民营中小企业内部控制问题研究_外文文献翻译
本科毕业论文内部控制外文文献翻译完整版中英对照
A Clear Look at Internal Controls: Theory and ConceptsHammed Arad (Philae)Department of accounting, Islamic Azad University, Hamadan, IranBarak Jamshedy-NavidFaculty Member of Islamic Azad University, Kerman-shah, IranAbstract: internal control is an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error. Internal Control is a major part of managing an organization. It comprises the plans, methods, and procedures used to meet missions, goals, and objectives and, in doing so, support performance-based management. Internal Control which is equal with management control helps managers achieve desired results through effective stewardship of resources. Internal controls should reduce the risks associated with undetected errors or irregularities, but designing and establishing effective internal controls is not a simple task and cannot be accomplished through a short set of quick fixes. In this paper the concepts of internal controls and different aspects of internal controls are discussed. Keywords: Internal Control, management controls, Control Environment, Control Activities, Monitoring1. IntroductionThe necessity of control in new variable business environment is not latent for any person and management as a response factor for stockholders and another should implement a great control over his/her organization. Control is the activity of managing or exerting control over something. he emergence and development of systematic thoughts in recent decade required a new attention to business resource and control over this wealth. One of the hot topic a bout controls over business resource is analyzing the cost-benefit of each control.Internal Controls serve as the first line of defense in safeguarding assets and preventing and detecting errors and fraud. We can say Internal control is a whole system of controls financial and otherwise, established by the management for the smooth running of business; it includes internal cheek, internal audit and other forms of controls.COSO describe Internal Control as follow. Internal controls are the methods employed to help ensure the achievement of an objective. In accounting and organizational theory, Internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's resources are directed, monitored, and measured. It plays an important role in preventing and detecting fraud and protecting the organization's resources, both physical (e.g., machinery and property) and intangible (e.g., reputation or intellectual property such as trademarks). At the organizational level, internal control objectives relate to the reliability of financial reporting, timely feedback on the achievement of operational or strategic goals, and compliance with laws and regulations. At the specific transaction level, internal control refers to the actions taken to achieve a specific objective (e.g., how to ensure the organization's payments to third parties are for valid services rendered.) Internal controlprocedures reduce process variation, leading to more predictable outcomes. Internal controls within business entities are called also business controls. They are tools used by manager's everyday.* Writing procedures to encourage compliance, locking your office to discourage theft, and reviewing your monthly statement of account to verify transactions are common internal controls employed to achieve specific objectives.All managers use internal controls to help assure that their units operate according to plan, and the methods they use--policies, procedures, organizational design, and physical barriers-constitute. Internal control is a combination of the following：1. Financial controls, and2. Other controlsAccording to the institute of chartered accountants of India internal control is the plan of organization and all the methods and procedures adopted by the management of an entity to assist in achieving management objective of ensuring as far as possible the orderly and efficient conduct of its business including adherence to management policies, the safe guarding of assets prevention and detection of frauds and error the accuracy and completeness of the accounting records and timely preparation of reliable financial information, the system of internal control extends beyond those matters which relate to the function of accounting system. In other words internal control system of controls lay down by the management for the smooth running of the business for the accomplishment of its objects. These controls can be divided in two parts i.e. financial control and other controls.Financial controls:- Controls for recording accounting transactions properly.- Controls for proper safe guarding company assets like cash stock bank debtor etc- Early detection and prevention of errors and frauds.- Properly and timely preparation of financial records I e balance sheet and profit and loss account.- To maximize profit and minimize cost.Other controls: Other controls include the following:Quality controls.Control over raw materials.Control over finished products.Marketing control, etc6. Parties responsible for and affected by internal controlWhile all of an organization's people are an integral part of internal control, certain parties merit special mention. These include management, the board of directors (including the audit commit tee), internal auditors, and external auditors.The primary responsibility for the development and maintenance of internal control rests with an organization's management. With increased significance placed on the control environment, the focus of internal control has changed from policies and procedures to an overriding philosophy and operating style within the organization. Emphasis on these intangible aspects highlights the importance of top management's involvement in the internal control system. If internal control is not a priority for management, then it will not be one for people within the organization either.As an indication of management's responsibility, top management at a publicly owned organization will include in the organization's annual financial report to the shareholders a statement indicating that management has established a system of internal control that management believes is effective. The statement may also provide specific details about the organization's internal control system.Internal control must be evaluated in order to provide management with some assurance regarding its effectiveness. Internal control evaluation involves everything management does to control the organization in the effort to achieve its objectives. Internal control would be judged as effective if its components are present and function effectively for operations, financial reporting, and compliance. he boards of directors and its audit committee have responsibility for making sure the internal control system within the organization is adequate. This responsibility includes determining the extent to which internal controls are evaluated. Two parties involved in the evaluation of internal control are the organization's internal auditors and their external auditors.Internal auditors' responsibilities typically include ensuring the adequacy of the system of internal control, the reliability of data, and the efficient use of the organization's resources. Internal auditors identify control problems and develop solutions for improving and strengthening internal controls. Internal auditors are concerned with the entire range of an organization's internal controls, including operational, financial, and compliance controls.Internal control will also be evaluated by the external auditors. External auditors assess the effectiveness of internal control within an organization to plan the financial statement audit. In contrast to internal auditors, external auditors focus primarily on controls that affect financial reporting. External auditors have a responsibility to report internal control weaknesses (as well as reportable conditions about internal control) to the audit committee of the board of directors.8. Limitations of an Entity's Internal ControlInternal control, no matter how well designed and operated, can provide only reasonable assurance of achieving an entity's control objectives. The likelihood of achievement is affected by limitations inherent to internal control. These include the realities that human judgment in decision-making can be faulty and that breakdowns in internal control can occur because of human failures such as simple errors or mistakes. For example, errors may occur in designing,Maintaining, or monitoring automated controls. If an entity’s IT personnel do not completely understand how an order entry system processes sales transactions, they may erroneously design changes to the system to process sales for a new line of products. On the other hand, such changes may be correctly designed but misunderstood by individuals who translate the design into program code. Errors also may occur in the use of information produced by IT. For example, automated controls may be designed to report transactions over a specified dollar limit for management review, but individuals responsible for conducting the review may not understand the purpose of such reports and, accordingly, may fail to review them or investigate unusual items.Additionally, controls, whether manual or automated, can be circumvented by the collusion of two or more people or inappropriate management override of internal control. For example, management may enter into side agreements with customers that alter the terms and conditions of the entity’s standard sales con tract in ways that would preclude revenuerecognition. Also, edit routines in a software program that are designed to identify and report transactions that exceed specified credit limits may be overridden or disabled.Internal control is influenced by the quantitative and qualitative estimates and judgments made by management in evaluating the cost-benefit relationship of an entity’s internal control. The cost of an entity's internal control should not exceed the benefits that are expected to be derived. Although the cost-benefit relationship is a primary criterion that should be considered in designing internal control, the precise measurement of costs and benefits usually is not possible.Custom, culture, and the corporate governance system may inhibit fraud, but they are not absolute deterrents. An effective control environment, too, may help reduce the risk of fraud. For example, an effective board of directors, audit committee, and internal audit function may constrain improper conduct by management. Alternatively, the control environment may reduce the effectiveness of other components. For example, when the nature of management incentives increases the risk of material misstatement of financial statements, the effectiveness of control activities may be reduced.9. Balancing Risk and ControlRisk is the probability that an event or action will adversely affect the organization. The primary categories of risk are errors, omissions, delay and fraud In order to achieve goals and objectives, management needs to effectively balance risks and controls. Therefore, control procedures need to be developed so that they decrease risk to a level where management can accept the exposure to that risk. By performing this balancing act "reasonable assurance” can be attained. As it relates to financial and compliance goals, being out of balance can causebe proactive, value-added, and cost-effective and address exposure to risk.11. ConclusionThe concept of internal control and its aspects in any organization is so important, therefore understanding the components and standards of internal controls should be attend by management. Internal Control is a major part of managing an organization. Internal control is an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error. According to custom definition, Internal Control is a process affected by an entity's board of directors, management and other personnel designed to provide reasonable assurance regarding the achievement of objectives in the following categories namely. The major factors of internal control are Control environment, Risk assessment, Control activities, Information and communication, Monitoring. This article reviews the main standards and principles of internal control and described the relevant concepts of internal control for all type of company.内部控制透视：理论与概念哈米德阿拉德（Philae）会计系，伊斯兰阿扎德大学，哈马丹，伊朗巴克Joshed -纳维德哈尼学院会员伊斯兰阿扎德大学，克尔曼伊朗国王，伊朗摘要：内部控制是会计程序或控制系统，旨在促进效率或保证一个执行政策或保护资产或避免欺诈和错误。
内部控制外文翻译资料
Internal management, establish a sound internal control system, enterprises and the needs for enterprises to face market risks and challenges. Only in accordance with the actual situation of their own, developed to meet the needs of internal management control system, and strictly follow the implementation can be sustained, steady and healthy development.内部管理，建立健全内部控制制度，企业和企业面临的市场风险和挑战的需要。
只有按照自己的实际情况，开发出满足内部管理控制系统的需求，并严格遵照执行能够持续，稳定和健康的发展。
The so-called internal control, the means by the enterprises board of directors, managers and other staff implementation, in order to ensure the reliability of financial reporting, operating efficiency and effectiveness of existing laws and regulations to follow, and so provide reasonable assurance that the purpose of the course. Internal controls related to enterprise production and management of the control environment, risk assessment, supervision and decision-making, information and transfer and self-examination, from a business perspective on the whole in all aspects of production. Their effective implementation will undoubtedly promote enterprise production and management to a new level, to promote the rationalization of business processes and standardization.所谓内部控制，董事会的企业董事会，经理和其他员工实施的，为保证财务报告的可靠性，现有的法律法规，经营的效率和效果跟踪，并提供合理的保证，本课程的教学目的。
内部控制文献综述范文外文
一、求会计内部控制的外文参考文献二、求有关企业内部控制的英文参考文献How to Manage a Small Business三、求会计内部控制的外文参考文献四、急企业经营失败、会计资讯失真及不守法经营在很大程度上都可归结为企业内部控制的缺失或失效，如巨人集团的倒塌、郑州亚西亚的衰败等。
内部控制制度是社会经济发展到一定阶段的产物，是现代企业管理的重要手段。
在资讯产业已经发达的当今社会，不断完善企业内部控制制度，对于防范舞弊，减少损失，提高资本的再生能力具有积极的意义。
一、何为内部控制制度内部控制制度最先以一种"内部牵制制度"的形式于20世纪40年代在美国的企业出现。
它是将一项由一人实施容易出现差错的经济业务，同时交给两位或两位以上的人员实施，客观上造成实施人之间的一种相互牵制关系，从而预防所实施的经济业务可以发生的差错。
其整体架构主要由控制环境、风险评估、控制活动、资讯交流、监督等五项要素构成。
我国企业内部控制制度理论起源于20世纪80年代，但到目前为止，尚未正式提出权威性的内部控制标准体系，对内部控制的完整性、合理性及有效性缺乏一个公认的标准体系。
二、我国企业内部控制制度的现状目前，绝大多数企业还未意识到内部控制制度的重要性，对内部控制制度也存在很多误解，甚至有些企业对内部控制的概念非常模糊，再加上公司治理结构上的先天不足以及组织结构和人员素质低等方面的原因，致使我国企业内部控制制度普遍薄弱。
我国企业内部控制制度的现状基本上可用几句话来概括：国有大中型企业的内部控制制度要比国有小企业完善，但执行有效性相对较差；外商投资企业的内部控制制度比较完善，执行也比较好；民营企业的内部控制制度大部分不是很完整，从完整性上说要比国有企业差，但已有制度执行情况却比国有企业要好。
由于我国管理国有企业已经有了几十年的发展历程，积累了一定的内部管理经验，一般说都有一定程度、一定范围的内部控制制度，或者说基本业务内部管理都有章可循。
内部控制理论与概念中英文对照外文翻译文献
内部控制理论与概念中英文对照外文翻译文献内部控制理论与概念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。
）内部控制程序reduce程变异，导致更加具有可预见性outcomes。
在业务实体内部控制也被称为业务控制。
它们是日常的工具使用的经理。
所有管理人员使用的内部控制，以帮助确保他们的经营单位，按照计划，他们使用的方法-政策、程序、组织设计和身体的障碍构成。
内部控制是对以下组合： 1、财务控制 2、其他控件。
根据内部控制研究所印度特许会计师是该组织计划和所有的方法和程序，通过了包括一个由管理机构，以协助实现业务管理的目的是确保尽可能高效有序进行可能的坚持管理政策，对资产的安全护卫预防和信息检测欺诈行为和错误的准确性和完整性的财务会计的可靠记录，及时编制，控制系统内部的事务以外延伸涉及到会计系统的功能。
内部控制外文文献及翻译
中文4500字本科生毕业设计（论文）外文原文及译文所在系管理系学生姓名郭淼专业会计学班级学号指导教师2013年6月外文文献原文及译文Internal ControlEmergence and development of the theory of the evolution of the internal controlInternal control in Western countries have a long history of development, according to the internal control characteristics at different stages of development, the development of internal control can be divided into four stages, namely the internal containment phase, the internal control system phase, the internal control structure phase, overall internal control framework stage.Internal check stages: infancy internal controlBefore the 1940s, people used to use the concept of internal check. This is the embryonic stage of internal control. "Keshi Accounting Dictionary" definition of internal check is "to provide effective organization and mode of operation, business process design errors and prevent illegal activities occur. Whose main characteristic is any individual or department alone can not control any part of one or the right way to conduct business on the division of responsibility for the organization, each business through the normal functioning of other individuals or departments for cross-examination or cross-control. designing effective internal check to ensure that all businesses can complete correctly after a specified handler in the process of these provisions, the internal containment function is always an integral part. "The late 1940s, the internal containment theory become important management methods and concepts. Internal check on a "troubleshooting a variety of measures" for the purpose of separation of duties and account reconciliation as a means to money and accounting matters and accounts as the main control object primary control measures. Its characteristics are account reconciliation and segregation of duties as the main content and thus cross-examination or cross-control. In general, the implementation of internal check function can be roughly divided into the following four categories: physical containment; mechanical containment; institutional containment; bookkeeping contain. The basic idea is to contain the internal "security is the result of checks and balances," which is based on two assumptions: First: two or more persons1西安交通大学城市学院本科毕业设计（论文）or departments making the same mistake unconsciously chance is very small; Second: Two or more the possibility of a person or department consciously partnership possibility of fraud is much lower than a single person or department fraud. Practice has proved that these assumptions are reasonable, internal check mechanism for organizations to control, segregation of duties control is the foundation of the modern theory of internal control.Internal control system phases:generating of internal controlThe late1940s to the early1970s, based on the idea of internal check, resulting in the concept of the internal control system, which is the stage in the modern sense of internal control generated. Industrial Revolution has greatly promoted the major change relations of production, joint-stock company has gradually become the main form of business organization of Western countries, in order to meet the requirements of prevailing socio-economic relations,to protect the economic interests of investors and creditors, the Western countries have legal requirements in the form of strengthen the corporate financial and accounting information as well as internal management of this economic activity.In 1934, the "securities and exchange act" issued by the U.S. government for the first time puts forward the concept of "internal accounting control", the implementation of general and special authorization