中小型民营企业内部控制研究——工商管理类外文文献翻译、中英文翻译
企业盈利质量分析中英文对照外文翻译文献
企业盈利质量分析中英文对照外文翻译文献企业盈利质量分析中英文对照外文翻译文献企业盈利质量分析中英文对照外文翻译文献(文档含英文原文和中文翻译)原文：Measuring the quality of earnings1. IntroductionGenerally accepted accounting principles (GAAP) offer some flexibility in preparing the financial statements and give the financial managers some freedom to select among accounting policies and alternatives. Earning management uses the flexibility in financial reporting to alter the financial results of the firm (Ortega and Grant, 2003).In other words, earnings management is manipulating the earning to achieve a企业盈利质量分析中英文对照外文翻译文献predetermined target set by the management. It is a purposeful intervention in the external reporting process with the intent of obtaining some private gain (Schipper, 1989).Levit (1998) defines earning management as a gray area where the accounting is being perverted; where managers are cutting corners; and, where earnings reports reflect the desires of management rather than the underlying financial performance of the company.The popular press lists several instances of companies engaging in earnings management. Sensormatic Electronics, which stamped shipping dates and times on sold merchandise, stopped its clocks on the last day of a quarter until customer shipments reached its sales goal. Certain business units of Cendant Corporation inflated revenues nearly $500 million just prior to a merger; subsequently, Cendant restated revenuesand agreed with the SEC to change revenue recognition practices. AOL restated earnings for $385 million in improperly deferred marketing expenses. In 1994, the Wall Street Journal detailed the many ways in which General Electric smoothed earnings, including the careful timing of capital gains and the use of restructuring charges and reserves, in response to the article, General Electric reportedly received calls from other corporations questioning why such common practices were“front-page〞 news.Earning management occurs when managers use judgment in financial reporting and in structuring transactions to alter financial reports to either mislead some stakeholders about the underlying economic performance of the company or to influence contractual outcomes that depend on reported accounting numbers (Healy and Whalen, 1999).Magrath and Weld (2002) indicate that abusive earnings management and fraudulent practices begins by engaging in earnings management schemes designed primarily to “smooth〞 earnings to meet internally or externally imposed earnings forecasts and analysts’ expectations. Even if earnings management does not explicitly violate accounting rules, it is an ethically questionable practice. An organization that manages its earnings sends a企业盈利质量分析中英文对照外文翻译文献message to its employees that bending the truth is an acceptable practice. Executives who partake of this practice risk creating an ethical climate in which other questionable activities may occur. A manager who asks the sales staff to help sales one day forfeits the moral authority to criticize questionable sales tactics another day.Earnings management can also become a very slippery slope, which relatively minor accounting gimmicks becoming more and more aggressiveuntil they create material misstatements in the financial statements (Clikeman, 2003)The Securities and Exchange Commission (SEC) issued three staff accounting bulletins (SAB) to provide guidance on some accounting issues in order to prevent the inappropriate earnings management activities by public companies: SAB No. 99 “Materiality〞, SAB No. 100 “Restructuring and Impairment Charges〞 and SAB No. 101 “Revenue Recognition〞.Earnings management behavior may affect the quality of accounting earnings, which is defined by Schipper and Vincent (2003) as the extent to which the reported earnings faithfully represent Hichsian economic income, which is the amount that can be consumed (i.e. paid out as dividends) during a period, while leaving the firm equally well off at the beginning and the end of the period.Assessment of earning quality requires sometimes the separations of earnings into cash from operation and accruals, the more the earnings is closed to cash from operation, the higher earnings quality. As Penman (2001) states that the purpose of accounting quality analysis is to distinguish between the “hard〞 numbers resulting from cash flows and the “soft〞 numbers resulting from accrual accounting.The quality of earnings can be assessed by focusing on the earning persistence; high quality earnings are more