of encouraging and supporting appointed personnel to perform their duties should be coordinated. Various forms of incentive mechanisms, such as the priority in employment, option incentives and difference between the rewards, should be developed. Second, the sense of responsibility should be strengthened, restraint mechanisms such as occupational ban, administrative penalties, and legal liability accountability should be established, and accountability should be intensified.As to system of financial management, the proper goal is not only the premise of guaranteeing good cycle but also the basement of foundation. The chapter puts forward a idea to finish corporate goal of finiancial management step by step according to principle of making overall interates into consideration. It can be divided state-owned goal of financial statement into overall and idiographic goal. The overall goal can be separated into economic goal which need make the value of company to be maximum and social responsibilities goal which is shouldered by company. The idiographic goal is also separate into economic goal which includes raising money, investing and allocating management and social goal that reduces social costs and enhances social benefits.The mechanism of finiancial surveillance of state-owned corporations bases on the finiancial surveillance relations between inside and outside, and the principle wayis audit surveillance. It focus on the market leadership that audit surveillance can own and the power of surveillance of social audit that dependes on CPA during the procedure of exterior surveillance mechanism. At the same time, it not only consummates the structure of governance corporation and but also enforces system of interior audit surveillance, accounting surveillance and CFO in interior mechanism of surveillance.The fields of innovation in the paper: The paper constructs the new model of financial management of state-owned corporate-model of controlling with together on related man to corporations, which includes the mechanism of power of financial management, the operation mechanism, the mechanism of financial surveillance relations between inside and outside and the mechanism of scientific valuation.谢谢下载！。