book records, trading records, and compared different remedial measures such as transaction assets. In 1949, the American institute of certified public accountants (AICPA) belongs to the audit procedures of the committee (CPA) in the essential element of internal control: the system coordination, and its importance to management department and the independence of certified public accountants' report, the first official put forward the definition of internal control: "the design of the internal control includes the organization and enterprise to take all of the methods and measures to coordinate with each other. All of these methods and measures used to protect the property of the enterprise, to check the accuracy of accounting information, improve the efficiency of management, promote enterprise stick to established management guidelines." The definition from the formulation and perfecting the inner control of the organization, plan, method and measures such as rules and regulations to implement internal control, break through the limitation of control related to the financial and accounting department directly, the four objectives of internal control, namely the enterprise in commercial2外文文献原文及译文activities to protect assets, check the veracity and reliability of financial data, improve the work efficiency, and promote to management regulations. The definition of positive significance is to help management authorities to strengthen its management, but the scope of limitation is too broad. In 1958, the commission issued no. 29 audit procedures bulletin "independent auditors evaluate the scope of internal control", according to the requirements of the audit responsibility, internal control can be divided into two aspects, namely, the internal accounting control and internal management control. The former is mainly related to the first two of the internal control goal, the latter mainly relates to the internal control after two goals. This is the origin of the internal control system of "dichotomy". Because the concept of management control is vague and fuzzy, in the actual business line between internal control and internal accounting control is difficult to draw. In order to clear the relations between the two, in 1972 the American institute of certified public accountants in the auditing standards announcement no. 1, this paper expounds the internal management control and internal accounting control: the definition of "internal management control including, but not limited to organization plan, and the administrative department of the authorized approval of economic business decision-making steps on the relevant procedures and records. This authorization of items approved activities is the responsibility of management, it is directly related to the management department to perform the organization's business objectives, is the starting point of the economic business accounting control." At the same time, the important content of internal accounting control degree and protect assets, to ensure that the financial records credibility related institutions plans, procedures and records. After a series of changes and redefine the meaning of the internal control is more clear than before and the specification, increasingly broad scope, and introduces the concept of internal audit, has received recognition around the world and references, the internal control system is made.The internal control structure stage: development of the internal controlTheory of internal control structure formed in the 90 s to the 1980 s, this phase of western accounting audit of internal control research focus gradually from the general meaning to specific content to deepen. During this period, the system management theory has become the new management idea, it says: no physical objects in the world are composed of elements of3西安交通大学城市学院本科毕业设计（论文）system, due to the factors, there exists a complicated nonlinear relationship between system must have elements do not have new features, therefore, should be based on the whole the relationship between elements. System management theory will enterprise as a organic system composed of subsystems on management, pay attention to the coordination between the subsystems and the interaction with the environment. In the modern company system and system management theory, under the concept of early already cannot satisfy the need of internal control systems. In 1988, the American institute of certified public accountants issued "auditing standards announcement no. 55", in the announcement, for the first time with the word "internal control structure" to replace the original "internal control", and points out that: "the enterprise's internal control structure including provide for specific target reasonable assurance of the company set up all kinds of policies and procedures". The announcement that the internal control structure consists of control environment, accounting system (accounting system), the control program "three components, the internal control as a organic whole composed of these three elements, raised to the attention of the internal control environment.The control environment, reflecting the board of directors, managers, owners, and other personnel to control the attitude and behavior. Specific include: management philosophy and operating style, organizational structure, the function of the board of directors and the audit committee, personnel policies and procedures, the way to determine the authority and responsibility, managers control method used in the monitoring and inspection work, including business planning, budgeting, forecasting, profit plans, responsibility accounting and internal audit, etc.Accounting systems, regulations of various economic business confirmation, the collection, classification, analysis, registration and preparing method. An effective accounting system includes the following content: identification and registration of all legitimate economic business; Classifying the various economic business appropriate, as the basis of preparation of statements; Measuring the value of economic business to make its currency's value can be recorded in the financial statements; Determine the economic business events, to ensure that it recorded in the proper accounting period; Describe properly in the financial statements of4外文文献原文及译文economic business and related content.The control program, refers to the management policies and procedures, to ensure to achieve certain purpose. It includes economic business and activity approval; Clear division of the responsibility of each employee; Adequate vouchers and bills setting and records; The contact of assets and records control; The business of independent audit, etc. Internal structure of control system management theory as the main control thought, attaches great importance to the environmental factors as an important part of internal control, the control environment, accounting system and control program three elements into the category of internal control; No longer distinguish between accounting control and management control, and uniform in elements describe the internal control, think the two are inseparable and contact each other.Overall internal control framework stages: stage of internal controlAfter entering the 1990 s, the study of internal control into a new stage. With the improvement of the corporate governance institutions, the development of electronic information technology, in order to adapt to the new economic and organizational form, using the new management thinking, "internal control structure" for the development of "internal control to control the overall framework". In 1992, the famous research institutions internal control "by organization committee" (COSO) issued a landmark project - "internal control - the whole framework", also known as the COSO report, made the unification of the internal control system framework. In 1994, the report on the supplement, the international community and various professional bodies widely acknowledged, has wide applicability. The COSO report is a historical breakthrough in the research of internal control theory, it will first put forward the concept of internal control system of the internal control by the original planar structure for the development of space frame model, represents the highest level of the studies on the internal control in the world.The COSO report defines internal control as: "designed by enterprise management, to achieve the effect and efficiency of the business, reliable financial reporting and legal compliance goals to provide reasonable assurance, by the board of directors, managers and other staff to5西安交通大学城市学院本科毕业设计（论文）implement a process." By defining it can be seen that the COSO report that internal control is a process, will be affected by different personnel; At the same time, the internal control is a in order to achieve business objectives the group provides reasonable guarantee the design and implementation of the program. The COSO report put forward three goals and the five elements of internal control. The three major target is a target business objectives, information and compliance. Among them, the management goal is to ensure business efficiency and effectiveness of the internal control; Information goal is refers to the internal control to ensure the reliability of the enterprise financial report; Compliance goal refers to the internal controls should abide by corresponding laws and regulations and the rules and regulations of the enterprise.COSO report that internal control consists of five elements contact each other and form an integral system, which is composed of five elements: control environment, risk assessment, control activities, information and communication, monitoring and review.Control Environment: It refers to the control staff to fulfill its obligation to carry out business activities in which the atmosphere. Including staff of honesty and ethics, staff competence, board of directors or audit committee, management philosophy and management style, organizational structure, rights and responsibilities granted to the way human resources policies and implementation.Risk assessment: It refers to the management to identify and take appropriate action to manage operations, financial reporting, internal or external risks affecting compliance objectives, including risk identification and risk analysis. Risk identification including external factors (such as technological development, competition, changes in the economy) and internal factors (such as the quality of the staff, the company nature of activities, information systems handling characteristics) to be checked. Risk analysis involves a significant degree of risk estimates to assess the likelihood of the risk occurring, consider how to manage risk.Control activities: it refers to companies to develop and implement policies and procedures, and 6外文文献原文及译文to take the necessary measures against the risks identified in order to ensure the unit's objectives are achieved. In practice, control activities in various forms, usually following categories: performance evaluation, information processing, physical controls, segregation of duties.Information and communication: it refers to enable staff to perform their duties, to provide staff with the exchange and dissemination of information as well as information required in the implementation, management and control operations process, companies must identify, capture, exchange of external and internal information. External information, including market share, regulatory requirements and customer complaints and other information. The method of internal information including accounting system that records created by the regulatory authorities and reporting of business and economic matters, maintenance of assets, liabilities and owners' equity and recorded. Communication is so that employees understand their responsibilities to maintain control over financial reporting. There are ways to communicate policy manuals, financial reporting manuals, reference books, as well as examples such as verbal communication or management.Monitoring: It refers to the evaluation of internal controls operation of the quality of the process, namely the reform of internal control, operation and improvement activities evaluated. Including internal and external audits, external exchanges.Five elements of internal control system is actually wide-ranging, interrelated influence each other. Control environment is the basis for the implementation of other control elements; control activities must be based on the risks faced by companies may have a detailed understanding and assessment basis; while risk assessment and control activities within the enterprise must use effective communication of information; Finally, effective monitoring the implementation of internal control is a means to protect the quality. Three goals and five elements for the formation and development of the internal control system theory laid the foundation, which fully reflects the guiding ideology of the modern enterprise management idea that security is the result of systems management. COSO report emphasizes the integration framework and internal control system composed of five elements, the framework for the7西安交通大学城市学院本科毕业设计（论文）establishment of an internal control system, operation and maintenance of the foundation.In summary,because of social, economic and environmental change management, internal control functions along with the changes, in order to guide the evolution of the internal control theory. As can be seen from the history of the development of internal control theory, often derived from the internal control organizational change management requirements, from an agricultural economy to an industrial economy, innovation management methods and tools for the development of the power to bring internal controls.From the internal containment center,controlled by the internal organization of the mutual relations between the internal control of various subsystems and went to COSO as the representative to the prevention and management loopholes to prevent the goal, through the organization of control and information systems,to achieve the overall system optimization of modern internal sense of control theory, from Admiral time, corresponding to the two economic revolution.Therefore, in the analysis of foreign internal control theory and Its Evolution, requires a combination of prevailing socio-economic environment and business organization and management requirements, so as to understand the nature of a deeper internal control theory of development.8外文文献原文及译文译文：内部控制Ge.McVay一、内部控制理论的产生与发展演进内部控制在西方国家已经有比较长的发展历史，根据内部控制在不同发展阶段的特征，可以将内部控制的发展分为四个阶段，即内部牵制阶段、内部控制制度阶段、内部控制结构阶段、内部控制整体框架阶段。
关于内部控制的外文文献
Asian Social Science; V ol. 9, No. 4; 2013ISSN 1911-2017 E-ISSN 1911-2025Published by Canadian Center of Science and Education Chinese Private Enterprises’ Management InnovationRi Nan11 Tianjin University of Commerce, Tianjin, ChinaCorrespondence: Ri Nan, Tianjin University of Commerce, Tianjin 300134, China. Tel: 86-136-8219-7910. E-mail: nanri0729@Received: January 11, 2013 Accepted: February 5, 2013 Online Published: March 28, 2013doi:10.5539/ass.v9n4p51 URL: /10.5539/ass.v9n4p51AbstractSince the reform and opening, private enterprises of China have got a rapid development, and have done a great contribution to the continual development of national economy. However, with the change of external and internal situations, private enterprise management appears to be defective, sometimes it even does harm to the development of the enterprises. This reports aims to present of the problem of private enterprises in China. In order to solve this problem, Chinese private enterprises should accelerate the management innovation.We analyzed the necessities of enterprises’ management innovation, the motivation of management innovation, obstacles to management innovation.Finally, it puts forward the countermeasures to solve the problems. Keywords: private enterprise, China, innovation1. IntroductionAfter more than three decades of rapid development, we see the emergence of a very strong private sector in China. Indeed, private enterprises have grown rapidly over the years and become an integral part of the Chinese economy. The Bank of Communications of China published a report regarding the wealth creation and management of China's private enterprises on May 16 2011. The report shows that while the private enterprises of China continue to make contributions to the GDP and create jobs, their wealth is also increasing rapidly. Private Chinese enterprises exported goods worth $481.3 billion in 2010, a jump of 223 percent compared with 2005, said a report by the All-China Federation of Industry & Commerce (ACFIC).The number of private enterprises in China exceeds 8.4 million after a yearly increase of 14.3 percent on average over the past five years. They account for more than 74 percent of China's total enterprises. However, China's private enterprises face increasing pressure from price hikes in raw materials, rising labor costs, financing difficulties, and a heavy tax burden. In order to do a good job, private enterprises have to implement management innovation. In this paper, we intend to discuss the necessities of implement management innovation, the motivation of management innovation, the obstacles to management innovation, and gave some suggestions on how to promote the management innovation.2. Relevant Literature ReviewThere is a considerable literature regarding the Chinese private enterprises. Most of the Chinese private enterprises are family business. Family business is generally viewed as the most common form of business structure. There is also a lack of the precise definition of private business. While some researchers avoid the use of clear definitions, others apply the definitions that most suit their researches. The definitional problem is compounded when the controversy emerges about whether it should include all blood relations and in-laws. Fahed-Sreh(2009) explains a family firm as any business that is controlled or influenced by a ‘single family’ and which is also intended to remain in family. Brrdthistle & Fleming (2005) and Birdthistle (2008) operate their studies on definition of family business, which regards it as ‘any form of business association that is classified as an SME (less than 250 employees)and where the majority ownership is held by the family/family members in the family business and/or the family is represented on the board of Directors’. This definition seems to ignore the succession issue, which is considered as a major focus of family business. But within the context of China, the family business is undeveloped