persistent and useful in the process of decision making.Beneish and Vargus (2002) investigate whether insider trading is informative about earnings quality using earning persistence as a measure for the quality of earnings, they find that income-increasing accruals are significantly more persistent for firms with abnormal insider buying and significantly less persistent for firms with abnormal insider selling, relative to firms which there is no abnormal insider trading.Balsam et al. (2003) uses the level of discretionary accruals as a direct measure企业盈利质量分析中英文对照外文翻译文献for earning quality. The discretionary accruals model is based on a regression relationship between the change in total accruals as dependent variable and change in sales and change in the level of property, plant and equipment, change in cash flow from operations and change in firm size (total assets) as independent variables. If the regression coefficients in this model are significant that means that there is earning management in that firm and the earnings quality is low.This research presents an empirical study on using three different approaches of measuring the quality of earnings on different industry. The notion is; if there is a complete consistency among the three measures, a general assessment for the quality of earnings (high or low) can be reached and, if not, the quality of earnings is questionable and needs different other approaches for measurement and more investigations and analysis.The rest of the paper is divided into following sections: Earnings management incentives, Earnings management techniques, Model development, Sample and statistical results, and Conclusion.2. Earnings management incentives 2.1 Meeting analysts’ expectations In general, analysts’ expectations and company predictions tend to address two high-profile components of financial performance: revenue and earnings from operations.The pressure to meet revenue expectations is particularly intense and may be the primary catalyst in leading managers to engage in earning management practices that result in questionable or fraudulent revenue recognition practices. Magrath and Weld (2002) indicate that improperrevenue recognition practices were the cause of one-third of all voluntary or forced restatements of income filed with the SEC from 1977 to 2000. Ironically, it is often the companies themselves that create this pressure to meet the market’s earnings expectations. It is common practice for companies to provide earnings estimates to analysts and investors. Management is often faced with the task of ensuring their targeted estimates are met.企业盈利质量分析中英文对照外文翻译文献Several companies, including Coca-Cola Co., Intel Corp., and Gillette Co., have taken a contrary stance and no longer provide quarterly and annual earnings estimates to analysts. In doing so, these companies claim they have shifted their focus from meeting short-term earnings estimates to achieving their long-term strategies (Mckay and Brown, 2002).2.2 To avoid debt-covenant violations and minimize political costs Some firms have the incentive to avoid violating earnings-based debt covenants. If violated, the lender may be able to raise the interest rate on the debt or demand immediate repayment. Consequently, some firms may use earnings-management techniques to increase earnings to avoid such covenant violations. On the other hand, some other firms have the incentive to lower earnings in order to minimize political costs associated with being seen as too profitable. For example, if gasoline prices have been increasing significantly and oil companies are achieving record profit level, then there may be incentive for the government to intervene and enact an excess-profit tax or attempt to introduce price controls.2.3 To smooth earnings toward a long-term sustainable trendFor many years it has been believed that a firm should attempt to reduce the volatility in its earnings stream in order to maximize share price. Because a highly violate earning pattern indicates risk, therefore thestock will lose value compared to others with more stable earnings patterns. Consequently, firms have incentives to manage earnings to help achieve a smooth and growing earnings stream (Ortega and Grant, 2003).2.4 Meeting the bonus plan requirementsHealy (1985) provides the evidence that earnings are managed in the direction that is consistent with maximizing executives’ earnings-based bonus. When earnings will be below the minimum level required to earn a bonus, then earning are managed upward so that the minimum is achieved and a bonus is earned. Conversely, when earning will be above the maximum level at which no additional bonus is paid, then earnings are managed downward. The extra earnings that will not generate extra bonus this current period are saved to be used to earn a bonus in a future period.。
