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 Control
Emergence and development of the theory of the evolution of the internal control
Internal 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 control
Before 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 persons
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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 control
The 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 commercial
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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 control
Theory 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 of
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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 of
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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 control
After 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 to
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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 the
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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.
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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。

（一）、内部牵制阶段：内部控制的萌芽期
在20世纪40年代前，人们习惯用内部牵制这一概念。

这是内部控制的萌芽阶段。

《柯氏会计辞典》对内部牵制的定义是“以提供有效的组织和经营方式，防止错误和非法业务发生的业务流程设计。

其主要特点是以任何个人或部门不能单独控制任何一项或一部分业务权利的方式进行组织上的责任分工，每项业务通过正常发挥其他个人或部门的功能进行交叉检查或交叉控制。

设计有效的内部牵制以便使各项业务能完整正确地经过规定的处理程序，而在这些规定的处理程序中，内部牵制机能永远是一个不可缺少的组成部分。

”
20世纪40年代后期，内部牵制理论成为企业重要管理方法和概念。

内部牵制是以“查错防弊”为目的，以职务分离和账目核对为手段，以钱物和账目等会计事项为主要控制对象的初级控制措施。

其特点是以账户核对和职务分工为主要内容从而进行交叉检查或交叉控制。

一般来说，内部牵制机能的执行大致又可分为以下四类：实物牵制；机械牵制；体制牵制；簿记牵制。

内部牵制的基本思想是“安全是制衡的结果”，它基于两个设想：其一：两个或以上人或部门无意识地犯同样错误的机会是很小的；其二：两个或以上的人或部门有意识地合伙舞弊的可能性大大低于单独一个人或部门舞弊的可能性。

实践证明这些设想是合理的，内部牵制机制有关组织机构控制、职务分离控制是现代内部控制理论的基础。

（二）、内部控制制度阶段：内部控制的产生期
20世纪40年代末至70年代初，在内部牵制思想的基础上，产生了内部控制制度的概念，这是现代意义上内部控制产生的阶段。

工业革命极大地推动了生产关系的重大变革，股份制公司逐渐成为西方各国主要的企业组织形式，为了适应当时社会经济关系的要求，保护投资者和债权人的经济利益，西方各国纷纷以法律的形式要求强化对企业财务会计资料以及这种经济活动的内部管理。

在1934年美国政府出台的《证券交易法》中首次提出了“内部会计控制”的概念，推行一般与特殊授权、交易记录、账面记录与事务资产对比等差异补救措施。

1949年，美国注册会计师协会（AICPA）所属的审计程序委员会（CPA）在《内部控制：系统协调的要素及其对管理部门和独立注册会计师的重要性》的报告中，首次正式提出了内部控制的
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定义：“内部控制包括组织机构的设计和企业内部采取的所有互相协调的方法和措施。

这些方法和措施都用于保护企业的财产，检查会计信息的准确性，提高经营效率，推动企业坚持执行既定的管理方针。

”该定义提出了从制定与完善内部控制的组织、计划、方法与措施等规章制度来实现内部控制，突破了与财务会计部门直接有关的控制的局限，明确了内部控制的四个目标，即企业在商业活动中保护资产、检查财务数据的准确性和可靠性、提高工作效率以及促进遵守既定管理规章。

该定义的积极意义在于有助于管理当局加强其管理工作，但局限性是涉及的范围过于宽广。

1958年该委员会发布的第29号审计程序公报《独立审计人员评价内部控制的范围》中，根据审计责任的要求，将内部控制分为两个方面进行，即内部会计控制和内部管理控制。

前者主要涉及内部控制的前两个目标，后者主要涉及内部控制的后两个目标。

这就是内部控制“制度二分法”的由来。

由于管理控制的概念比较空泛和模糊，在实际业务中内部管理控制与内部会计控制的界限难以明确划清。

为了明确两者之间的关系，1972年美国注册会计师协会在《审计准则公告第1号》中，重新阐述了内部管理控制和内部会计控制的定义：“内部管理控制包括，但不仅仅只限于组织机构的计划，以及与管理部门授权核准经济业务决策步骤上的有关程序和记录。