compared to those in developed countries and exist only for a very short period. Most family businesses are still within the control of first-generation. The definition of family business here just emphasizes on the majority control of ownership held by the family/family members.In regard to the researches on family business, many people address the differences between family and non-family businesses. Harris et al. (2004) conclude that family-owed establishments are less likely to allowworkforce engagement via a range of communication approaches in comparison to non-family firms. Others also explore issues on family business in terms of varied perspectives and emphases. Birdthistle and Fleming (2005) investigate the creation of a learning organization within the framework of family SMEs and conclude that small and medium-sized family firms display some of the characteristics of a learning organization. In relation to the development of growth strategy, Kreiser et al. (2006) suggest that family firms typically apply conservative strategies in the very beginning and often maintain tight control of the strategic decision-making process within the family unit. Rather, researches into family business have noted the strategic advantages of being embedded within family relations. Spanos et al. (2008) treat family as a real source of competitive advantage for the firm since the owner (family) is usually involved in the key decision making process.3. China Has Grown Because of Private EnterprisesAfter more than three decades of rapid development, we see the emergence of a very strong private sector in China. Indeed, private enterprises have grown rapidly over the years and become an integral part of the Chinese economy.Today, entrepreneurship and the development of private enterprises continue to be at the forefront of economic development. They have not only contributed significantly to economic growth, employment, and tax revenue, but also played an increasingly dominant role in management, corporate social responsibility and compliance. These contributions help China achieve development in a more sustainable way.China's private enterprise reforms began first in agriculture in 1978 and spread from there. Agriculture accounted for most of Chinese output and most of the labor force when Mao died in 1976 and the reform period could begin. The freeing of agriculture from collective farms is the most important untold part of the Chinese growth story.Agricultural reforms began spontaneously from below, even before the "Reform" Party Congress of 1978 that installed reformer Deng Xiaping in power. A Chinese reform official later admitted: "In fact, reform wasn't discussed. Reform wasn't listed on the agenda, nor was it mentioned in the work reports."What became known as the "contract responsibility system" was sparked spontaneously by eighteen peasants from Xiaogang village in Anhui province. They secretly divided communal land in November 1978 and agreed to farm their plots individually, each contributing their share of the state quota. The state got its due and the peasants kept what was left over. The peasants' separation of their land from the collective farm was illegal, highly dangerous, and done without the approval of regional officials.As agricultural production soared, Deng Xiaping and his CPC realized that they should not resist something that was working. By 1982, more than 90 percent of rural dwellers worked under the contract responsibility system, but they were allowed only one- to three-year contracts on their land. It was only in 2003 that the state gave out longer-term leases.The spontaneous reforms in agriculture meant that new supplies of food products needed markets and that markets needed infrastructure. Rural dwellers created a private trade network, and, within one year, most state food stores were out of business. Rural entrepreneurs then created new businesses, such as hotels, services, private restaurants, and small-scale manufacturing, through the three Fs (friends, family and fools).They bribed local officials to register their companies as "township and village enterprises." They created fake "red hat" enterprises, that is, private companies masquerading as state companies, and sham collective enterprises, or they used state enterprises to issue receipts and open bank accounts. Large private manufacturing firms developed first in predominantly agricultural provinces. China's largest agribusiness was founded by brothers who left the city to found their company in rural Sichuan. Rural entrepreneurs built the largest refrigeration and air-conditioning companies in China.4. The Necessities of Chinese Enterprises’ Management InnovationMost of the Chinese private enterprises are family business, highly centralized managed.This model can save costs, and maintain the flexibility of operation.However, this kind of management model also has a lot of problems, and it caused more problems with the change of environments and out of the enterprises, sometimes these shortcomings even constrain the development of private enterprises.Private enterprises have to improve their management model if they want to be strong in the future.4.1 Expand the Operate and Assets ScaleThe process and function of the enterprise will become more and more complicated as the Chinese enterprises’ assets increased. If we still use the old information management, internal and external information of the enterprises will both become confusing. This will hinder the rapid development of the enterprises. Many Chineseprivate businesses have such problems. Some private enterprises’ employees behave against the enterprises’ regulations and will be discovered only when such behavior is causing serious consequences. Therefore, private enterprises should take new management methods before expanding. The primary task is to create a new organization structure, in which the corporations’ internal information will be transmitted in time, and the leader of the enterprises can get more suggestions for the enterprises’ operation.4.2 Enter into Capital-Intensive and Technology Intensive IndustriesAs China's reform and opening up process, some of the best private enterprises enter into capital-intensive industries and technology intensive industries in which strategic management is very important to enterprises’ survival and development. Sorry to private enterprises, most of them haven’t even thought of strategic management. They don’t have a clear idea of their market orientation, competitors or competitive environment. Affected by experiences which they got at the process of starting business, executives still take the development of enterprises as a kind of speculation. To those private enterprises which have entered into technology intensive industries, competitive edge have to be won by create self-owned core technologies. Those private enterprises are kind of technology based businesses or higher level knowledge-based enterprises, in which the research of knowledge management and technical research and development has become the key to enterprises’ development. Therefore, both the organization and its operating system have to change to get along well with the need of knowledge management. This is a great reform to management idea, management technology and management method.4.3 Make Best Use of Human ResourcesAt the beginning of starting a business, the entrepreneurs’ social capital and ability to find opportunities are very important. Owing to these good entrepreneurs, private enterprises grew up fast in the past years when there were not enough products in the market. However, the market is now full of products and with fierce competition. Private enterprises will end in disaster if they still depend on the entrepreneurs’ social capital and ability to develop. Private enterprises’ owners should change the idea that developing is the job of themselves, welcome workers with great abilities to join the enterprises, and let the human resources become the engine of enterprises’ development. In order to do this, private enterprises have to change their human resource management, which are not attractive to workers. They should pay more attention to the need of workers, to attract good workers to join in, to train old workers to make them more talent, and to give more inspiration to the employees to keep them.4.4 DevelopThe process of private enterprises’ develop is a strategic process, which needs a long-term development strategy. The strategy should change as the situations of the enterprises change. That is to say, the strategy should change with the market competition, enterprises’ competitive edge, etc.5. Innovative Power of Private Enterprises’ ManagementInnovative power is the main reason to conduct and sustained the innovation in enterprise’s development. The power of innovation is complicated. Private enterprise’s management innovative power comes mainly from the following aspects:5.1 InterestsPeople play a very important part in enterprises. It is one of the key factors to enterprises’ survival and development. Different people have different positions, thus their power, responsibility and interests are also different. The main task of management innovation is to abolish the existing power, responsibility, interests and establish a new pattern according to the environmental requirements. Everyone in the enterprise wants to gain more interests according to the innovation. Investors care about the enterprise’s development and capital value, seeking for maximize investment returns. On one hand, they want to further enhance enterprise’s vitality and sustain the growth with the help of management innovation; on the other hand, they hope that by implementing management innovation, they can strengthen the supervision and control of the enterprise so as to protect their rights. Proprietors want maximize their utility through innovation. That is to say, they want secure more power, more income, subsidies, and to promote their positions. A common worker may want to secure more income, better treatment, and effectively protect the legitimate rights and interests. Other stakeholders, such as the government, banks, the community, the creditors, partners, all want to protect their own interests and gain a higher income through management system innovation. The desire to gain more interests can become the engine of management innovation.5.2 Psychological PowerInnovation is promoted not only by interests, but also by psychology. It is one of the most important human needs. The fulfillment of innovation on success, personal values and responsibilities often become the power of innovation. Both the investors and proprietors want to show their abilities and values from successful management innovation. For professional managers, they have to responsible for the enterprise according to professional and ethical requirements. Therefore, they have a strong will to lead the enterprise to success through innovation. Besides, there is still someone who wants to take greater social responsibilities for society to make more contributions and become a noble man through management innovation. All these wishes and believes are psychological power which will promote management innovation.5.3 Enterprises ThemselvesAs an organism, enterprises have demand to innovating in certain condition. As the environment inside and outside the enterprises change, the existing management model doesn’t conform to the new situation, thus the development of the enterprises will stop. In such case, managers will have to change the exiting management model. This kind of innovation is forced by the enterprises themselves. If the managers fail to notice the problem and take no action, the enterprise will have great trouble, some even will bankrupt. Besides, changes of the society, policy and law can also force the enterprises to improve their management.6. Obstacles to Private Enterprises’ Management Innovation6.1 The Low Quality of ManagerOwing to historical reasons, most of the private enterprises’ owners haven’t received the formal education, not to mention comprehensive and systematic business administration training. Thus they don’t have enough management theories, methods and skills. Some of them even don’t know English and computers. These problems may hamper their work. What’s more, some of the owners are easy to be content and not aggressive. These may not be good for the enterprises’ development.6.2 Inefficient Management ModelAt present most of the private enterprises use the family management model. The distinct characteristic of this management model is that owners or their relatives run the enterprises and control the whole production and operation process all by themselves. It is proved that this kind of management model is good for starting a business but bad for developing a business. At the beginning of starting a business, this kind of model can collect talents and capital at a very low cost. For most of the talents belong to a single family, their interests are the same. So these talents will devote all they have to fight for the enterprise together. This hard work sometimes really works. It can help the enterprise grow up into a bigger scale enterprise with competitive advantage. However, as the enterprises’ scales grow, the old family management model becomes more and more inefficient. First, owners treat their relatives and exotic workers differently make the exotic workers unhappy. Second, the owners just follow their feelings to make decisions for the enterprises without listen to others. Third, the managerial authority will be passed on to their descents. All these factors make the enterprises hard to develop.6.3 Management BeliefPrivate enterprises choose family management model indicate that they take the family interests as the most important thing. This can be explained by Chinese traditional culture. First, in Chinese traditional culture, family is the basic economic unit. The chief function of family is the ownership of enterprises’ wealth. Second, “obey” is very important in a family which means that people have to follow their parents’ decisions. These factors give the owners absolute decision-making rights. All the descents have to follow these decisions to defend the family’s interests. Followed by these believes, many private enterprises seeking for the maximum family interests at the cost of social interests. For example, some private enterprises defraud tax, produce counterfeited products. All these bad behavior not only caused bad effects on the social economic order and marketing order but also damaged the social image of the private enterprises. And these effects damaged the living environment of the private enterprises in return.6.4 Human Resources Management6.4.1 The Unfair Hiring SystemMost of Chinese private enterprises choose family management model, that is to say, they hire workers according to relationships. If the workers are close to the owner, like the owner’s relatives, students, friends and so on, they will be considered important and trustworthy. On the contrary, if the relationship between workers and the owners is just employees and employers, the workers will be ignored and distrusted. What’s more, theowners give different treatments to the workers according to relationships, too. Those who are close to the owners will get better pay. This kind of human resource management makes the common workers very unhappy, they find the system unfair, have no security and have no sense of belonging. Therefore, many workers quit their jobs in the private enterprises. When talents are gone, the private enterprises will end in disaster.6.4.2 Ignore Talent: It Is True That the Owners Are Very CleverWhen starting a business, all decisions are made by the owners themselves. And these decisions really works, the enterprises grow from infants to sizable enterprises. In some ways, there will be no private enterprises if there were no such excellent owners. However, these legends also have some bad effects. Some of the owners will become conceit and opinionated. They don’t pay much attention to the talents. They believe that their own intelligence can handle all the troubles. Many owners hire talents just for decorating the enterprise. This is very dangerous for an enterprise to live in nowadays.6.4.3 Little Training for the Employees: In Order to PromoteThe enterprise’s development, some private enterprises try many ways to attract excellent graduates to join in. However, most of the enterprises site in middle and small city. Even some of the graduates want to work there, they don’t want to take their registered permanent residence there. In this case, the enterprises will have no security on keeping these graduates. They fear that these graduates will leave after a few years. So they have no incentive to train these graduates. On the other hand, no training for the graduates makes the graduates very worry about the future. How to solve this vicious circle is very important for private enterprises’ development. 