《（毕业论文）-外文翻译--企业内部控制理论》由会员分享，可在线阅读，更多相关《（毕业论文）-外文翻译--企业内部控制理论（11页珍藏版）》请在金锄头文库上搜索。
1、The enterprise internal control theory 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 perfe
2、ct the system of supervision unit interior accountant. Unit interior accountant controls on the execution, the internal control is. What is the internal control The internal control is the formation of a series of measures to control functions, procedures, methods, and standardized and systematized,
3、 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 fin
4、ancial activities related to the legitimacy of control, Management control means to ensure operation policy decision, implementation of business activities and promote the efficiency and effectiveness, and the effect of the relevant management to achieve the goals of control. Accounting control and
5、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
6、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 legi
7、timacy 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.
8、 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
9、 of internal control ignored, also can make the establishment of internal control non-existing. Second, the basic structure of internal control The basic structure of internal control. Mainly includes control environment, accounting system and control procedures in three aspects: (a) control environ
10、ment. Control environment refers to establish or implement a policy of various factors, which affect mainly reflects unit managers and other personnel to control the attitude, understanding and action. Specific include: management ideas and management style, unit organization structure, functions an
11、d managers of these functions, determine the powers and responsibilities of the manager monitoring and inspection method, the working personnel policy measures to control, and its implementation, this unit of various external business relations. (2) accounting system. Accounting system refers to est
12、ablish accounting and accounting supervision procedure and method of business activities. Effective accounting system should do: 1, confirmed and record all real business, timely and detailed description of economic business, so in the financial and accounting reports of economic business appropriat
13、ely classified. 2 and measurement value of economic business, so in the financial and accounting reports records in the appropriate monetary value. 3 and determine the time, business to business records in the appropriate accounting period. 4 in the financial and accounting reports, business and pro
14、per disclosure of expression related matters. (3) control procedures. Control program to formulate policy and managers to ensure a certain procedure. Specific include: business and economic activity approval, The relevant personnel division of responsibilities clear, and prevent fraud, The bill and
15、certificates and use, should guarantee business activities and recorded properly, Property and its use to have documented exposure measures to protect, For registered business valuation, and to review, etc. Third, the basic way of internal control The basic way of internal control mainly has: organi
16、zation planning control, authorized control, budget control, material control, cost control, risk control and audit control. (a) to organize the control. According to the internal control requirements, the unit in determining the organizational structure and improve the process, incompatible duties shall follow the principle of separation, the so-called incompatible duties, refers to those if by a man or a department, and may cheat yourself concealing its position of frauds. The economic activi