这种对事项核准的授权活动是管理部门的职责，它直接与管理部门执行该组织的经营目标有关，是对经济业务进行会计控制的起点。

”同时，明确了内部会计控制度的重要内容包括与保护资产、保证财务记录可信性相关的机构计划、程序和记录。

经过一系列的修改和重新定义，内部控制的涵义较以前更为明晰和规范，涵盖范围日趋广泛，并引入了内部审计的理念，得到了世界范围内的认可和引用，内部控制制度由此而生。

（三）、内部控制结构阶段：内部控制的发展期
内部控制结构理论形成于20世纪80年代至90年代初期，这一阶段西方会计审计界对内部控制的研究重点逐步从一般涵义向具体内容深化。

在这一时期，系统管理理论成为了新的管理理念，它认为：世界上任何实物都是由要素构成的系统，由于要素之间存在着复杂的非线性关系，系统必然具有要素所不具有的新特性，因此，应立足于整体来认识要素之间的关系。

系统管理理论将企业组织当作一个由子系统组成的有机系统进行管理，注重各子系统间的协调及与环境的互动关系。

在现代公司制和系统管理理论的理念下，前期的内部控制制度已经不能满足需要。

1988年美国注册会计师协会发布《审计准则公告第55号》，在该公告中，首次以“内部控制结构”一词取代原有的“内部控制”一词，并指出：“企业的内部控制结构包括为提供取得企业特定目标的合理保证而建立的各种政策和程序”。

该公告认为内部控制结构由“控制环境、会计系统（会计制度）、控制程序”三个要素组成，将内部控制看作是由这三个要素组成的有机整体，提高了对内部控制环境的重视。

1.控制环境，反映董事会、管理者、业主和其他人员对控制的态度和行为。

具体包括：管理哲学和经营作风、组织结构、董事会及审计委员会的职能、人事政策和程序、确定职权和责任的方法、管理者监控和检查工作时所用的控制方法，包括经营计划、预算、预测、利润计划、责任会计和内部审计等。

2.会计系统，规定各项经济业务的确认、归集、分类、分析、登记和编报方法。

一个有效的会计制度包括以下内容：鉴定和登记一切合法的经济业务；对各项经济业务适当进行分类，作为编制报表的依据；计量经济业务的价值以使其货币价值能在财务报表中记录；确定经济业务发生的事件，以确保它记录在适当的会计期间；在财务报表中恰当地表述经济业务及有关的揭示内容。

3.控制程序，指管理当局制定的政策和程序，以保证达到一定的目的。

它包括：经济业务和活动批准权；明确各员工的职责分工；充分的凭证、账单设置和记录；资产和记录的接触控制；业务的独立审核等。

内部结构控制以系统管理理论为主要控制思想，重视环境的因素视其为内部控制的重要组成部分，将控制环境、会计制度、控制程序三个要素纳入内部控制范畴；不再区分会计控制与管理控制，而统一以要素表述内部控制，认为两者是不可分割、相互联系的。

（四）、内部控制整体框架阶段：内部控制的成熟期
进入20世纪90年代后，对内部控制的研究进入一个新的阶段。

随着企业公司治理机构的完善、电子化信息技术的发展，为了适应新的经济和组织形式，运用新的管理思想，“内部控制结构”发展为“内部控制控制整体框架”。

1992年，美国著名的内部控制研究机构“发起组织委员会”（COSO）发布了具有里程碑意义的专题报告—《内部控制—整体框架》，也称为COSO报告，制订了内部控制制度的统一框架。

该报告于1994年进行了增补，得到了国际社会和各种职业团体的广泛承认，具有广泛的适用性。

COSO报告是内部控制理论研究的历史性突破，它首次提出内部控制体系概念将内部控制由原来的平面结构发展为立体框架模式，代表着当时国际上内部控制研究方面的最高水平。

COSO报告将内部控制定义为：“由企业的管理人员设计的，为实现营业的效果和效率、财务报告的可靠及合法合规目标提供合理保证，通过董事会、管理人员和其他职员实施的一种过程。

”通过定义可以看出，COSO报告认为内部控制是一个过程，会受到企业不同人员的影响；同时，内部控制也是一个为实现该组织经营目标提供合理保障所设计并实施的程序。

COSO报告提出了内部控制的三大目标和五大要素。

三大目标是经营目标、信息目标和合规目标。

其中，经营目标是指内部控制要确保企业经营的效率和有效性；信息目标是指内部控制要保证企业财务报告的可靠性；合规目标是指内部控制要遵守相应的法律和法规和企业的规章制度。