6.4.4 The Lack of Effective Incentive MechanismsEffective incentive mechanisms can arouse the employees’ potential abilities, create a homegrown innovation environment, attract talents in and out of the enterprise. However, most of the Chinese private enterprises ignore the talents management, ignore employees’ needs, and lack effective incentive mechanisms. In the long term, these problems will become the bottle-neck which obstructs stable development of an enterprise.7. The Ways to Enforce Administrative CreationWith the implementation of China’s economic system reform, the external environment of the management innovation will be better and better. Enterprises should also take actions to promote innovation.7.1 Pay Attention to Management InnovationManagement is not only a kind of science but also productive forces. Good management is an important factor to enterprises’ long-term development. The workers, especially the managers should pay attention to enterprises’ management, and make it an engine to management innovation.7.2 Improve the Quality of the EntrepreneurEntrepreneurs are the soul of enterprises. Their qualities determine the management qualities and enterprises’ development in the future. Therefore, the improvement of their qualities is the key factor to enterprises’ development. Generally speaking, a successful entrepreneur should have the following qualities: first, he must have a wide range of knowledge and skilled management techniques. Second, he must be good at communicating with others. Third, he must be very aggressive. Forth, he must have a strong sense of responsibilities. Only when an entrepreneur has these characteristics can he promise the enterprise a bright future while do no harm to the society.7.3 Improve the Property Rights SystemThe property rights structure of most private enterprises is single and closed. It is limited to personal property rights. The problem of this kind of property rights system is that enterprises may have difficulties in getting rid of personal and family control system, departing the ownership and management power, changing the investor’s model into managerial management model, and accepting social capital. These problems will set back the enterprises’ development. Therefore, if the private enterprises want to grow bigger and stronger, they have to get rid of the family management model and welcome other investors to join in. In this way, the shortcomings of closed property rights will be solved, more capital can be used for the enterprises’ expansion.7.4 Change the Management ModelNowadays the property rights are belonging to a single family. The leader of the family makes decisions for the enterprise. When the leader quit, the management power will be passed on to his descents. However, not all descents are as clever as their ancestors. Sometimes, they are not good at operating an enterprise and this will bring disaster to the enterprise. To avoid this tragedy, the owner should choose the most suitable successor to bethe manager, either he is the descent or not, and let the unsuitable descents be shareholders. “Most suitable” means he is best at manage an enterprise.7.5 Form an Environment of Management Innovation CultureFor enterprises, the most important value of management innovation is that the enterprises’ problems can be solved much better. The characteristics and practices of management innovation show that management innovation often appears when workers have different ideas in solving a same problem. That is to say, the workers get stuck, hold different opinions in solving them, discuss advantages and disadvantages of these solutions, and finally create a best solution. This best solution may be considered as part of the enterprises’ management innovations. So enterprises can pay more attention to cultivate management innovation environment. Call for the workers to join in the management innovation so as to create more solutions.7.6 Try to Make the Enterprises and Social Live in HarmonyEnterprises are profit-making organizations, and seeking for the maximum interests is one of their duties. However, enterprises’ interests can’t be counted only by profits at present. They must consider interests both at present and in the future. If they only seek for profits at present, and smuggling, cheating, producing fake products and so on, their social image will be very bad. In the long run, people wouldn’t buy their products. And this will finally ruin the enterprises’ future. So enterprises should put the future interests and present interests together,form a good social image so as to live in harmony with the society.7.7 Improve the Human Resource Management SystemIn order to break the bottlenecks of lacking talents, private enterprises have to pay more attention to their employees, select employees by their abilities instead of by relationships. Besides, enterprises should accept all kinds of talents, especially those who are good at research, development and management. Furthermore, private enterprises should give different employees different incentives. That means enterprises should give employees prizes which they need most. For example, if an employee wants to promote himself, enterprises should give him more opportunities to study and give him a promotion when he deserves it. Finally, private enterprises should create a good, comfortable environment so that employees can do their best.8. ConclusionThe main purpose of this paper is to give some suggestions on how to innovate private enterprises’ management. We analyze the necessities of private enterprises’ management innovation, the motivation of management innovation, the obstacles to management innovation, and finally we come to the solution. We think that, in order to develop, the private enterprise should pay attention to management innovation, improve the quality of the entrepreneur, improve the property rights system, change the management model, form an environment of management innovation culture, try to make the enterprises and social live in harmony, and improve the human resource management system.ReferencesBirdthistle, N. (2008). Family SMEs in Ireland as learning organizations. The Learning Organization, 15(5)./10.1108/09696470810898393Birdthistle, N., & Fleming, P. (2005). Creating a learning organization within the family business: an Irish perspective. Journal of European Industrial Training, 29(9)./10.1108/03090590510629858 Chua, J. H., James, J. C., & Lloyd, P. (2006, Summer). Steier. Extending the theoretical horizons of family business research. Entrepreneurship Theory and Practice.Fahed-Sreih, J. (2009). An exploratory study on a new corporate governance mechanism: Evidence from small family firms. Management Research News, 32(1)./10.1108/01409170910922023Gu, B. R. (2006). Culture obstacles to private enterprises’ management innovation. Enterprise Development Forum, (12).Harris, M., & Raviv, A. (1991). The Theory of Capital Structure. Journal of Finance, 46(1)./10.1111/j.1540-6261.1991.tb03753.xHong, S. (2003). Modern Institutional Economics. Beijing: Peking University Press.Klyver, K. (2007). Shifting family involvement during the entrepreneurial process. International Journal of Entrepreneurial Behaviour &Research, 13(5). /10.1108/13552550710780867Kreiser, P. M., Ojala, J., Lamberg, J. A., & Melander, A. (2006). A historical investigation of the strategic process。
内部控制外文文献及翻译
LNTU---Acc附录A关于内部控制的意见 如果要证明功能扩展到包含内部控制的有效性，那么报告准则则必须制定，若干基本问题必须被解决。
随着日益频繁增长，审计员听取了他们应该发表的一个效力于客户的内部控制制度建议的意见。
这一证明功能扩展的主张者迅速指出，目前已经有了实例如独立审计师的报告公开他们的客户的内部控制制度和一些政府机构的成效，包括一些空置中的美国证券和交易委员会，都需要一个报告。
这些证实类型的反对者公布了任何关于内部控制的有效性，他们认为，目前有显着性差异监管机构的报告要求和提出意见的内部控制将会误导公众。
本文综述了目前报告的做法，考虑到理想状态相关的危害的特点，并最后提出了一些在任何给与最后判决之前必要的予以回答的问题。
现状报告 虽然审计员的报告中的一些情况提及了内部控制的性质，但作出的本质陈述还有很大不同的效应。
大型银行。
关于对内部控制的观点事实上出现在一些大型银行和看法发行的年度报告中。
有时这些意见是被董事会要求的。
例如，下面的主张出现在1969年年度报告的一个大型纽约银行中，作为第3款的独立会计师的标准短形式的报告： 我们的审核工作包括评价有效性，大块的内部会计控制，其中还包括内部审计。
我们认为，在于程序的影响下，再加上银行内部审计工作人员所进行的审核，这些构成一个有效的系统的内部会计控制。
意见被提供给几个其他银行，但它们基本上引用的意见是一样的。
美国证券交易委员会的规定。
美国证券交易委员会表格X-17A-5，要求独立审计师作出某些有关的内部控制陈述，并必须在每年的大多数成员国家与每一个证券经纪或注册的交易商根据1934年证券交易法第15条进行交流时。
此外，美国证券交易委员会的第17a-5(g)规定要求独立的核数师的报告要包含“一份如，是否会计师审查了程序，要安全措施保障客户的证券的声明中”此外，许多股票交易所要求该报告要表明审查已取得的“会计制度，内部会计控制和程序，是为维护证券，包括适当的测试它们对以后的期间，检验日期前”，很显然，美国证券交易委员会的工作人员更倾向于考虑，会计师包括了语言相似，所要求的所有报告的交流提交给证券交易委员会。
内部控制【外文翻译】
外文文献翻译译文一、外文原文原文：Internal controlIntroductionThe system of internal control over financial reporting in Japan under the Financial Instruments and Exchange Act (FIEA) was implemented as of the fiscal year starting on April 1 2008.Under this system, executive officers of listed companies are obligated to evaluate their company's internal control over financial reporting and to file the results of such evaluation in the form of an internal audit report with the Financial Services Agency (FSA). In this report, executive officers should state material weakness if they judge any material weakness exists in the company's internal control over financial reporting. The report should also be audited by outside accounting auditors before being filed with the FSA. Since most Japanese companies have a fiscal year that ends in March, June 2009 will be the first time most companies file such a report.When the internal control system was introduced, it made reference to the Sarbanes-Oxley Act of the US. Under the Japanese system, clear standards were set regarding the set-up of internal controls over financial reporting in an effort to prevent the creation of excessive documentation and to control costs, two issues which had occurred in the US. However, even with such standards, some uncertainty exists. In particular, uncertainty arises regarding the connection between this system under the FIEA and the rules of the Companies Act.Failure to submit the internal audit report or submission of false statements can lead to liabilities and criminal penalties under the Financial Instruments and Exchange Act (FIEA). However, if there is a material weakness in the company's internal controls over financial reporting and executive officers disclose such material weakness in theinternal audit report, no sanctions will be imposed under the Financial Instruments and Exchange Act, nor will it directly lead to the director's liabilities under the Companies Act. Rather, disclosure of such material weakness is thought to be desirable, because by disclosing such material weakness, a company can improve the quality of its internal control over financial reporting, which will enable the company to submit more accurate financial reports in the future.Internal control is a process-effected by an entity's board of directors, management, and other personnel--designed to provide reasonable assurance regarding the achievement of objectives in the following categories: reliability of financial reporting, effectiveness and efficiency of operations, and compliance with applicable laws and regulations. Internal control consists of the following five interrelated components.1、Control environment sets the tone of an organization, influencing the control consciousness of its people. It is the foundation for all other components of internal control, providing discipline and structure.2、Risk assessment is the entity's identification and analysis of relevant risks to achievement of its objectives, forming a basis for determining how the risks should be managed.3、Control activities are the policies and procedures that help ensure that management directives are carried out.4、Information and communication are the identification, capture, and exchange of information in a form and time frame that enable people to carry out their responsibilities.5、Monitoring is a process that assesses the quality of internal control performance over time.The interlaced audit issue is as follows: under the internal control system of the Companies Act, company auditors must audit the method and the results of the accounting audit conducted by outside accounting auditors. On the other hand, the internal control system of the FIEA requires the outside accounting auditors to auditthe company auditors' monitoring of internal financial controls. Therefore, company auditors that audit outside accounting auditors under the Companies Act are audited by the same outside accounting auditors under the FIEA. This interlaced audit however is expected to make each audit more effective because the company auditor and the outside accounting auditor will each monitor the audit of the other.The time lag issue is expected to arise due to the timing of the submissions of the various audit reports required under the FIEA and the Companies Act. Company auditors will need to prepare and submit audit reports regarding the execution of duties by directors for the fiscal year as required by the Companies Act. However, it is expected that these audit reports will be submitted before the internal audit report required under the FIEA is submitted and audited by the outside accounting auditors. Thus, if the internal audit report points out a material weakness that was not referred to in the audit reports prepared by the company auditor, the company auditor will be placed in a difficult position and will need to decide whether to amend and make changes to the audit reports as such audit reports should also disclose such weaknesses. However, if the directors, the company auditors, and the accounting auditors are cooperating properly, this issue would not arise.It is expected that the system of internal control over financial reporting will prompt companies to build better control systems through cooperation between the directors, company auditors and outside accounting auditors.Connection between the two internal control systemsOn the internal financial controls and internal accounting control the similarities and differences.A difference between monitoring and control objectives.Reason for the difference between the two, simply because of financial supervision and control of the target company's material flow and cash flow, and accounting internal control object is the information flow. Understanding of Marx's words, “the production and the production of bookkeeping records are two different things after all, just to ship the same loading and shipping order are two differentthings.” Corporate material production process is based on the currency as the leading material movement, production and operation of the currency as the beginning and the end result, is achieving its goal of expanding the value of value. And accounting control is passed that have occurred in the material flow, capital flow formed by the flow of information to be the recognition, measurement, reporting. The former to productivity gains, the latter objective, the real target. However, operation of the accounting value of enterprise assets, after all, subordinate to the overall objective, we should also ask for the overall objective of internal control should also be an asset value of its end. Why is this request? This is because the production activities of financial decisions and accounting need to subordinate corporate financial activities, accounting control objectives are to be subject to financial control target.Internal accounting control system is now setting goals, still remain in traditional accounting supervision and legal, reasonable levels, while ignoring the principles of economic efficiency, not subordinated to the overall goal of corporate finance. We know that even if the security integrity of corporate assets and personnel compliance. However, poor economic efficiency of enterprises can not continue to exist, then such an accounting internal control system, despite the integrity of the specification how beneficial for them? Accounting supervision, internal accounting controls, is the business management of the important part, if not for the continued survival and development of enterprises play a useful role, it is indeed sad . Although the internal financial control and internal accounting control objectives differ, but the overall goal should always be consistent. Accounting control objectives should always be subject to financial supervision and corporate goals. Accounting internal controls for business expenses from their own legitimacy and rationality to make judgments, give expenditure or expenditure not to start. This is the person in charge of the accounting organization's powers. The specific operation is completed by the cashier. Economic business is completed, signed by the person in charge, after verification of the accounting charge, the decision to grant or not to grant reimbursement claims. Practices through review of the original certificate and found areas of doubt or vulnerability. In acheck, be controlled when reimbursement. Another major accounting internal control task is to ensure that the accounting information provided by an objective, true, complete and timely.Financial internal control is based on the financial accounts of enterprises as the main target of supervision, to consider the legality of the decision-making costs, reasonable, and consistent with the principles of economic interests. The right balance of enterprises in the enterprise legal person units, in determining the expenditure, the accounting bodies and accounting personnel to provide business only the amount of funds available for expenditure obligations, and no decision-making rights. Usually the meeting was the participation by the general accountant, accounting bodies and accounting personnel did not participate in conference events. Therefore, the financial supervision to monitor the main orientation is very necessary. Financial supervision should be in advance of supervision as well, so that you can not burn in prevention. Matter of course, need supervision in order to promptly correct the error.From a doctrinal perspective the Catholic Church is highly centralized under the authority of the pope and his bishops. However, from an administrative perspective the church is quite decentralized with each diocese and each parish within the diocese having a fair amount of autonomy. Dioceses have virtually no external or regulatory oversight of their financial statements. Unlike corporations which provide quarterly financial statements to the SEC and hold quarterly conference calls with outside analysts, the church is subject to almost no recurring outside financial scrutiny. Many dioceses voluntarily post their audited annual financial statements on their website at the conclusion of the year-end audit. Additionally, many dioceses provide parishioners with an annual financial and administrative newsletter which provides a highly summarized view of the cash flows for the year and the results of social and spiritual programs offered by the diocese. But many other dioceses do neither. Since they are not required by law to be transparent and accountable in their finances, they choose to keep their finances private.Corporate Financial ControlsRecent scandals, such as the Enron and Tyco scandals, contributed to the passage of the Sarbanes-Oxley Act in 2002. This has resulted in U.S. corporations undergoing intensive review, analysis, and testing of their internal control structures.The primary focus of the Sarbanes-Oxley bill is on fraudulent financial reporting. In a number of high-profile cases, management aggressively recognized revenue or manipulated (deferred) expenses to purposely make the company look better than it really was. This financial reporting chicanery had the impact of inflating the stock price which greatly benefited top management, holders of large blocks of the companies’ stock and stock options.Fraudulent financial reporting is much less of a concern for the dioceses and other not-for-profit entities. Safeguarding an entity’s assets is a bigger concern for not-for-profit entities. Revelations of embezzlements in not-for-profit entities are routinely reported in the media. Occasionally, those embezzlements occur at the highest levels of the organization. For example, the Orthodox Church of America recently fired its chancellor and began an audit. The chancellor is at the center of allegations brought by the former church treasurer of missing money, diverted cash, and un-audited accounts totaling millions of dollars. A pastor in the Bridgeport, Connecticut Catholic diocese was investigated on charges that he misspent $1.4 million of parish donations. Four purchasing agents for the archdiocese of New York allegedly extorted over two million dollars in a kickback scheme over eight years from various food vendors to maintain lavish lifestyles. The church lost over one million dollars by having to pay higher prices for the food being purchased for schools and parishes.There have been a number of studies that have documented the importance of and the general inadequacy of internal financial controls in churches. Others have focused on the relationship between the spiritual aspects of a church and its accounting practices.The objectives of the internal financial control structure of an entity are:1. Provide reliable financial statements and accounting records2. Safeguard the entity’s assets3. Promote operational efficiency and effectiveness4. Promote adherence to management’s policies and proceduresAn effective internal control structure consists of three levels:1. Control environment2. Accounting system3. Control proceduresRegardless of whether the entity is a Fortune 500 company or a diocese of the Catholic Church, the objectives of the internal control structure remain the same.They have difficulty separating duties and employees often have little supervision by a qualified financial manager. A fundamental tenet of internal accounting control is to keep the financial recordkeeping duties separate from those individuals that have access to assets, especially cash.Source: Jean C. Bedard, 2009 “Internal control”. T he Accounting Rreview.V ol.84,No.3.pp.839-867.二、翻译文章译文：内部控制介绍内部控制下的财务报告在日本的金融商品交易法（FIEA）下系统实施是从2008年4月1日开始的。