浙江大学本科毕业论文外文文献翻译
核准通过，归档资料。
未经允许，请勿外传!浙江大学本科毕业论文外文文献翻译The influence of political connections on the firm value of small and medium-sized enterprises in China政治关联在中国对中小型企业价值的影响1摘要中小型企业的价值受很多因素的影响,比如股东、现金流以及政治关联等.这篇文章调查的正是在中国政治关联对中小型企业价值的影响。
通过实验数据来分析政治关联对企业价值效益的影响.结果表明政府关联是关键的因素并且在中国对中小型企业的价值具有负面影响。
2重要内容翻译2。
1引言在商业界,有越来越多关于政治关联的影响的经济研究。
它们发现政治关联能够帮助企业确保有利的规章条件以及成功获得资源，比如能够最终提高企业价值或是提升绩效的银行贷款，这种政治关联的影响在不同的经济条件下呈现不同的效果。
在高腐败和法律制度薄弱的国家，政治关联对企业价值具有决定性因素1的作用.中国由高度集权的计划经济向市场经济转变，政府对市场具有较强的控制作用，而且有大量的上市企业具有政治关联。
中小型企业发展的很迅速，他们已经在全球经济环境中变得越来越重要。
从90年代起, 政治因素对中国的任何规模的企业来说都变得越来越重要,尤其是中小型企业的价值。
和其他的部门相比较，中小型企业只有较小的现金流，不稳定的现金流且高负债率.一方面，中小型企业改变更加灵活；另一方面,中小型企业在由于企业规模以及对银行来说没有可以抵押的资产，在筹资方面较为困难。
企业如何应对微观经济环境和政策去保证正常的企业活动，并且政治关联如何影响企业价值？这篇论文调查政治关联和企业价值之间的联系,并且试图去研究企业是否可以从政治关联中获利提升企业价值。
2.2定义这些中小型企业之所以叫中小型企业，是和管理规模有关。
对这些小企业来说，雇员很少，营业额较低,资金一般由较少的人提供,因此，通常由这些业主直接管理企业。
中国公司治理(外文期刊翻译)
中国公司治理：现代视角Corporate governance in China: A modern perspective Corporate governance in China: A modern perspective☆Fuxiu Jiang, Kenneth A. Kim ⁎School of Business, Renmin University of China, 59 Zhongguancun Street, Haidian District, Beijing, China 100872近年来，许多使用中国金融数据的学术论文发表在领先的学术期刊上。
这一增长这并不奇怪，因为中国是一个转型经济大国，正在从计划经济转向市场经济，现在已经成为世界第二大经济体。
简单地说，中国是有趣和重要的。
然而，一些研究中国的缺点。
首先，考虑到大多数现代金融理论都起源于西方，尤其是美国，因此有很多研究中国的论文使用西方理论和概念来解释他们的实证发现。
2 . However, while it may sometimes be从西方的角度来看待中国的实证结果是恰当的，但在其他时候则不然。
其次，许多报纸似乎都是如此误解(或没有意识到)重要的监管问题;法律、金融和制度环境;和业务中国的风俗习惯。
第三，许多研究中国的论文，即使是最近发表的，现在已经过时了。
的中国过去20年的经济增长是爆炸式的。
在这段时间里，发生了许多变化地方，包括许多监管的变化和引入新的规则，影响公司治理在中国。
鉴于这些不足之处，本文的主要目的有两个:(一)对公司治理现状进行概述(二)指出和探讨公司治理在很大程度上是中国所特有的特点在本期特刊中，我们将为大家提供一个更新的中国公司治理观。
因此,我们也重要的是在适当的地方描述这些论文。
本文的其余部分如下。
在第二部分，我们提供了重要的制度背景资料的中国并讨论了中国公司治理的制度和监管环境。
在第三节,我们提供并讨论与公司治理相关的重要变量的汇总统计。
外文翻译--如何监测内部控制
附录A附录B如何监测内部控制内部控制是任何组织有效运行的关键,董事会、执行长和内部审计人员都为实现这个企业的目标而工作;该内部控制系统是使这些团体确保那些目标的达成的一种手段。
控制帮助一个企业有效率地运转。
此外,运用一种有效的风险系统,风险可被降低到最小。
同时,控制促进经营和与经营有关的信息的可靠性。
全美反舞弊性财务报告委员会发起组织(COSO；1992) 在它发布的具有开创性的文件《内部控制整合框架》中,将内部控制定义为：企业风险管理是一个过程，受企业董事会、管理层和其他员工的影响，包括内部控制及其在战略和整个公司的应用，旨在为实现经营的效率和效果、财务报告的可靠性以及法规的遵循提供合理保证。
该委员会还指出,一个的内部控制的系统包括五个要素。
它们是：控制环境、风险评估、信息和沟通、控制活动、监控。
COSO的定义及五个要素已被证明确实对不同的团体,如董事会和首席执行官起到作用。
这些群体对内部控制系统的监管以及系统设计与运行有责任。
而且,内部审计人员已经发现COSO的指导是有用的。
这群人员可能会被董事会或管理层要求去测试控制。
COSO最近发布的一份讨论文件，指出五个要素监控,其中的五个要素的确定在1992 frame work COSO原本。
中国发展简报的题为《内部控制-整合框架：内部控制体系监督指南》(COSO，2007)。
在文件中,COSO 强调监控的重要性，以及这些信息常常被没有充分利用。
因为董事会、执行长,和内部审计人员都在一个公司的内部控制中扮演着重要角色，内部控制的各要素,包括监测,都对所有的团体有着非常重要的意义。
同时,外审计人员对监测有兴趣。
《萨班斯-奥克斯利法案》（2002）为外部审计师创建了一个新的监督体制。
所有的五个要素,包括监测,必须加以考虑。
另外,内部控制审计必须结合对财务报告的检查。
在一体化审计之前，在首席执行官的领导下，也许也在内部审计活动的支持下的管理，评估了内控制体系的有效性。
(完整版)内部控制英文文献目录
内部控制英文文献目录1. 内部控制管制对盈余质量的影响：来自德国的证据( March 2008 )The effect of internal control regulation on earnings quality: Evidence from Germany2. 内部控制制度如何影响财务报告？( Altamuro ，June 24, 2009)How Does Internal Control Regulation Affect Financial Reporting3. 财务报告内部控制缺陷的决定因素( Doyle ，May 15, 2006)Determinants of weaknesses in internal control over financial reporting4. 应计质量与财务报告内部控制( Doyle，January 24, 2007)Accruals Quality and Internal Control over Financial Reporting5. SOX 内部控制缺陷对公司风险与权益资本成本的影响( Ashbaugh-Skaife ，June 10, 2008) The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity6. 审计委员会质量、审计师独立性与内部控制缺陷( Zhang)Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses7. 小企业受益于内部控制缺陷审计师认证吗Do Small Firms Benefit from Auditor Attestation of Internal Control Effectiveness8. 内部控制缺陷的决定因素( Jahmani)Determinants of Internal Control Weaknesses In Accelerated Filers9. 操控性应计项目能帮助区分内部控制缺陷和欺诈吗Do Discretionary Accruals Help Distinguish between Internal Control Weaknesses and Fraud10. 财务报告质量对债务契约的影响：来自内部控制缺陷报告的证据 ( Costello ，September 4, 2010) The impact of financial reporting quality on debt contracting: Evidence from internal control weakness reports11. 重大内部控制缺陷与盈余管理Material Internal Control Weaknesses and Earnings Management in the Post-SOX Environment12. 家族企业的内部控制( April 2013 )Internal Controls in Family-Owned Firms ()13. 内部控制质量对企业并购绩效的影响研究Study on the Impact of the Quality of Internal Control on the Performance of M&A14. 内部控制质量与信用违约互换利差( January 2014)Internal Control Quality and Credit Default Swap Spreads15. 家族企业内部控制：特征和后果Internal Control in Family Firms: Characteristics and Consequences16. 