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1、外文文献原文及译文中文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3Internal Control Emergence 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 a
2、t 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 con
3、trolBefore 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
4、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 o
5、r 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 manage
6、ment 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 reconci
7、liation 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
8、 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 or departments making the same mistake unconsciously chance is very small; Second: Two or more the possibility of a person or department co
9、nsciously 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 contro
10、l. Internal control system phases: generating of internal controlThe late 1940s to the early 1970s, 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 pr
11、omoted 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 c
12、ountries 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 accoun
13、ting 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
14、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
15、 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 mana
16、gement 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 f