内部控制【外文翻译】
内部控制【外文翻译】外文文献翻译译文一、外文原文原文：Internal controlIntroductionThe system of internal control over financial reporting in Japan under the Financial Instruments and Exchange Act (FIEA) was implemented as of the fiscal year starting on April 1 2008.Under this system, executive officers of listed companies are obligated to evaluate their company's internal control over financial reporting and to file the results of such evaluation in the form of an internal audit report with the Financial Services Agency (FSA). In this report, executive officers should state material weakness if they judge any material weakness exists in the company's internal control over financial reporting. The report should also be audited by outside accounting auditors before being filed with the FSA. Since most Japanese companies have a fiscal year that ends in March, June 2009 will be the first time most companies file such a report.When the internal control system was introduced, it made reference to the Sarbanes-Oxley Act of the US. Under the Japanese system, clear standards were set regarding the set-up of internal controls over financial reporting in an effort to prevent the creation of excessive documentation and to control costs, two issues which had occurred in the US. However, even with such standards, some uncertainty exists. In particular, uncertainty arises regarding the connection between this system under the FIEA and the rules of the Companies Act.Failure to submit the internal audit report or submission of false statements can lead to liabilities and criminal penalties under the Financial Instruments and Exchange Act (FIEA). However, if there is a material weakness in the company's internal controls over financial reporting and executive officers disclose such material weakness in theinternal audit report, no sanctions will be imposed under the Financial Instruments and Exchange Act, nor will it directly lead to the director's liabilities under the Companies Act. Rather, disclosure of such material weakness is thought to be desirable, because by disclosing such material weakness, a company can improve the quality of its internal control over financial reporting, which will enable the company to submit more accurate financial reports in the future.Internal control is a process-effected by an entity's board of directors, management, and other personnel--designed to provide reasonable assurance regarding the achievement of objectives in the following categories: reliability of financial reporting, effectiveness and efficiency of operations, and compliance with applicable laws and regulations. Internal control consists of the following five interrelated components.1、Control environment sets the tone of an organization, influencing the control consciousness of its people. It is the foundation for all other components of internal control, providing discipline and structure.2、Risk assessment is the entity's identification and analysis of relevant risks to achievement of its objectives, forming a basis for determining how the risks should be managed.3、Control activities are the policies and procedures that help ensure that management directives are carried out.4、Information and communication are the identification, capture, and exchange of information in a form and time frame that enable people to carry out their responsibilities.5、Monitoring is a process that assesses the quality of internal control performance over time.The interlaced audit issue is as follows: under the internal control system of the Companies Act, company auditors must audit the method and the results of the accounting audit conducted by outside accounting auditors. On the other hand, the internal control system of the FIEA requires the outside accounting auditors to auditthe company auditors' monitoring of internal financial controls. Therefore, company auditors that audit outside accounting auditors under the Companies Act are audited by the same outside accounting auditors under the FIEA. This interlaced audit however is expected to make each audit more effective because the company auditor and the outside accounting auditor will each monitor the audit of the other.The time lag issue is expected to arise due to the timing of the submissions of the various audit reports required under the FIEA and the Companies Act. Company auditors will need to prepare and submit audit reports regarding the execution of duties by directors for the fiscal year as required by the Companies Act. However, it is expected that these audit reports will be submitted before the internal audit report required under the FIEA is submitted and audited by the outside accounting auditors. Thus, if the internal audit report points out a material weakness that was not referred to in the audit reports prepared by the company auditor, the company auditor will be placed in a difficult position and will need to decide whether to amend andmake changes to the audit reports as such audit reports should also disclose such weaknesses. However, if the directors, the company auditors, and the accounting auditors are cooperating properly, this issue would not arise.It is expected that the system of internal control over financial reporting will prompt companies to build better control systems through cooperation between the directors, company auditors and outside accounting auditors.Connection between the two internal control systemsOn the internal financial controls and internal accounting control the similarities and differences.A difference between monitoring and control objectives.Reason for the difference between the two, simply because of financial supervision and control of the target company's material flow and cash flow, and accounting internal control object is the information flow. Understanding of Marx's words, “the production and the production of bookkeeping records are two different things after all, just to ship the same loading and shipping order are two differentthings.” Corporate material production process is based on the currency as the leading material movement, production and operation of the currency as the beginning and the end result, is achieving its goal of expanding the value of value. And accounting control is passed that have occurred in the material flow, capital flow formed by the flow of information to be the recognition, measurement, reporting. The former to productivity gains, the latter objective, the real target. However, operation of the accounting value of enterprise assets, after all, subordinate to the overall objective, we should also ask for the overall objective of internal control should also be an asset value of its end. Whyis this request? This is because the production activities of financial decisions and accounting need to subordinate corporate financial activities, accounting control objectives are to be subject to financial control target.Internal accounting control system is now setting goals, still remain in traditional accounting supervision and legal, reasonable levels, while ignoring the principles of economic efficiency, not subordinated to the overall goal of corporate finance. We know that even if the security integrity of corporate assets and personnel compliance. However, poor economic efficiency of enterprises can not continue to exist, then such an accounting internal control system, despite the integrity of the specification how beneficial for them? Accounting supervision, internal accounting controls, is the business management of the important part, if not for the continued survival and development of enterprises play a useful role, it is indeed sad . Although the internal financial control and internal accounting control objectives differ, but the overall goal should always be consistent. Accounting control objectives should always be subject to financial supervision and corporate goals. Accounting internal controls for business expenses from their own legitimacy and rationality to make judgments, give expenditure or expenditure not to start. This is the person in charge of the accounting organization's powers. The specific operation is completed by the cashier. Economic business is completed, signed by the person in charge, after verification of the accounting charge, the decision to grant or not to grant reimbursement claims. Practices through review of the original certificate and found areas of doubt or vulnerability. In acheck, be controlled when reimbursement. Another majoraccounting internal control task is to ensure that the accounting information provided by an objective, true, complete and timely.Financial internal control is based on the financial accounts of enterprises as the main target of supervision, to consider the legality of the decision-making costs, reasonable, and consistent with the principles of economic interests. The right balance of enterprises in the enterprise legal person units, in determining the expenditure, the accounting bodies and accounting personnel to provide business only the amount of funds available for expenditure obligations, and no decision-making rights. Usually the meeting was the participation by the general accountant, accounting bodies and accounting personnel did not participate in conference events. Therefore, the financial supervision to monitor the main orientation is very necessary. Financial supervision should be in advance of supervision as well, so that you can not burn in prevention. Matter of course, need supervision in order to promptly correct the error.From a doctrinal perspective the Catholic Church is highly centralized under the authority of the pope and his bishops. However, from an administrative perspective the church is quite decentralized with each diocese and each parish within the diocese having a fair amount of autonomy. Dioceses have virtually no external or regulatory oversight of their financial statements. Unlike corporations which provide quarterly financial statements to the SEC and hold quarterly conference calls with outside analysts, the church is subject to almost no recurring outside financial scrutiny. Many dioceses voluntarily post their audited annual financial statements on their website at the conclusion of the year-end audit. Additionally, many dioceses provide parishioners with an annual financial and administrativenewsletter which provides a highly summarized view of the cash flows for the year and the results of social and spiritual programs offered by the diocese. But many other dioceses do neither. Since they are not required by law to be transparent and accountable in their finances, they choose to keep their finances private.Corporate Financial Controls。
外文翻译--中小型民营企业内部控制研究
外文翻译--中小型民营企业内部控制研究译文原文题目: Reserch on Internal Controlof Private SMEs 译文题目: 中小民营企业内部控制研究学院: 管理学院专业班级: 会计学11级2班学生姓名: 李伟学号: 41105030207中小民营企业内部控制研究摘要内部控制这个概念已经不是一个新概念。
这篇文章将研究每个公共部门财政经理和董事会成员应该了解的关于内部控制的内容。
在分析了虚假的财政报告的根本原因以后，Treadway 委员会把大部分的责任归咎于内部控制管理的不足。
作为回应，建立Treadway委员会的各个组织成立了一个赞助组织委员会(COSO)，设法补救的Treadway委员会揭露出来的问题。
COSO为了确保此架构足够及全面的内部控制，确定了5个重要组成部分:1、控制环境;2、风险评估;3、政策及程序;4、沟通;5、监测与追踪。
一个健全的架构与内部控制是必要的，同时必须意识到这类框架是难于达到一个完美的境界。
内部控制在本质上是一种管理责任。
1介绍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。
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
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。
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。
企业内部控制外文翻译文献编辑
文献信息：文献标题：Perspectives on Internal Control and Enterprise Risk Management（内部控制与企业风险管理透视）国外作者：İdil Kaya文献出处：《Eurasian Business Perspectives》,2017,11(02):379-389 字数统计：英文2788单词，16276字符；中文5242汉字外文文献：Perspectives on Internal Control and Enterprise RiskManagementAbstract Grounded on the literature review on Enterprise Risk Management (ERM) this paper aims to analyze the extent and the effectiveness of internal control as well as ERM and to explore their connection with the value creation. A theoretical lens is used to discuss whether effective internal control and ERM enhance performance and increase value creation ability. ERM is most frequently defined with the reference to the 2004 Guidance document published by Committee of Sponsoring Organizations of Treadway Commission (COSO). Proponents of COSO’s ERM Integrated Framework describe this framework as “a world-level template for best practice”, and claim that ERM used by management to enhance an organization ability to manage uncertainty and to consider how much risk to accept as it strives to increase stakeholder value. Additionally the Internal Control— Integrated Framework is a viable and suitable framework for designing, implementing, conducting and assessing the effectiveness of internal control and for reporting. The relationship between value creation and ERM is widely investigated in academic literature. Empirical studies on the value creation abilities of ERM and internal control suggest that there is a positive relation between value creation, internal control and ERM. These studies reveal that firm performance and value are enhanced by high-qualityERM adoption and implementation. Using different identifier of ERM such as Standard and Poor’s risk management ratings or presence of a Chief Risk Officer, the findings of empirical studies reveal that higher ERM quality is associated with less resource constraint, better corporate governance and better accounting performance. Additionally academic studies indicate that the risk-based communication is reinforced with ERM implication.Keywords: Enterprise risk management , Internal control , Value creation1.IntroductionChanging business and operating environments, increased competition, technology driven, global scale and complex structure of companies have increased the importance of effective internal control and risk management. Enterprise risk management (ERM) is a process that is viewed today as an indicator for optimal achievement of companies’ mission and execution of its strategy. This is also a coping mechanism vis-`a-vis new demand for reporting purposes and additional compliance mandate placed on organizations to have effective internal control and risk management. Rating agencies e.g. Standard & Poor’s have included ERM assessment in ratings of insurance companies since 2007. Furthermore the stakeholders’ demand for more transparency and accountability on the business decisions and governance forces enterprises to have effective internal control and ERM. Committee of Sponsoring Organizations of Treadway Commission (COSO) has released two frameworks provide guidance for management in implementing and evaluating effective enterprise risk management and internal control processes, leading to the improvement of organizational performance and governance. These are COSO’s Internal Control—Integrated Framework and COSO’s Enterprise Risk Management—Integrated Framework.COSO guidance is recognized as being globally and its integrated frameworks are viewed as being the principal tools that enable organizations to enhance their capacity in dealing with uncertainty that presents both risk and opportunity with the potential to erode or enhance value.Proponents of COSO’s ERM Integrated Framework describe this framework as “a world-level template for best practice”, and claim that ERM used by management to strengthen an organization ability to manage uncertainty and to consider how much risk to accept as it strives to increase stakeholder value. Additionally the Internal Control—Integrated Framework is a viable and suitable framework for designing, implementing, conducting and assessing the effectiveness of internal control and for reporting. COSO’s principal argument is that the essential prerequisites of firms’ long term success are good risk management and internal control (DeLoach and Thomson 2014).While internal control has been always an important field for internal and external audit, risk management has been a vital concern on the fields of finance and insurance but it is received widespread attention following accounting and corporate scandals in the beginning 2000s and 2008 global crisis (Wu et al. 2015). Section 404 of Sarbanes-Oxley Act and its impacts and repercussions on global capital markets have put the spotlight on COSO’s Internal Control Framework and the recent economic crisis has heightened considerably the importance of ERM (Landsittel and Rittenberg 2010).Grounded on the literature review on ERM this paper aims to analyze the extent and the effectiveness of internal control as well as ERM and to explore their connection with the value creation. A theoretical lens is used to discuss whether effective internal control and ERM enhance performance and increase value creation ability. The remainder of the paper is presented in three sections. Section 2 expands upon the COSO Integrated Frameworks. This is followed by the related literature that provides an overview of empirical research findings on internal control and enterprise risk management. The fourth and final section provides a conclusion providing some final comments.2.COSO Integrated FrameworksWhether applied individually or together, COSO frameworks are the principal guidance used by organizations to address internal and external pressures placed onthem to have effective internal control and risk management. Originally formed in 1985, COSO is voluntary private sector initiative dedicated