内部控制报告与会计信息质量：洞察”遵守或解释的“内部控制制度Internal control reporting and accounting quality ：Insight "comply-or-explain" internal control regime17. 内部控制报告与会计稳健性Internal Control Reporting and Accounting Conservatism18. 会计信息质量影响产品市场契约吗？来自政府合同授予的证据( March 2014 )Does Accounting Quality Influence Product Market Contracting? Evidence from Government Contract Awards19. 公司特征与财务报告质量：尼日利亚制造业上市公司的证据20. 内部控制情况与专家审计师选择The Association between Internal Control Situations and Specialist Auditor Choices21. 审计费用反应了控制风险的风险溢价吗( 2013-07 )Do Audit Fees Reflect Risk Premiums for Control Risk?22. 内部控制质量与审计定价Internal Control Quality and Audit Pricing under the Sarbanes-Oxley Act23. 内部控制缺陷与权益资本成本：来自萨班斯法案404 节披露的证据Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures24. 内部控制缺陷与信息不确定性Internal Control Weaknesses and Information Uncertainty25. 重大内部控制缺陷与股票价格崩溃危险：来自404 条款披露的证据( May 2013 )Material Weaknessin Internal Control and Stock Price Crash Risk: Evidence from SOX Section 404 Disclosure 26. SOX 内部控制缺陷对公司风险与权益资本成本的影响The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity27. 信用评级、债务成本与内部控制信息披露：SOX302 和SOX404 法的比较28. 萨班斯-奥克斯利法案对会计信息债务契约价值的影响The Effect of Sarbanes-Oxley on the Debt Contracting Value of Accounting Information29. 财务报告内部控制的不利意见与审计师解聘/辞职Adverse Internal Control over Financial Reporting Opinions and Auditor Dismissals/Resignations30. 新管理人员任命与随后的SOX 法案404 的意见Appointment of New Executives and Subsequent SOX 404 Opinion31. 萨班斯奥克斯利：有关萨班斯法案404 影响的证据Sarbanes-Oxley: The Evidence Regarding the Impact of Sox 40432. 内部控制有效性自愿披露的经济决定因素及后果：从首次公开发行的证据( March 2013 ) Economic Determinants and Consequences of Voluntary Disclosure of Internal Control Effectiveness: Evidence from Initial Public Offerings33. 非营利组织中内部控制问题的原因和后果The Causes and Consequences of Internal Control Problems in Nonprofit Organizations34. SOX 内部控制披露在公司控制权市场中的价值The Value of SOX Internal Control Disclosures in the Market for Corporate Control35. 内部控制缺陷与销售、一般的及行政费用的非对称性行为Internal Control Weakness and the Asymmetrical Behavior of Selling, General, and Administrative Costs36. 内部控制缺陷及补救措施披露对投资者感知的盈余质量的影响The Impact of Disclosures of Internal Control Weaknesses and Remediation on Investor-Perceived Earnings Quality37. 内部控制缺陷与美国上市的中国公司与美国公司的审计师SOX Internal Control Deficiencies and Auditors of U.S.-Listed Chinese versus U.S. Firms38. 内部控制信息披露与代理成本—来自瑞士的非金融类上市公司的证据( January 2013) Internal Control Disclosure and Agency Costs Evidence from Swiss listed non-financial Companies39. 萨班斯奥克斯利法案与公司投资：来自自然实验的新证据The Sarbanes-Oxley Act and Corporate Investment: New Evidence from a Natural Experiment40. 国内投资者保护、所有权结构与交叉上市公司遵守SOX 要求披露内部控制缺陷Home Country Investor Protection, Ownership Structure and Cross-Listed Firms 'Compliance with SOX-Mandated Internal Control Deficiency Disclosure41. 审计师对披露重大缺陷相关风险的看法Auditors ' Percenpsti o f the Risks Associated with Disclosing Material Weaknesses42. 交叉上市公司提供与美国公司相同质量的披露？来自萨班斯-奥克斯利法案302 条款下的内部控制缺陷信息披露的证据Do cross-listed firms provide the same quality disclosure as U.S. firms? Evidence from the internal control deficiency disclosure under Section 302 of the Sarbanes-Oxley Act43. 内部控制缺陷与并购绩效Internal Control Weaknesses and Acquisition Performance44. 萨班斯-奥克斯利法案302 条款下的内部控制缺陷对审计费用的影响The Effect of Internal Control Weakness under Section 404 of the Sarbanes-Oxley Act on Audit Fees45. 审计师对财务报告内部控制的评价对审计费用、债务成本及净遵从收益The Effect of Auditors ' Assessment of Internal Control of over Financial Reporting on Audit Fees, Cost of Debt and Net Compliance Benefit46. 上市公司披露的信息含量与萨班斯-奥克斯利法案Information Content of Public Firm Disclosures and the Sarbanes-Oxley Act47. 财务错报与股票市场的契约：从增发的证据Financial Misstatements and Contracting in the Equity Market: Evidence from Seasoned Equity Offerings48. 公司治理质量与SOX 302 条款下内部控制报告Corporate Governance Quality and Internal Control Reporting Under Sox Section 30249. 审计委员会质量、审计师独立性与内部控制缺陷Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses50. SOX404 条款的影响：成本，盈余质量与股票价格The Effect of SOX Section 404: Costs, Earnings Quality, and Stock Prices51. 内部控制缺陷与银行贷款契约：来自SOX404 条款披露的证据Internal Control Weakness and Bank Loan Contracting: Evidence from SOX Section 404 Disclosures52. 审计师对财务报告内部控制的决策：分析、综合和研究方向Auditors I'nternal Control Over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions 53. 应计质量与财务报告内部控制( Doyle ，The Accounting Review, forthcoming )Accruals Quality and Internal Control over Financial Reporting54. 业绩基础CEO 和CFO 薪酬对内部控制质量的影响The impact of performance-based CEO and CFO compensation on internal control quality55. 内部控制重大缺陷与CFO 薪酬Internal Control Material Weaknesses and CFO Compensation56. 