COSO报告认为，内部控制由五个相互联系的要素组成并构成了一个系统，这五个组成要素是：控制环境、风险评估、控制活动、信息与沟通、监督与审查。

1.控制环境：它是指职员履行其控制责任、开展业务活动所处的氛围。

包括员工的诚实性和道德观、员工的胜任能力、董事会或审计委员会、管理哲学和经营方式、组织结构、授予权利和责任的方式、人力资源政策和实施。

2.风险评估：它是指管理层识别并采取相应行动来管理对经营、财务报告、符合性目标有影响的内部或外部风险，包括风险识别和风险分析。

风险识别包括对外部因素（如技术开发、竞争、经济变化）和内部因素（如员工素质、公司活动性质、信息系统处理的特
点）进行检查。

风险分析涉及估计风险的重大程度、评估风险发生的可能性、考虑如何管理风险等。

3.控制活动：它是指企业制定并予以执行的政策和程序，对所确认的风险采取必要措施，以保证单位目标得以实现。

实践中，控制活动形式多样，通常有以下几类：业绩评价、信息处理、实物控制、职责分离。

4.信息与沟通：它是指为了使职员能执行其职责，为员工提供在执行、管理和控制作业过程中所需的信息以及信息的交换和传递，企业必须识别、捕捉、交流外部和内部的信息。

外部信息包括市场份额、法规要求和客户投诉等信息。

内部信息包括会计制度，即由管理当局建立的记录和报告经济业务和事项，维护资产、负债和业主权益的方法和记录。

沟通是使员工了解其职责，保持对财务报告的控制。

沟通的方式有政策手册、财务报告手册、备查簿，以及口头交流或管理示例等。

5.监控：它是指评估内部控制运作质量的过程，即对内部控制改革、运行及改进活动评价。

包括内部审计和外部审计、外部交流等。

内部控制系统的五大要素实际上内容广泛，相互关联相互影响。

控制环境是其他控制要素实施的基础；控制活动必须建立在对企业可能面临的风险有细致的了解和评估的基础之上；而风险评估和控制活动必须借助企业内部信息的有效沟通；最后，有效的监控是保障内部控制实施质量的手段。

三大目标与五大要素为内部控制系统理论的形成和发展奠定了基础，其指导思想充分体现了现代企业的管理思想，即安全是系统管理的结果。

COSO 报告强调内部控制是由五大要素组成的整合框架和体系，为内部控制体系框架的建立、运行和维护奠定了基础。

综上所述，由于社会、经济、管理环境的变化，内部控制的职能也随着变化，从而引导内部控制理论的演化。

从内部控制理论的发展历史可以看出，内部控制的变革往往源于组织管理的要求，从农业经济到工业经济，管理手段及工具的创新为内部控制带来发展的动力。

从以内部牵制为中心、通过组织内部各子系统相互控制关系实现的内部控制，到以COSO为代表的、以预防和防止管理漏洞为目标、通过组织控制与信息系统，实现系统整体优化的现代意义上的内部控制理论，从时间上将，分别对应于两次经济革命。

因此，在研究分析国外内部控制理论发展与演进轨迹时，需要结合当时的社会经济环境和企业组织管理要求，这样才能更加深刻的理解内部控制理论发展的本质。

目录
第一章总论..................................................... 错误！未定义书签。

1.1项目名称与承办单位 ............................ 错误！未定义书签。

1.2研究工作的依据、内容及范围 ............ 错误！未定义书签。

1.3编制原则................................................. 错误！未定义书签。

1.4项目概况................................................. 错误！未定义书签。

1.5技术经济指标 ........................................ 错误！未定义书签。

1.6结论......................................................... 错误！未定义书签。

第二章项目背景及建设必要性 .................... 错误！未定义书签。

2.1项目背景................................................. 错误！未定义书签。

2.2建设的必要性 ........................................ 错误！未定义书签。

第三章建设条件 ............................................ 错误！未定义书签。

3.1项目区概况 ............................................ 错误！未定义书签。

3.2建设地点选择 ........................................ 错误！未定义书签。

3.3项目建设条件优劣势分析 .................... 错误！未定义书签。

第四章市场分析与销售方案 ........................ 错误！未定义书签。

4.1市场分析................................................. 错误！未定义书签。

4.2营销策略、方案、模式 ........................ 错误！未定义书签。

第五章建设方案 ............................................ 错误！未定义书签。

5.1建设规模和产品方案 ............................ 错误！未定义书签。

5.2建设规划和布局 .................................... 错误！未定义书签。

5.3运输......................................................... 错误！未定义书签。