to improve organizational performance and governance through effective internal control, enterprise risk management, and fraud deterrence. Its sponsoring organizations are the Institute of Internal Auditors, the American Accounting Association, and the American Institute of Certified Public Accountants, Financial Executives International, and the Institute of Management Accountants.COSO’s first Internal Control Framework is released in 1992 and is admitted widely as a recognized standard for developing and maintaining effective and efficient internal control. On May 14, 2013, as a result of multiyear project, COSO updated this Framework to include enhancements and clarifications for users.COSO (2013a, p. 3) defines internal control as “a process, affected by an entity’s board of directors, management, and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories:–Effectiveness and efficiency of operations–Reliability of financial reporting–Compliance with applicable laws and regulations”.There is a growing support for the general argument that the effectiveness of internal control is a crucial and challenging system for organizations. COSO’s Internal Control Framework is developed in expecting to help and support organizations to design, implement, conduct and assess these systems of internal control. Components, objectives and entity levels presented three dimensions of internal control. These are presented in Table 1.Table 1 Three dimensions of internal controlSource: COSO (1992)The strength of the internal control system is to improve organizations’ achievements of their objectives through providing effectiveness and efficiency of their operations, reliability of their financial reporting and compliance with applicable laws and regulations. Internal control system needs to be assessed regularly to check its effectiveness. There are 17 relevant principles associated with the internal components. These are presented in Table 2.Table 2 Principles of internal control17 Principals by internal control componentsControl environmentmitment to integrity and ethical values2.Oversight of the development and performance of internal control3.Establishment of structures, reporting, authorities and responsibilitiesmitment to competence5.AccountabilityRisk assessment6.Suitable objectives11.Selection and development of general controls over technology12.Deployment through policies and proceduresInformation and communicatione of relevant information14.Internal communication15.External communicationMonitoring16.Conduct of ongoing and/or separate evaluations17.Evaluation and communication of deficienciesSource: COSO (2013b) Internal Control Integrated Framework PosterAnother area that COSO provides guidance is risk management that organizations need to effectively deal with uncertainty for optimal achievement of their mission and execution of their strategy. ERM Integrated Framework is developed as a process, ongoing and flowing through the enterprise that comprises aligning risk appetite and strategy, improving risk responses of the entity and seizing opportunities. According to Arnold et al. (2015), this strategic approach to the riskmanagement concentrates on the opportunity side of risk identification and response.ERM is defined by COSO (2004, p. 4) as “a process, affected by an entity’s board of directors, management and other personnel, applied in strategy setting and across the enterprise, designed to identify potential events that may affect the entity, and manage risks to be within its risk appetite, to provide reasonable assurance regarding the achievement of the entity’s objectives”. Internal control is an integral part of ERM.COSO’s ERM Framework (2004) and its new exposure draft emphasize that where properly implemented and executed ERM enables organizations to grow shareholder’s value through facilitating management’s ability deal effectively with uncertainty and enhancing the ability to communicate value creation. The COSO’s three dimensional model of ERM that is similar to its Internal Control Framework is presented in Table 3.Table 3 Three dimensions of ERMSource: COSO (2004)3.Empirical Researches on Internal Control and ERMERM and internal control is a fast growing area of interest in the academic research. Empirical studies use public information or survey data for measuring ERM implementation and majority of these studies have positive findings on the relationship of value creation and ERM.Different measures are used in empirical studies of internal control and ERM. Tobin’s Q ratio is the most commonly used as proxy for firm value in empirical risk management studies. This widely used ratio compares the market value of a firm’sassets to their replacement cost (Hoyt and Liebenberg 2011, 2015). It is usually calculated as the market value of equity plus the book value of liabilities divided by the book value of assets (Hoyt and Liebenberg 2011; McShane et al. 2011). Beasley et al. (2008) examine equity market reactions to announcements of appointments of senior executive officers overseeing the ERM processes.Researchers use also different measures for the identification of ERM practices in a firm. The existence of a Chief Risk Officer (CRO) position or similarly a senior risk officer is widely used as an identifier of ERM implication (Lundqvist 2014; Beasley et al. 2008; Hoyt and Liebenberg 2011; Liebenberg and Hoyt 2003; Pagach and Warr 2011). In several studies, firms have been asked directly through survey about their level of ERM implementation (Beasley et al. 2005). Risk management ratings from S&P are also used by many empirical studies (McShane et al. 2011). S&P ratings are said to be more sophisticated and comprehensive measure of ERM (Lundqvist 2014).Gordon et al. (2009) create an ERM index; variable data are collected from publicly available information, for example: sales, number of employees, material weakness disclosures, announcements of financial restatements, and auditor fees. The findings of this study suggest that the connection between ERM and firm performance is related to the proper match between ERM and firm level factors. These factors are the contextual variables surrounding the firm such as environment uncertainty, industry competition, firm complexity, and monitoring by Board of Directors.Razali et al. (2011) examined the determinants of ERM adoption in Malaysian Public Listed Companies and they found that firms with high turnover, appointing CRO and not diversifying internationally seem to adopt ERM. Lundqvist (2014) distinguished four components or pillars of ERM to measure how firms implement ERM dimensions. The first pillar is the general internal environment and objective setting; the second pillar is the general control activities, information and communication; the third one is the holistic organization of risk management; and finally the fourth pillar is the specific identification and risk assessment activities. According to the author, a well implemented ERM must have all four pillars; but onlythe third one separates ERM from non-ERM companies.According to DeLoach and Thomson (2014), the COSO ERM framework enhances risk-focused communication that comprises the issues relevant to improving governance, assessing risk, designing risk responses and control activities, facilitating relevant information and communication flows, and monitoring ERM and internal control performance. Baxter et al. (2013) pointed also the positive aspects of ERM; and they found that “higher quality ERM is associated with better corporate governance (i.e., audit committees charged with direct oversight of risk), less audit-related risk (i.e., stable auditor relationships and effective internal controls), presence of risk officers/committees, and boards with longer tenure” (Baxter et al. 2013, p. 1265).O’Donnell (2005) developed a theoretical understanding of how and when ERM facilitates value chain activities. Paape and Spekle´ (2012) investigated risk management effectiveness of COSO Frameworks for the mechanistic view on risk appetite and tolerance. Liebenberg and Hoyt (2003) found that financial leverage is positively associated with ERM implementation, but using a broader set of indicators, Hoyt and Liebenberg (2011) found that ERM has a negative relation to leverage. According to Liebenberg and Hoyt (2003), a major obstacle to empirical research in ERM is the difficulty in identifying firms engaging in ERM. Firms typically do not disclose whether they are managing risks in an integrated manner. Grace et al. (2015) investigated specific aspects of ERM’s value creation in insurance companies and they found that ERM practices significantly increase costs and revenues efficiency and they documented the impact of board involvement on reducing firm costs and augmenting firm value.McShane et al. (2011) examined the relationship between risk management and firm value using S&P’s ERM ratings. They found a positive relationship between firm value and increasing level of traditional risk management but not for a higher ERM rating. Their findings suggest that firm value augments as firms implement increasingly more sophisticated traditional risk management but does not augment further as firms attain ERM.Arnold et al. (2011) investigated ERM and organizational structure from a strategic management perspective in the context of Sarbanes Oxley Act’s section 404 requirements by companies. They found a powerful relationship between the strength of ERM processes and organizational flexibility and this relation is mediated by the level of IT compatibility. Furthermore, Arnold et al. (2015) found that ERM have a positive impact on supply chain performance and they imposed a theoretical understanding of ERM’s impact on the values chain activities.To conclude this section, empirical studies on the value creation abilities of ERM and internal control present in general positive findings. Most of the studies found positive relation between value creation, internal control and ERM. These studies reveal that firm performance and value are enhanced by high-quality ERM adoption and implementation. The studies which use Standard and Poor’s risk management ratings, reveal that higher ERM quality is associated with less resource constraint, better corporate governance and better accounting performance. Beside these findings some researchers assert that there is no evidence that application of the COSO frameworks improve risk management and internal control effectiveness. Neither do they find a support for value creation ability of these frameworks. There are still some questions to be posed and answered by researchers on the effectiveness and efficiency of internal control and ERM.4.ConclusionInternal control and ERM effectiveness is crucial to identify events that may impact the organization’s well-being and erode the shareholder’s value and respond to identified risks. New demand for reporting purposes and additional compliance mandate placed on organizations to have effective internal control and risk management have enhanced the role and importance of ERM. COSO frameworks are the principal guidance used by organizations to address the issues relevant to improving governance, strategy setting, business planning, and execution, monitoring and adapting processes of an enterprise.Over the past years, a substantial body of academic research on internal controland ERM has developed on the search of empirical evidence on whether and how they affect corporate values. These studies have generated a number of findings that should be of interest to the development of risk management in companies. Understanding how academic literature assesses internal control and ERM practices has significant value. Also important is the recognition that the role of risk managers is crucial for companies that are positioned to strategically align their goals of main stakeholders.Empirical researches support the significance and importance of the ERM practices on providing value for shareholders in an environment where the stakeholders are increasingly demanding for more transparency and accountability on the business decisions and governance. Additionally academic studies indicate that the risk-based communication is reinforced with ERM implication.中文译文：内部控制与企业风险管理透视摘要本文以企业风险管理（ERM）文献综述为基础，旨在分析内部控制和企业风险管理的范围和有效性，并探讨其与价值创造的关系。
私营企业和非营利企业中的内部控制【外文翻译】
本科毕业论文外文翻译译文标题：私营企业和非营利企业中的内部控制资料来源: 注册会计师期刊作者：Chris Jeffrey萨班斯-奥克斯利法案（以下简称SOX）是否适用于私营企业和非盈利企业呢？在过去的几年里，由于SOX法案的发生，许多企业纷纷开始实施公司治理和内部控制制度。
有一点我们都非常清楚,对于监管机构、市场行为和独立公司机构来说,一个兼备活跃性和警惕性的董事会，一套有效的内部控制制度和有意识的环境控制对于任何一个组织或机构的生存和健康发展都是必不可少的，不管这个组织是在公开交易,私营还是通过非盈利操作的形式,也不管这个组织是在国内市场或者是国际市场发展。
当然，随着SOX法案的发生，原本的那一套企业管理或本来在企业中取得成功的管理模式正备受考验。
委托美国证券交易所（以下简称SEC）注册人员完成SOX任务这种行为一直受到业界的批评，由于这项业务费用太昂贵而且过程很繁琐，尤其是在对于一些小型的企业来说是一笔不小的支出。
咨询委员会(专门由SEC授权成立,以证券法和SOX法案效应为理论依据，对小型企业现行的管理机制作出合理评估)针对一个小型企业进行的调查报道中,我们发现遵循SOX所需的成本在年收入为50亿美元以上公司的0.06%和年收入1亿美元以内公司的2.55%之间波动，对于一些小型公司来说,这些成本是非常可观的。
为捍卫SOX和创造出SOX的监管部门，SOX实施的费用已经被大大削减了。
SEC近期发布了一份关于管理方面的指导性文件，该报告主要依据SOX 法案和上市公司会计监管委员会(以下简称PCAOB)发布的关于他们审计企业的股价的削减。
一个内部控制系统薄弱的公司会在工作的鼎盛时期能否依然发挥作用吗，公司能否充分利用了现有的内部资源，能否为其股东和其他利益相关者创造尽可能多的价值呢？事实上，从长远的角度来看一个拥有着强大的内部控制系统的公司和机构在市场和行业中被证明是大赢家。
加强内部控制系统有助于推动公司突破当前的限制，帮助公司实现最佳的实践方案。
本科毕业论文内部控制外文文献翻译完整版中英对照
A Clear Look at Internal Controls: Theory and ConceptsHammed Arad (Philae)Department of accounting, Islamic Azad University, Hamadan, IranBarak Jamshedy-NavidFaculty Member of Islamic Azad University, Kerman-shah, IranAbstract: internal control is an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error. Internal Control is a major part of managing an organization. It comprises the plans, methods, and procedures used to meet missions, goals, and objectives and, in doing so, support performance-based management. Internal Control which is equal with management control helps managers achieve desired results through effective stewardship of resources. Internal controls should reduce the risks associated with undetected errors or irregularities, but designing and establishing effective internal controls is not a simple task and cannot be accomplished through a short set of quick fixes. In this paper the concepts of internal controls and different aspects of internal controls are discussed. Keywords: Internal Control, management controls, Control Environment, Control Activities, Monitoring1. IntroductionThe necessity of control in new variable business environment is not latent for any person and management as a response factor for stockholders and another should implement a great control over his/her organization. Control is the activity of managing or exerting control over something. he emergence and development of systematic thoughts in recent decade required a new attention to business resource and control over this wealth. One of the hot topic a bout controls over business resource is analyzing the cost-benefit of each control.Internal Controls serve as the first line of defense in safeguarding assets and preventing and detecting errors and fraud. We can say Internal control is a whole system of controls financial and otherwise, established by the management for the smooth running of business; it includes internal cheek, internal audit and other forms of controls.COSO describe Internal Control as follow. Internal controls are the methods employed to help ensure the achievement of an objective. In accounting and organizational theory, Internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's resources are directed, monitored, and measured. It plays an important role in preventing and detecting fraud and protecting the organization's resources, both physical (e.g., machinery and property) and intangible (e.g., reputation or intellectual property such as trademarks). At the organizational level, internal control objectives relate to the reliability of financial reporting, timely feedback on the achievement of operational or strategic goals, and compliance with laws and regulations. At the specific transaction level, internal control refers to the actions taken to achieve a specific objective (e.g., how to ensure the organization's payments to third parties are for valid services rendered.) Internal controlprocedures reduce process variation, leading to more predictable outcomes. Internal controls within business entities are called also business controls. They are tools used by manager's everyday.discourage theft, and reviewing your monthly statement of account to verify transactions are common internal controls employed to achieve specific objectives.All managers use internal controls to help assure that their units operate according to plan, and the methods they use--policies, procedures, organizational design, and physical barriers-constitute. Internal control is a combination of the following：1. Financial controls, and2. Other controlsAccording to the institute of chartered accountants of India internal control is the plan of organization and all the methods and procedures adopted by the management of an entity to assist in achieving management objective of ensuring as far as possible the orderly and efficient conduct of its business including adherence to management policies, the safe guarding of assets prevention and detection of frauds and error the accuracy and completeness of the accounting records and timely preparation of reliable financial information, the system of internal control extends beyond those matters which relate to the function of accounting system. In other words internal control system of controls lay down by the management for the smooth running of the business for the accomplishment of its objects. These controls can be divided in two parts i.e. financial control and other controls.Financial controls:- Controls for recording accounting transactions properly.- Controls for proper safe guarding company assets like cash stock bank debtor etc- Early detection and prevention of errors and frauds.- Properly and timely preparation of financial records I e balance sheet and profit and loss account.