财务报告内部控制缺陷的决定因素Determinants of weaknesses in internal control over financial reporting57. 内部控制与管理指南Internal Control and Management Guidance58. 2002 萨班斯-奥克斯利法案302 条款下内部控制缺陷的市场反应以及这些缺陷的特征Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of thoseWeaknesses under Section 302 of the Sarbanes Oxley Act of 200259. 自愿报告内部风险管理和控制系统的经济激励Economic Incentives for Voluntary Reporting on Internal Risk Management and Control Systems60. 后萨班斯法案时代审计意见的信息含量The information content of audit opinions in the post-sox era61. 上市公司披露的信息含量与萨班斯-奥克斯利法案( April, 2010 )Information Content of Public Firm Disclosures and the Sarbanes-Oxley Act62. 信息摩擦如何影响公司资产流动性的选择？萨班斯法案404 条款的影响How do Informational Frictions Affect the Firm s Choice of A'sset Liquidity? The Effect of SOX Section 404 63. 已审计的信息披露给资本市场参与者带来利益是什么( December 19, 2013)What are the benefits of audited disclosures to equity market participants64. 诉讼风险与审计定价：公众股权的作用( January 7, 2013)Litigation Risk and Audit Pricing: The Role of Public Equity65. 萨班斯-奥克斯利法案对IPO 和高收益债券发行人的影响The Impact of Sarbanes-Oxley on IPOs and High Yield Debt Issuers66. 来自金融危机的公司治理的经验教训The Corporate Governance Lessons from the Financial Crisis67. 谁对企业欺诈吹口哨Who Blows the Whistle on Corporate Fraud68. 内部控制缺陷与现金持有价值Internal Control Weakness and Value of Cash Holdings69. 民族文化和制度环境对内部控制信息披露的影响The impact of national culture and institutional Environment on internal control disclosures70. 财务报告质量与权益资本成本之间联系的讨论：一些个人的意见( June 6, 2013)Some Personal Observations on the Debate on the Link between Financial Reporting Quality and the Cost of Equity Capital71. 使用盈利预测同时估计企业层面的权益资本成本和长期增长Using Earnings Forecasts to Simultaneously Estimate Firm-Specific Cost of Equity and Long-Term Growth72. 高管薪酬差距与权益资本成本Executive Pay Disparity and the Cost of Equity Capital73. 财务报告质量与公司债券市场(博士论文，Mingzhi Liu, 2011 )Financial Reporting Quality and Corporate Bond MarketsReferencesAboody, D., J. 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中小企业营销创新和产品创新外文文献翻译中英文
中小企业营销创新和产品创新外文文献翻译中英文（节选重点翻译）英文How do innovation culture, marketing innovation and product innovation affect the market performance of small and medium-sized enterprises(SMEs)?Hasan AksoyIntroductionIt is known that innovation has a significant impact on the performance of firms. Most studies that focus on the relationship between innovation efficiency and firm size only sought to understand the findings in terms of the improvement of market performance and the exploitation of new market opportunities. This specific relationship was further established for small and medium-sized enterprises (SMEs), as well as large companies. Because of their number and the significant share of the workforce involved, SMEs play a crucial role in the economies. Thus, strengthening the innovative aspects and knowledge of SMEs brings major opportunities, as innovation is a key to long-term competitiveness and promises further gains regarding private sector performance and economic development.In this light, this paper aims to contribute to the literature by providing a better understanding of the links between the layers ofinnovation and market performance. Equally, the study empirically tests the resource-based view (RBV) and is extended from Terziovski's work. In contrast to numerous previous studies that indicate market performance as a dimension of the firm's performance, this study provides a clearer view upon the relationship between the constructs of innovation that drive market performance.The first objective implies highlighting the importance of market innovation and innovation culture on product innovation in SMEs. Thus, it should be mentioned that innovation is significant at all stages of competition and creates wealth in the business environment for companies. Some researchers argue that small firms invest more in product innovation than they do in process innovation. Therefore, this study approaches only the effect of product innovation on market performance. Companies need to apply innovation culture in their practices, such as to allow them to succeed in terms of innovative products and services. It is creativity, empowerment, and change of organizational culture that drives innovation. Empirical evidence suggests that it is important to build, maintain, and promote a culture of innovation, if companies want to remain successful and create new products. However, despite the attention towards the topic of marketing innovation and innovation culture in the literature, previous research did not sufficiently analyzed the contribution of innovation culture