- To maximize profit and minimize cost.Other controls: Other controls include the following:Quality controls.Control over raw materials.Control over finished products.Marketing control, etc6. Parties responsible for and affected by internal controlWhile all of an organization's people are an integral part of internal control, certain parties merit special mention. These include management, the board of directors (including the audit commit tee), internal auditors, and external auditors.The primary responsibility for the development and maintenance of internal control rests with an organization's management. With increased significance placed on the control environment, the focus of internal control has changed from policies and procedures to an overriding philosophy and operating style within the organization. Emphasis on these intangible aspects highlights the importance of top management's involvement in the internal control system. If internal control is not a priority for management, then it will not be one for people within the organization either.As an indication of management's responsibility, top management at a publicly owned organization will include in the organization's annual financial report to the shareholders a statement indicating that management has established a system of internal control that management believes is effective. The statement may also provide specific details about the organization's internal control system.Internal control must be evaluated in order to provide management with some assurance regarding its effectiveness. Internal control evaluation involves everything management does to control the organization in the effort to achieve its objectives. Internal control would be judged as effective if its components are present and function effectively for operations, financial reporting, and compliance. he boards of directors and its audit committee have responsibility for making sure the internal control system within the organization is adequate. This responsibility includes determining the extent to which internal controls are evaluated. Two parties involved in the evaluation of internal control are the organization's internal auditors and their external auditors.Internal auditors' responsibilities typically include ensuring the adequacy of the system of internal control, the reliability of data, and the efficient use of the organization's resources. Internal auditors identify control problems and develop solutions for improving and strengthening internal controls. Internal auditors are concerned with the entire range of an organization's internal controls, including operational, financial, and compliance controls.Internal control will also be evaluated by the external auditors. External auditors assess the effectiveness of internal control within an organization to plan the financial statement audit. In contrast to internal auditors, external auditors focus primarily on controls that affect financial reporting. External auditors have a responsibility to report internal control weaknesses (as well as reportable conditions about internal control) to the audit committee of the board of directors.8. Limitations of an Entity's Internal ControlInternal control, no matter how well designed and operated, can provide only reasonable assurance of achieving an entity's control objectives. The likelihood of achievement is affected by limitations inherent to internal control. These include the realities that human judgment in decision-making can be faulty and that breakdowns in internal control can occur because of human failures such as simple errors or mistakes. For example, errors may occur in designing,Maintaining, or monitoring automated controls. If an entity’s IT personnel do not completely understand how an order entry system processes sales transactions, they may erroneously design changes to the system to process sales for a new line of products. On the other hand, such changes may be correctly designed but misunderstood by individuals who translate the design into program code. Errors also may occur in the use of information produced by IT. For example, automated controls may be designed to report transactions over a specified dollar limit for management review, but individuals responsible for conducting the review may not understand the purpose of such reports and, accordingly, may fail to review them or investigate unusual items.Additionally, controls, whether manual or automated, can be circumvented by the collusion of two or more people or inappropriate management override of internal control. For example, management may enter into side agreements with customers that alter the terms and conditions of the entity’s standard sales contract in ways that would preclude revenuerecognition. Also, edit routines in a software program that are designed to identify and report transactions that exceed specified credit limits may be overridden or disabled.Internal control is influenced by the quantitative and qualitative estimates and judgments made by management in evaluating the cost-benefit relationship of an entity’s internal control. The cost of an entity's internal control should not exceed the benefits that are expected to be derived. Although the cost-benefit relationship is a primary criterion that should be considered in designing internal control, the precise measurement of costs and benefits usually is not possible.Custom, culture, and the corporate governance system may inhibit fraud, but they are not absolute deterrents. An effective control environment, too, may help reduce the risk of fraud. For example, an effective board of directors, audit committee, and internal audit function may constrain improper conduct by management. Alternatively, the control environment may reduce the effectiveness of other components. For example, when the nature of management incentives increases the risk of material misstatement of financial statements, the effectiveness of control activities may be reduced.9. Balancing Risk and ControlRisk is the probability that an event or action will adversely affect the organization. The primary categories of risk are errors, omissions, delay and fraud In order to achieve goals and objectives, management needs to effectively balance risks and controls. Therefore, control procedures need to be developed so that they decrease risk to a level where management can accept the exposure to that risk. By performing this balancing act "reasonable assurance” can be attained. As it relates to financial and compliance goals, being out of balance can causebe proactive, value-added, and cost-effective and address exposure to risk.11. ConclusionThe concept of internal control and its aspects in any organization is so important, therefore understanding the components and standards of internal controls should be attend by management. Internal Control is a major part of managing an organization. Internal control is an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error. According to custom definition, Internal Control is a process affected by an entity's board of directors, management and other personnel designed to provide reasonable assurance regarding the achievement of objectives in the following categories namely. The major factors of internal control are Control environment, Risk assessment, Control activities, Information and communication, Monitoring. This article reviews the main standards and principles of internal control and described the relevant concepts of internal control for all type of company.内部控制透视：理论与概念哈米德阿拉德（Philae）会计系，伊斯兰阿扎德大学，哈马丹，伊朗巴克Joshed -纳维德哈尼学院会员伊斯兰阿扎德大学，克尔曼伊朗国王，伊朗摘要：内部控制是会计程序或控制系统，旨在促进效率或保证一个执行政策或保护资产或避免欺诈和错误。
试谈中小企业内部控制英文版)
Private Enterprises of the intenal control issuesPulin ChangEconomic Review. 2008, (5)Third, the promotion of private SMEs in the internal control system strategy(A) change management and business owners the concept of development. The majority of private small and medium enterprises in the family business, the success of these enterprises depends largely on internal control or entrepreneur leadership attention and level of implementation. Over the years, by traditional Chinese culture, business owners believe in Sincerity, fraternal loyalty permeate many aspects of enterprise management, strengthen internal controls that will affect the organization the members of distrust, resulting in internal control. Many private business owners that rely on business to do business benefits out of, rather than out of the internal financial management control; that the market is the most important internal control will be bound himself and staff development. Understanding of the bias, so that these leaders neglected the internal control system on the production and operationactivities. Internal control can really become the leader of the internal needs of enterprise internal control system is the key to whether a mere formality. The internal control to make the internal needs of the enterprise depends largely on two points: First, determine whether the company financial information in decision-making; second is whether a company's financial information by providing a true win the trust of the community. Improved treatment of the risks of private SMEs leader's attitude and risk control methods, transform their attitudes on internal control, internal control Jiang Hua Yi Shi, Tigao internal control concepts, Jiang enterprise management control system among financial people can promote the business management of Kexue process and sustainable development, in order to effectively establish and implement internal control.(B) improve the quality of enterprise internal control system actors. In recent years, the ideological education of the private SME accountants, business training delayed, some do not have the qualifications of family members, relatives and friends was scheduled for accounting jobs, lack of knowledge of the internal control system. Although there are some companies internal control system, internal control system is not comprehensive and did not cover all the departments and personnel, not to penetrate the enterprise operating various business fields and in all sectors. Lack of effective inter-sectoral coordination and restraint, often resulted in disjointed management. Internal control system is the corporate business units or personnel in the business formation process of mutual influence and mutual restriction of a dynamic mechanism, is a control function of a variety of methods, measures and procedures in general, it is not equivalent to the regulations system, not the same as internal management, but not the organizational plan. Effective internal controls to the premise, the key is the internal control system as the main body of the manager and staff. "Man" is the subject of internal control behavior, failure of internal control, risk management, accounting, production risks are related to. Enterprises in the same time improve the internal control system to deal with the accounting staff of professional ethics education, Zeng Qiang accounting staff capacity to self-restraint; to strengthen professional training for accounting personnel to enhance the ability to work to reducetechnical errors in the accounting business processes.(C) improve the external environment for enterprise development, improve the internal control inputs. As the external environment for SME Development of the poor, the main energy-consuming business executives outside the firm, engage in social relations outside the firm to expand living space, focus on the market, run funds, no time to take into account the internal control issues. Enterprise to its survival and development, in order to achieve social capital and government departments have to coordinate relations in the expenditures. Through follow-up entrepreneurs and existing growing social network for all kinds of resources into the development of private small and medium business and follow the basic conditions, so that business leaders will invest a lot of human and financial resources outside the firm. Changing functions of government departments to improve the SME Development of the external environment, reduce the business and development costs, limited resources make it possible to achieve the internal control objectives. Development of private small and medium enterprises should gradually improve the internal control inputs, efforts to increase the effectiveness of internal control.(D) establish an effective monitoring mechanism to ensure the effective implementation of the internal control system. To ensure effective internal control system was implemented, and performs well, it must be oversight. Enterprises should set up internal audit body or an internal control self-assessment system, to strengthen the internal control monitoring and evaluation, to detect vulnerabilities and risks, and On the emergence of new problems and new situations and internal control implementation of the weak link in a timely manner Xiuzheng or improvement. To strengthen supervision, including the Government of China has formed a social supervision, including supervision and monitoring system outside the enterprise. However, these monitoring systems on the private monitoring results are not satisfactory for SMEs, China's private enterprises accounting standard system is not perfect. Review report, the emphasis on technical errors and not pay attention to the authenticity of the report, submitted false information, lack of accountability and punishment. Absence of government supervision and government departments ofinformation are independent, objective accounting practices of private enterprise free rein. External oversight of private enterprises is the absence of other social supervision of absence. Social supervision mainly to accounting firms accounting for the main intermediary agencies. As the current audit of the business community not involved in private enterprise, the law has not clearly defined annual accounting statements of private enterprises must be audited by certified public accountants, together with private enterprise financial management confusion, internal control weakness, so that certified public accountants and accounting firms reluctant to engage in private corporate audit. Only by strengthening external oversight, external oversight of the corporate pressure, and this pressure into motive force, and urge enterprises to implement internal accounting control system to eliminate the internal control system of nominal happen.(V) improve corporate governance mechanisms, clear management responsibilities. Internal control by the authorities as to achieve management objectives and establish a series of rules, policies, and organize the implementation of procedures, and corporate governance and corporate governance are inseparable. Internal control framework and corporate governance mechanisms of the internal management control system and system environment. Considerable part of private SMEs in China are individual, private sector, while investors in enterprises that operators of centralized leadership is serious business. Ownership and management a high degree of unified management model management of private SMEs lack the internal binding. Although some form of private SMEs in the establishment of the board of supervisors, but the real corporate governance institutions are not in place, the lack of authorization and supervision. Some cost savings of private SMEs often do not set the internal control agencies or hypothetical narrow connotation of internal control.民营中小企业内部控制问题研究蒲林昌经济纵横.2008,(5)三、促进民营中小企业建立内控制度的策略(一)转变企业所有者的管理与发展观念.民营中小企业中家族式企业居多，这些企业内部控制的成败很大程度上取决于领导或企业家的重视和执行程度.长期以来，受中国传统文化的影响，企业主笃信以诚待人，江湖义气渗透到企业管理的诸多环节，认为加强内部控制，会影响组织内部成员的不信任感，因而导致企业内部失控.不少民营企业主认为企业效益是靠业务做出来的，而不是由内部财务管理管出来的；认为市场才是最重要的，内部控制会束缚自己及员工的发展.认识上的偏差，使这些领导者忽视了内部控制制度对生产经营活动的作用.内部控制能否真正成为领导者的内在需求，是企业内部控制制度能否流于形式的关键.而要使内部控制成为企业的内在需求，主要取决于两点：一是财务信息是否决定着企业的决策；二是企业是否通过提供真实的财务信息取信于社会.改进民营中小企业领导者对待风险的态度和控制风险的方法，转变其对内部控制的态度，强化内部控制意识，提高内部控制理念，将控制制度融人企业管理之中，才能促进企业管理的科学化进程和持续发展，从而有效建立和实施内部控制.(二)提高企业内控制度行为主体素质.近年来，民营中小企业财会人员的思想教育、业务培训滞后，一些不具备从业资格的家庭成员、亲戚朋友被安排在财会工作岗位，缺乏内部控制制度的相关知识.有些企业虽然存在内部控制制度，但内部控制制度不全面，没有覆盖所有的部门和人员，没有渗透到企业各个业务领域和各个操作环节.部门间缺乏有效的协调和牵制，往往造成管理脱节.内控制度是企业各业务部门或人员，在业务运作过程中形成的相互影响、相互制约的一种动态机制，是具有控制功能的各种方式、措施及程序的总称，它绝不等同于规章制度，也不等同于内部管理，更不是组织计划.内部控制要以有效为前提，其关键是作为内控制度主体的经理和员工.“人”是内部控制行为的主体，企业内部控制失效，经营风险、会计风险的产生，均与之有关.企业在完善内部控制制度的同时，应对会计人员进行职业道德教育，增强会计人员自我约束能力；加强对会计人员的业务培训，以提高工作能力，减少会计业务处理的技术差错.(三)改善企业发展的外部环境，提高内部控制投入.由于民营中小企业发展的外部环境较差，企业负责人主要精力耗费在企业之外，搞社会关系、拓展企业外部生存空间，抓市场、跑资金，无暇顾及内部控制问题.企业为了其存活与发展，为了取得社会资本不得不在与政府部门的协调关系方面发生大量支出.通过创业者已有的和后续不断发展的社会关系网络获取各种资源成为民营中小企业创业和后续发展的基本条件，这样，企业领导者将大量的人力和财力投入企业之外.转变政府部门职能，改善民营中小企业发展的外部环境，降低其创业和发展成本，使其在有限的资源下尽可能地实现内部控制目标.发展中的民营中小企业应逐渐提高内部控制投入，努力增加内部控制的效益.(四)建立有效的监督机制，确保内部控制制度有效实施.要确保内部控制制度被切实地执行，且执行效果良好，其必须被监督.企业应设置内部审计机构或建立内部控制自我评估系统，加强对本企业内部控制的监督和评估，及时发现漏洞和隐患，并针对出现的新问题和新情况及内部控制执行中的薄弱环节，及时修正或改进.为加强监督，我国已形成了包括政府监督和社会监督在内的企业外部监督体系.但这些监督体系对民营中小企业的监督效果却不尽如人意，我国民营企业会计规范体系还不健全.审查报表时，偏重于技术上的差错而不注重报表的真实性，缺少对报送虚假信息的责任追究与惩罚措施.政府监督的缺位和政府各有关部门信息的相互独立，客观上使民营企业会计行为放任自流.民营企业外在监督的另一种缺位是社会监督的缺位.社会监督主要由以会计师事务所为主体的会计中介机构执行.由于目前社会审计的业务尚未涉及到民营企业，法律上尚未明确规定民营企业年度会计报表必须经注册会计师审计，加之民营企业财务管理混乱、内控乏力，使注册会计师及会计师事务所不愿意从事民营企业审计工作.只有加强外部监督，通过外部监督对企业施加压力，并将这种压力转化为动力，督促企业实施内部会计控制制度，以杜绝企业内控制度形同虚设的情况发生.(五)完善企业的公司治理机制，明晰管理权责.内部控制作为由管理当局为实现管理目标而建立的一系列规则、政策和组织实施程序，与公司治理及公司管理密不可分.内部控制框架与公司治理机制的关系是内部管理监控系统与制度环境的关系.我国民营中小企业中相当一部分属于个体、私营性质，企业的投资者同时就是经营者，企业领导集权现象严重.所有权与经营权高度统一的管理模式使民营中小企业管理缺乏内部约束性.有的民营中小企业形式上虽然也建立了董事会、监事会，但真正的法人治理机构并未到位，缺乏授权与监管.有些民营中小企业为节减开支，往往不设置内控机构或虚设，内部控制的内涵也较窄.On the internal control system in ChinaLi MingMarket Modernization.2007, (22)3. Strengthen the internal control system should regulate the main contentIn establishing the socialist market economic system and deepen the process of accounting reform in enterprises to comply with accounting standards should be based on the reality of the units to establish and improve accounting and strengthen their own sets of accounting policies and accounting management control system. Of these accounting policies and accounting control system should be made to the provisions of this written text not only help enterprises understand the personnel matters of daily accounting policies and methods. Also conducive to a coherent corporate accounting policies.(A) clearly defined economic and business deal with the division of responsibilitiesand procedural methodsEnterprise's internal organization is the enterprise to plan economic activity. Organizational foundation for command and control. The core problem is that a reasonable division of responsibilities. In general economic and business address of each whole process, or in the whole process a few important links are provided to two departments or two or more departments, two or division of responsibility over the staff played the role of mutual control. such as money remittance document procurement, provides for the procurement managers, please fill out a single paragraph. Supply planner (or supply department), please review the amount of content and collection units shall comply with Taiwan and Taiwan are the same and plans, accountants, paragraph one, please review the contents and preparation of payment vouchers after checking procurement budget. With the final clearance by the cashier shall complete Li remittance voucher settlement (cashier open the remittance settlement documents, but also audited by the accounting staff), before and after the deal is subject to division four. The procurement of remittances reimbursement business provides to After purchasing managers reported complete the bill. Delivery of goods to transportation personnel. Storekeeper acceptance quantity, the quality of inspectors and accountants audit inspection invoices, bills and acceptance certificates, preparation of journal vouchers for reimbursement.(B) clear division of assets and custody of recordsRequirements as money management Property Management account of correlation personnel, designed to protect the safety integrity of assets. 如teller may not concurrently in charge of auditing, accounting and income archiving costs, the registration of credit and debt accounts, bank notes of the issuing stamp , there must be two were headed to the bank to withdraw large amounts of cash must be by two or more of the recipients, inspection of the entire process of database security were jointly responsible. A breakdown of storage materials to the designated persons or a separate audit bookkeeper bookkeeping. Control of money and material management. Management accounts staff to leave their posts for some reason or transfer work to provide competent leadership to designate a person or a successor agent andmonitoring procedures for completing the necessary transfer or transfer list. Another. The review of cash-based system of material balance system for sending and receiving complex, complex points system, also are a variety of measures against the wrong system of internal controls.(C) clear that the accounting documents and accounting records to ensure completeness and accuracy requirementsMade to the original documents in various formats, number of copies, number, delivery process, the Alliance leaders and managers use the signature, details the number of total number and case with the same number of buildings such as the provisions made for the kinds of books and records of account card required to maintain a certain unity between the same or requirements. Also provided accounting double check details check the balance of the various statements related to digital check. And hence the provisions of the internal audit system.(D) explicitly provides for the establishment of property inventory system inventoryTo ensure the safety and integrity of production materials, in addition to the provisions of material goods for collection and payment of each custodian must implement the perpetual inventory method after checking the accounts and inventory, but also provides property, inventory and supplies a comprehensive inventory of the local system. To ensure that card accounts are in conformity with or timely processing error occurred. In addition to the provisions of the cash the cashier check out before work each day count cash in case of error in time reporting, the accounting officer should always check cashier work. Regular or irregular inspections of cash and treasury management.关于企业内部控制制度的思考李明商场现代化.2007,(22)三．加强内部控制制度应规范的主要内容在建立社会主义市场经济体制和深化会计改革过程中企业在遵守会计准则的基础上应以本单位会计工作实际出发建立健全和强化自身台理的会计政策和会计控制制度.对这些会计政策和会计控制制度应作出书面文字规定这样不仅有利于企业有关人员了解处理日常会计事项的政策和方法．也有利于企业会计政策的前后连贯.1 明确规定处理各种经济业务的职责分工和程序方法企业的内部组织机构是企业经济活动进行计划．指挥和控制的组织基础．其核心问题是合理的职责分工.在一般情况下处理每项经济业务的全过程，或者在全过程的某几个重要环节都规定要由两个部门或两个以上部门、两名或两名以上工作人员分工负责，起到相互控制的作用.如汇出笔采购货款，规定要由采购经办人填写请款单．供应计划员(或供应部门负责人)审查请款数额内容及收款单位是否符台台同和计划，会计员审核请款单的内容并核对采购预算后编制付款凭证．最后由出纳员凭手续完整的俐款凭证办理汇款结算(出纳员开出汇款结算凭证，还要通过会计员审核)，前后须经四人分工负责处理.而采购汇款的报账业务，则规定要经过采购经办人填写报账单．货物提运人员提货．仓库保管员验收数量，检查员验收质量以及会计员审核发票、账单及验收凭证，编制转账凭证报销.2 明确资产记录与保管的分工规定管钱、管物管账人员的相互制约关系，旨在保护资产的安全完整.如出纳员不得兼管稽核、会计档案保管和收人费用、债权债务账目的登记工作，银行票据的签发印鉴，必须有两人分别掌管，向银行提取较大数额现金时必须由两人以上，对领款、点验安全人库的全过程共同负责．仓库材料明细账要设专人稽核或另设记账员记账．管钱、管物．管账人员因故离开工作岗位或调动工作时，规定要由主管领导指定专人代理或接替并监督办理必要的交接手续或正式移交清单.另外．现金收付的复核制物资收发的复秤制，复点制等也都是防错防弊的内部控制制度.3 明确规定保证会计凭证和会计记录的完整性和正确性要求要对各种自制原始凭证在格式、份数、编号、传递程序，各联的用途有关领导和经办人签章、明细数同合计数及大小写数宇一致等方面做出规定，对各种账簿记录要求账证的一致或保持一定统一关系的规定．还有会计核算中规定的双线核对余额明细核对、各种报表相关数字核对．以及由此而规定的内部稽核制度等.4 明确规定建立财产清查盘点制度为了保证则产物资的安全和完整，除规定物资保管员对每项物资进行收付后都要实行永续盘存办法核对库存账实外，还要规定财产物资的局部清查和全面清查制度．以保证账卡物相符或及时处理发生的差错.现金出纳员除规定每日下班前要结账清点库存现金遇有差错要及时报告外，会计主管人员还要经常检查出纳工作．定期或不定期检查库存现金及金库管理情况.On the status of our internal control thinking.Tan Yi.Economic & Trade (Academic Edition).2008,6 (8)2 Current Situation of SMEs in China causes of internal control2.1 Chinese SMEs do not know of internal controls in placeThe status of internal control in China as China's market economy short time, understanding of internal control is not in place, for the integrity of internal control, rationality and effectiveness of even more is the lack of a recognized standard system. In the current specification system, basically a complete internal control system. Some business managers on internal control there are many misconceptions, if any, that internal control is the separation of incompatible accounting positions, some of that internal control is the reimbursement provisions, and some think that is the internal discipline of internal control requirements, etc.. At the same time as internal controls can not directly generate economic benefits, indirect benefits also need to seea longer cycle, but also provide more staff positions, the need for a large number of rules and regulations, and procedures need to increase the administrative links, so that the majority of enterprises to strengthen internal controls , bound his hands and feet, affecting efficiency; even someEngage in internal control that is of no confidence against their own people, easy to create internal contradictions. In addition, many of our weak implementation of internal control, internal control systems in many enterprises is on the wall, written in the paper system, the actual implementation can be imagined.2.2 Current Situation of SMEs in China Causes of Internal Control2.2.1 Internal control concepts behindInternal control system of Chinese enterprises in the planned economic system established and developed, and many companies understanding of internal control within the constraints also remain in the stage, many people believe that internal control is the internal supervision, is a pile of manuals, documents and system, enterprises are the internal cost control, internal assets, as internal control and security control. Some enterprises even the understanding of internal controls remain in the perceptual stage. With the further development of socialist market economy, the original contents of the internal control system and method can not meet the development requirements of the new situation.2.2.2 A lack of proper evaluation of internal control mechanismsOver the years, the performance of the enterprise managers to profit as the main basis for assessment. Few comprehensive survey of its internal controls. Conditions on internal controls and no immediate external and internal stakeholders in the interests of affected parties to this concern is not enough. Although the Commission recently asked on a small number of the enterprises, the National Audit Office also as an element of the test, but only general requirements, there is no rigorous evaluation system and control mechanism, binding is not strong.2.2.3 weak external oversightAlthough China has formed a monitoring and social supervision of government enterprises, including external monitoring system, but the effect of monitoring wasnot perfect. The main reason, first, the various oversight functions cross, different standards, combined with decentralized management, lack of communication, not formed Youxiao of force; the second is there no monitoring carried out under a set of Mu Biao, or even to balance the Yusuan and income-generating purposes, together with individual shady transactions. Serious weakening oversight, internal control is not reported, did not hold; third accounting firm's practice is not standardized environment and unfair business competition, and poor supervision of Certified Public Accountants, the "economic police" role and not play.对我国企业内部控制现状的思考谈奕时代经贸(学术版).2008,6(8)2 我国中小企业内部控制现状的成因2.1我国中小企业对内部控制认识不到位我国企业内部控制的现状由于我国进入市场经济的时间较短，对内部控制认识不到位，对于内部控制的完整性、合理性及有效性更是缺乏一个公认的标准体系。
D中小企业内部控制的完善与发展外文译文.doc
译自：/sol3/displayabstractsearch.cfm内部控制报告和会计保守性玛丽布鲁克比林斯纽约大学莱斯利戴维斯霍德勒印第安纳大学摘要: 2002年的萨班斯-奥克斯利法案是提高企业财务报告的质量的一个客观的内部控制要求。
本研究是调查内部控制质量和会计保守性之间是否存在关系,这对提高财务报告的质量有着重要的作用。
在内部控制下，以一个公司为例，我们发现了内部控制的重大缺陷，与没有这些弱点的公司相比展现了更少的会计保守性。
随后该公司披露证实了这些弱点，该公司具有更保守的会计盈余。
我们还发现,内部控制报告要求对公司的财务报告有一个规范作用。
确切地说,不论这些弱点是否被调整，被披露后公司都展现了更保守的会计收益。
总的来说,我们的研究结果表明，内部控制报告的质量影响会计的保守性，因此，强调加强内部控制的重要性，提高企业财务报告的质量。
关键词:内部控制保守信息披露1 导论这律法(萨班斯-奥克斯利法案)规定：股东可以从财务信息上知道公司的真实可靠性。
这条法律明文规定工人们:我们不能容忍不计后果的行为,人为的抬高股票价格最终毁灭公司，以及养老金、和你们工作。
在2002年，一连串典型的公司各自职权范围,美国国会通过的《萨班斯-奥克斯利法案》被普遍认为是最重要的,横扫了二十世纪三十年代的企业改革。
上面的内容来自于布什总统的讲话。
制定这项法案和监管机构的目标之一，是在经过《萨班斯-奥克斯利法案》确保财务报告的可靠性保证体系和防止人为的提高公司股票价格。
这项研究中，探讨了内部控制报告要求是否有助于改进企业财务报告质量的保守性。
不像多伊尔、阿什博-斯凯夫等，我们检查内部控制质量和盈余质量之间的关系,我们选择保守的会计作为我们衡量财务报告的质量的标准。
这是因为美国瓦茨认为保守的财务报告对用户是有益的。
通过防止引入偏见的会计合同和杂乱会计的措施，而多付给自己的管理人员。
保守的会计结果是提前终止负净现值（净现值），减轻对管理人员的奖励，在合同中使用会计报告的措施，进行负净现值项目的行为。
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Private Enterprises of the intenal control issuesPulin ChangEconomic Review. 2008, 5Third, the promotion of private SMEs in the internal control system strategyA change management and business owners the concept of development. The majority of private small and medium enterprises in the family business, the success of these enterprises depends largely on internal control or entrepreneur leadership attention and level of implementation. Over the years, by traditional Chinese culture, business owners believe in Sincerity, fraternal loyalty permeate many aspects of enterprise management, strengthen internal controls that will affect the organization the members of distrust, resulting in internal control. Many private business owners that rely on business to do business benefits out of, rather than out of the internal financial management control; that the market is the most important internal control will be bound himself and staff development. Understanding of the bias, so that these leaders neglected the internal control system on the production and operation activities. Internal control can really become the leader of the internal needs of enterprise internal control system is the key to whether a mereformality. The internal control to make the internal needs of the enterprise depends largely on two points: First, determine whether the company financial information in decision-making; second is whether a company's financial information by providing a true win the trust of the community. Improved treatment of the risks of private SMEs leader's attitude and risk control methods, transform their attitudes on internal control, internal control Jiang Hua Yi Shi, Tigao internal control concepts, Jiang enterprise management control system among financial people can promote the business management of Kexue process and sustainable development, in order to effectively establish and implement internal control B improve the quality of enterprise internal control system actors. In recent years, the ideological education of the private SME accountants, business training delayed, some do not have the qualifications of family members, relatives and friends was scheduled for accounting jobs, lack of knowledge of the internal control system. Although there are some companies internal control system, internal control system is not comprehensive and did not cover all the departments and personnel, not to penetrate the enterprise operating various business fields and in all sectors. Lack of effective inter-sectoral coordination and restraint, often resulted in disjointed management. Internal control system is the corporate business units or personnel in the business formation process of mutual influence and mutual restriction of a dynamicmechanism, is a control function of a variety of methods, measures and procedures in general, it is not equivalent to the regulations system, not the same as internal management, but not the organizational plan. Effective internal controls to the premise, the key is the internal control system as the main body of the manager and staff. "Man" is the subject of internal control behavior, failure of internal control, risk management, accounting, production risks are related to. Enterprises in the same time improve the internal control system to deal with the accounting staff of professional ethics education, Zeng Qiang accounting staff capacity to self-restraint; to strengthen professional training for accounting personnel to enhance the ability to work to reduce technical errors in the accounting business processesC improve the external environment for enterprise development, improve the internal control inputs. As the external environment for SME Development of the poor, the main energy-consuming business executives outside the firm, engage in social relations outside the firm to expand living space, focus on the market, run funds, no time to take into account the internal control issues. Enterprise to its survival and development, in order to achieve social capital and government departments have to coordinate relations in the expenditures. Through follow-up entrepreneurs and existing growing social network for all kinds of resources into the development of private small and medium business and follow the basic conditions, so thatbusiness leaders will invest a lot of human and financial resources outside the firm. Changing functions of government departments to improve the SME Development of the external environment, reduce the business and development costs, limited resources make it possible to achieve the internal control objectives. Development of private small and medium enterprises should gradually improve the internal control inputs, efforts to increase the effectiveness of internal control D establish an effective monitoring mechanism to ensure the effective implementation of the internal control system. To ensure effective internal control system was implemented, and performs well, it must be oversight. Enterprises should set up internal audit body or an internal control self-assessment system, to strengthen the internal control monitoring and evaluation, to detect vulnerabilities and risks, and On the emergence of new problems and new situations and internal control implementation of the weak link in a timely manner Xiuzheng or improvement. To strengthen supervision, including the Government of China has formed a social supervision, including supervision and monitoring system outside the enterprise. However, these monitoring systems on the private monitoring results are not satisfactory for SMEs, China's private enterprises accounting standard system is not perfect. Review report, the emphasis on technical errors and not pay attention to the authenticity of the report, submitted false information, lack of accountability and punishment. Absence ofgovernment supervision and government departments of information are independent, objective accounting practices of private enterprise free rein. External oversight of private enterprises is the absence of other social supervision of absence. Social supervision mainly to accounting firms accounting for the main intermediary agencies. As the current audit of the business community not involved in private enterprise, the law has not clearly defined annual accounting statements of private enterprises must be audited by certified public accountants, together with private enterprise financial management confusion, internal control weakness, so that certified public accountants and accounting firms reluctant to engage in private corporate audit. Only by strengthening external oversight, external oversight of the corporate pressure, and this pressure into motive force, and urge enterprises to implement internal accounting control system to eliminate the internal control system of nominal happen?V improve corporate governance mechanisms, clear management responsibilities. Internal control by the authorities as to achieve management objectives and establish a series of rules, policies, and organize the implementation of procedures, and corporate governance and corporate governance are inseparable. Internal control framework and corporate governance mechanisms of the internal management control system and system environment. Considerable part of private SMEs in China are individual, private sector, while investors in enterprises that operatorsof centralized leadership is serious business. Ownership and management a high degree of unified management model management of private SMEs lack the internal binding. Although some form of private SMEs in the establishment of the board of supervisors, but the real corporate governance institutions are not in place, the lack of authorization and supervision. Some cost savings of private SMEs often do not set the internal control agencies or hypothetical narrow connotation of internal control民营中小企业内部控制问题研究蒲林昌经济纵横.2008,5三、促进民营中小企业建立内控制度的策略一转变企业所有者的管理与发展观念.民营中小企业中家族式企业居多,这些企业内部控制的成败很大程度上取决于领导或企业家的重视和执行程度.长期以来,受中国传统文化的影响,企业主笃信以诚待人,江湖义气渗透到企业管理的诸多环节,认为加强内部控制,会影响组织内部成员的不信任感,因而导致企业内部失控.不少民营企业主认为企业效益是靠业务做出来的,而不是由内部财务管理管出来的;认为市场才是最重要的,内部控制会束缚自己及员工的发展.认识上的偏差,使这些领导者忽视了内部控制制度对生产经营活动的作用.内部控制能否真正成为领导者的内在需求,是企业内部控制制度能否流于形式的关键.而要使内部控制成为企业的内在需求,主要取决于两点:一是财务信息是否决定着企业的决策;二是企业是否通过提供真实的财务信息取信于社会.改进民营中小企业领导者对待风险的态度和控制风险的方法,转变其对内部控制的态度,强化内部控制意识,提高内部控制理念,将控制制度融人企业管理之中,才能促进企业管理的科学化进程和持续发展,从而有效建立和实施内部控制.二提高企业内控制度行为主体素质.近年来,民营中小企业财会人员的思想教育、业务培训滞后,一些不具备从业资格的家庭成员、亲戚朋友被安排在财会工作岗位,缺乏内部控制制度的相关知识.有些企业虽然存在内部控制制度,但内部控制制度不全面,没有覆盖所有的部门和人员,没有渗透到企业各个业务领域和各个操作环节.部门间缺乏有效的协调和牵制,往往造成管理脱节.内控制度是企业各业务部门或人员,在业务运作过程中形成的相互影响、相互制约的一种动态机制,是具有控制功能的各种方式、措施及程序的总称,它绝不等同于规章制度,也不等同于内部管理,更不是组织计划.内部控制要以有效为前提,其关键是作为内控制度主体的经理和员工.“人”是内部控制行为的主体,企业内部控制失效,经营风险、会计风险的产生,均与之有关.企业在完善内部控制制度的同时,应对会计人员进行职业道德教育,增强会计人员自我约束能力;加强对会计人员的业务培训,以提高工作能力,减少会计业务处理的技术差错三改善企业发展的外部环境,提高内部控制投入.由于民营中小企业发展的外部环境较差,企业负责人主要精力耗费在企业之外,搞社会关系、拓展企业外部生存空间,抓市场、跑资金,无暇顾及内部控制问题.企业为了其存活与发展,为了取得社会资本不得不在与政府部门的协调关系方面发生大量支出.通过创业者已有的和后续不断发展的社会关系网络获取各种资源成为民营中小企业创业和后续发展的基本条件,这样,企业领导者将大量的人力和财力投入企业之外.转变政府部门职能,改善民营中小企业发展的外部环境,降低其创业和发展成本,使其在有限的资源下尽可能地实现内部控制目标.发展中的民营中小企业应逐渐提高内部控制投入,努力增加内部控制的效益.四建立有效的监督机制,确保内部控制制度有效实施.要确保内部控制制度被切实地执行,且执行效果良好,其必须被监督.企业应设置内部审计机构或建立内部控制自我评估系统,加强对本企业内部控制的监督和评估,及时发现漏洞和隐患,并针对出现的新问题和新情况及内部控制执行中的薄弱环节,及时修正或改进.为加强监督,我国已形成了包括政府监督和社会监督在内的企业外部监督体系.但这些监督体系对民营中小企业的监督效果却不尽如人意,我国民营企业会计规范体系还不健全.审查报表时,偏重于技术上的差错而不注重报表的真实性,缺少对报送虚假信息的责任追究与惩罚措施.政府监督的缺位和政府各有关部门信息的相互独立,客观上使民营企业会计行为放任自流.民营企业外在监督的另一种缺位是社会监督的缺位.社会监督主要由以会计师事务所为主体的会计中介机构执行.由于目前社会审计的业务尚未涉及到民营企业,法律上尚未明确规定民营企业年度会计报表必须经注册会计师审计,加之民营企业财务管理混乱、内控乏力,使注册会计师及会计师事务所不愿意从事民营企业审计工作.只有加强外部监督,通过外部监督对企业施加压力,并将这种压力转化为动力,督促企业实施内部会计控制制度,以杜绝企业内控制度形同虚设的情况发生.五完善企业的公司治理机制,明晰管理权责.内部控制作为由管理当局为实现管理目标而建立的一系列规则、政策和组织实施程序,与公司治理及公司管理密不可分.内部控制框架与公司治理机制的关系是内部管理监控系统与制度环境的关系.我国民营中小企业中相当一部分属于个体、私营性质,企业的投资者同时就是经营者,企业领导集权现象严重.所有权与经营权高度统一的管理模式使民营中小企业管理缺乏内部约束性.有的民营中小企业形式上虽然也建立了董事会、监事会,但真正的法人治理机构并未到位,缺乏授权与监管.有些民营中小企业为节减开支,往往不设置内控机构或虚设,内部控制的内涵也较窄.。