and theimpact of marketing innovation on product innovation.The second objective of the study is to address the importance of marketing innovation strategies and product innovation when considering superior market performance. The primary idea behind this research is that marketing innovation is a prerequisite when trying to improve market performance. Marketing and product innovation strategies are the key contributors to market performance. Competitiveness has become an indispensable element of survival in the marketplace, while innovation activities create superior value and benefits, such as allowing a company to differentiate itself from its' competitors. SMEs can effectively use market innovation to sell differentiated products and services in complex environments. The innovation literature suggests that product innovation affects performance. In the research, the focus was on the influence innovative activities have on market performance. This study contributes to the present literature by revealing the manner in which the development of a unique innovation culture and marketing innovation provides SMEs with product innovation success. It also sustains that the creation of innovative marketing strategies and product innovation capabilities maintain superior market performance on the part of SMEs.The researcher theoretically approaches the fact that an RBV plays a major role in explaining and answering the following questions in the model. Firstly, to what degree do marketing innovation and productinnovation efforts influence the market performance of SMEs? Secondly, how does innovation culture impact on both marketing and product innovation in SMEs? Thirdly, to what degree do marketing and product innovation interact with each other to affect the market performance of SMEs? In this light, the SPSS Amos from listed Turkish SMEs was used to test the hypothesis.The study begins by discussing the literature and theoretical background of the model, followed by the description of the methodology and the examined samples and measures. The final sections present the results, while highlighting a critical review and possible avenues for future research.Innovation cultureThe findings in the literature indicate a significant relationship between culture and innovation [79], [80], [81], [82], [83]. Innovation is a crucial precursor to competition and generates wealth in the business environment [13], [14], [15]. However, the application of innovation is not easy to embrace without having a culture that encourages the organization to innovate [84]. Innovation occurs when firms motivate their employees to share their skills with the rest of the organization [47]. As such, values, beliefs, and behaviors are shared by organizational members in a manner that builds an innovation culture [85], [86]. This empowers company development and the obtaining of new knowledgethat improves the innovation [87], [88].Marketing innovationMarketing adds value to the sales interface and to the innovation performance of the company [103]. Market innovation focuses on developing the mix of a target market, while determining how companies can serve the target markets best [37]. It is also described as a progress in marketing mix [53], [61]. Nevertheless, innovation and marketing must go hand in hand. Innovation reveals the buyer's needs beyond the product, while marketing innovation has to evaluate customer value perceptions and generate opportunities for unmet customer needs, based on which companies may provide new innovative products [40], [104].Product innovation is significant in the marketing context because it attracts new customers by promising superior value and by enlarging market segments and product lines [91], [105]. Many studies support the positive relationship between marketing innovation and product innovation. For example, some indicate that marketing innovation has a positive effect on product innovation [106], [107]. Additionally, marketing innovation empowers the offer of cheaper and better quality products [108]. Marketing innovations produce a higher diversification of products [109], which helps companies expand their offerings, while acting as one of the important sources of competitive advantage [110]. As such, firms should use new methods and innovative marketing ideas topromote their products that are not well-known in the market [111].The marketing capability and innovation performance of companies are strongly related [112]. Innovation is also a significant function of marketing, as it is linked to firm performance. Thus, the remarkable interest on the part of researchers towards the ability of marketing innovation to increase firm performance is reasoned . Equally, marketing innovation has a positive effect on firm performance [117], [118] and an ability to improve, strengthen, and maintain the firm's competitive advantage.Product innovationAs innovation can be applied in different forms, the study regards product innovation as one of the significant types of innovation. There are several studies in the literature discussing product innovation . Product innovation is defined as the development and radical change in the performance attributes of the supplied product or service . The concept dominated most discussions on innovation; since it has the strategic importance to satisfy the customer's needs and enter into new markets. The innovation literature suggests that product innovation affects company performance. Despite SMEs' flexibility and ability to rapidly respond to market needs, the tendency for product innovation is higher in larger firms than is the case in smaller enterprises . Equally, while analyzing the SMEs associated with the development of productinnovation and the relationship between product innovation and firms' performance, a study reveals that the product innovation has a positive relationship with a firm's performance [. In addition, the positive relationship between new product development and performance is also supported.Discussion of the findings and conclusionInnovation is a prerequisite for being successful in a competitive environment. In SMEs, innovation culture is an important construct that can sustain product innovation and foster marketing strategies. As such, understanding marketing innovation can help to encourage product innovation and SME market performance. Terziovski's model ensures a framework for considering SME performance and the impact of innovation constructs on it. While building on this model, the present study considers in an empirical context how distinct layers of innovation can support SME market performance. The tests reported here indicate that innovation constructs support SME market performance.Theoretical implicationsThe study extends a model suggested by literature. In Terziovski's model, SME performance depends on strategies, capabilities, culture, relationships, and structure. In this paper, SMEs market performance depends on more focused constructs, in the form of innovation culture, market innovation, and product innovation.Thus, the findings of this study seek to bring several contributions to the literature with regard to organizational practices. It contributes to the overall understanding of market performance by analyzing the innovative structure of SMEs. The theoretical model investigates the relationships among innovation culture, product innovation, marketing innovation, and the market performance of SMEs. The findings show that innovation culture is an effective source of both marketing innovation and product innovation (H1aand H1b). Furthermore, there are some reasonable statements about these results. Firstly, innovation culture is a prior condition for achieving organizational, marketing, and managerial success in competitive markets. Although previous research revealed the importance of innovation culture in an organization, various questions remain regarding the relationships between innovation culture and the innovative marketing strategies of SMEs.SMEs' innovation culture not only positively impacts on marketing strategies, but also positively strengthens product innovation performance. When a firm's innovation culture is strong, it has the ability to sustain marketing strategies and foster the generation of new ideas and services to satisfy customers. Also, the creation of an innovation culture may help to develop the process of product innovation and performance.The study reveals that a marketing innovation strategy has a significant and positive relationship with both product innovation andmarket performance (H2a and H2b). In the same light, previous studies noted the important role of marketing innovation on market performance, business performance, and SME performance. However, this study extends previous research studies by testing marketing innovation in an integrated model, focusing on SME and market performance. New products are successful when the associated development and marketing activities are well performed. Nevertheless, potential customers know little about a product when it is initially released on the market. Therefore, companies need new tools to introduce and promote it, which will ultimately lead to marketing innovation.Numerous studies argued that product innovation plays a critical role in the development of new products, process efficiency, and sustained competitive advantage, in terms of extending market share. The findings show that product innovation has a significant and positive relationship with market performance (H3). Moreover, unique new products have the effect of enhancing performance.The results of the model highlight that innovation culture and marketing innovation in SMEs have a positive direct relationship with product innovation. The results of the study offer a valuable perspective for researchers, implying that innovation culture stimulates the SMEs to differentiate their organizational culture and products from those of their competitors. As such, the present study contributes to the innovationliterature by improving the understanding of the relationship between innovation and the market performance of SMEs. Mainly, it extends the understanding of the relationships between innovation and market performance by analyzing the impact of marketing innovation and product innovation.Managerial implicationsThe findings of the study point out some implications for managers in terms of the importance of SME marketing innovation strategies and product innovation, with regard to increasing the market share. Firstly, SMEs should improve marketing innovation to achieve a competitive advantage, by building an innovative culture within the company and following the trends. Marketing innovation is crucial for SME managers when it comes to creating new and unique products, and for attaining superior market performance.Secondly, the findings of the study also propose that SMEs should balance their investment in terms of an innovational learning culture, marketing, and innovation processes, as part of the pursuit of improving market performance. These results help managers to achieve superior market performance. Thirdly, SMEs should improve their product innovation capability, by investing in promotion techniques, and introducing innovative marketing programs within the company. Furthermore, SMEs should be responsive to this type of innovationresulting from their organization environment and marketing related activities, as improving such capability in order to encourage innovation can the develop market performance.As one can observe, the model described in the study opens the door for a new approach on the part of managers regarding the manner in which SMEs make use of marketing and innovative skills, ensuring successful market performance. Additionally, embedding an innovation culture in the organizational structure can support a higher level of marketing and product innovation. Thus, managers can guide employee behavior, conduct, and integrate their new ideas in such a way as to achieve better market performance outcomes.中文创新文化，营销创新和产品创新如何影响中小企业的市场表现？引言众所周知，创新对公司的绩效有重大影响。
《ZH中小型民营企业内部控制问题研究》
《ZH中小型民营企业内部控制问题研究》一、引言在当今全球化和市场竞争激烈的环境下，内部控制已成为企业持续健康发展的重要保障。
对于ZH中小型民营企业而言，内部控制问题更是关系到企业的生存与发展。
本文旨在深入研究ZH中小型民营企业的内部控制问题，分析其现状、原因及影响，并提出相应的改进措施，以期为企业的稳健发展提供有益的参考。
二、ZH中小型民营企业内部控制现状目前，ZH中小型民营企业在内部控制方面存在诸多问题。
首先，内部控制制度不完善，缺乏科学、规范的管理制度。
其次，企业内部沟通不畅，各部门之间缺乏有效的信息传递与协作。
再者，内部审计与监督机制不健全，导致内部违规行为难以发现与纠正。
此外，员工素质参差不齐，部分员工对内部控制的认识不足，执行力度不够。
三、内部控制问题产生的原因ZH中小型民营企业内部控制问题的产生，既有企业内部原因，也有外部环境因素。
从企业内部来看，主要是管理制度落后、组织架构不合理、企业文化缺失等原因。
从外部环境来看，市场竞争激烈、法律法规不健全、政策支持不足等因素也对企业的内部控制造成了一定的影响。
四、内部控制问题的影响ZH中小型民营企业内部控制问题的影响是多方面的。
首先，影响企业的经营效率与效果，导致资源浪费、成本增加。
其次，增加企业的经营风险，可能导致企业陷入财务困境、法律纠纷等。
最后，影响企业的声誉与形象，降低市场竞争力。
五、改进措施针对ZH中小型民营企业的内部控制问题，本文提出以下改进措施：1. 完善内部控制制度：建立科学、规范的管理制度，明确各部门职责与权限，确保企业内部各项业务活动的有序进行。
2. 加强内部沟通与协作：建立有效的内部沟通机制，促进各部门之间的信息传递与协作，提高工作效率。
3. 健全内部审计与监督机制：设立独立的内部审计部门，加强对企业各项业务的监督与检查，及时发现并纠正内部违规行为。
4. 提高员工素质：加强员工培训，提高员工对内部控制的认识与执行力度，培养一批高素质、专业化的管理团队。
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。
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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)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。
作为管理者必须分析当前和今后潜在的风险。
由于其进行风险评估，所以他们必须采取切实有效的措施来设计和实施具体的相关政策和程序，以避免和尽量减少这些风险。
传统上，与控制相关的财政政策和程序通常可划分为以下几个基本类别：1、授权（所有交易需适当授权）；2、妥善记录（记录应旨在突出遗失物品）；3、安全的资产和档案（资产和档案，应该受到保护，且只提供给有需要的人）；4、不相容职务（理想的情况下，个别员工不应该在的职位上犯下隐瞒违规的事）；5、定期核对（会计记录应定期加以对比和调和）；6、定期复查（会计数据应定期比较它们代表的实际项目）；7、分析性复核（比较各项财务数据，并评估这些数据和其他数据，包括金融的、非金融的，以及预期的）。