内部控制外文文献及翻译-精品.doc
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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
11
InternalControl
Emergenceanddevelopmentofthetheoryoftheevolutionoftheinternalcontrol
InternalcontrolinWesterncountrieshavealonghistoryofdevelopment,accordingtotheinternalcontrolcharacteristicsatdifferentstagesofdevelopment,thedevelopmentofinternalcontrolcanbedividedintofourstages,namelytheinternalcontainmentphase,theinternalcontrolsystemphase,theinternalcontrolstructurephase,overallinternalcontrolframeworkstage.
Internalcheckstages:
infancyinternalcontrol
Beforethe1940s,peopleusedtousetheconceptofinternalcheck.Thisistheembryonicstageofinternalcontrol."KeshiAccountingDictionary"definitionofinternalcheckis"toprovideeffectiveorganizationandmodeofoperation,businessprocessdesignerrorsandpreventillegalactivitiesoccur.Whosemaincharacteristicisanyindividualordepartmentalonecannotcontrolanypartofoneortherightwaytoconductbusinessonthedivisionofresponsibilityfortheorganization,eachbusinessthroughthenormalfunctioningofotherindividualsordepartmentsforcross-examinationorcross-control.designingeffectiveinternalchecktoensurethatallbusinessescancompletecorrectlyafteraspecifiedhandlerintheprocessoftheseprovisions,theinternalcontainmentfunctionisalwaysanintegralpart."
Thelate1940s,theinternalcontainmenttheorybecomeimportantmanagementmethodsandconcepts.Internalcheckona"troubleshootingavarietyofmeasures"forthepurposeofseparationofdutiesandaccountreconciliationasameanstomoneyandaccountingmattersandaccountsasthemaincontrolobjectprimarycontrolmeasures.Itscharacteristicsareaccountreconciliationandsegregationofdutiesasthemaincontentandthuscross-examinationorcross-control.Ingeneral,theimplementationofinternalcheckfunctioncanberoughlydividedintothefollowingfourcategories:
physicalcontainment;mechanicalcontainment;institutionalcontainment;bookkeepingcontain.Thebasicideaistocontaintheinternal"securityistheresultofchecksandbalances,"whichisbasedontwoassumptions:
First:
twoormorepersonsordepartmentsmakingthesamemistakeunconsciouslychanceisverysmall;Second:
Twoormorethepossibilityofapersonordepartmentconsciouslypartnershippossibilityoffraudismuchlowerthanasinglepersonordepartmentfraud.Practicehasprovedthattheseassumptionsarereasonable,internalcheckmechanismfororganizationstocontrol,segregationofdutiescontrolisthefoundationofthemoderntheoryofinternalcontrol.
Internalcontrolsystemphases:
generatingofinternalcontrol
Thelate1940stotheearly1970s,basedontheideaofinternalcheck,resultingintheconceptoftheinternalcontrolsystem,whichisthestageinthemodernsenseofinternalcontrolgenerated.IndustrialRevolutionhasgreatlypromotedthemajorchangerelationsofproduction,joint-stockcompanyhasgraduallybecomethemainformofbusinessorganizationofWesterncountries,inordertomeettherequirementsofprevailingsocio-economicrelations,toprotecttheeconomicinterestsofinvestorsandcreditors,theWesterncountrieshavelegalrequirementsintheformofstrengthenthecorporatefinancialandaccountinginformationaswellasinternalmanagementofthiseconomicactivity.
In1934,the"securitiesandexchangeact"issuedbytheU.S.governmentforthefirsttimeputsforwardtheconceptof"internalaccountingcontrol",theimplementationofgeneralandspecialauthorizationbookrecords,tradingrecords,andcompareddifferentremedialmeasuressuchastransactionassets.In1949,theAmericaninstituteofcertifiedpublicaccountants(AICPA)belongstotheauditproceduresofthecommittee(CPA)intheessentialelementofinternalcontrol:
thesystemcoordination,anditsimportancetomanagementdepartmentandtheindependenceofcertifiedpublicaccountants'report,thefirstofficialputforwardthedefinitionofinternalcontrol:
"thedesignoftheinternalcontrolincludestheorganizationandenterprisetotakeallofthemethodsandmeasurestocoordinatewitheachother.Allofthesemethodsandmeasuresusedtoprotectthepropertyoftheenterprise,tochecktheaccuracyofaccountinginformation,improvetheefficiencyofmanagement,promoteenterprisesticktoestablishedmanagementguidelines."Thedefinitionfromtheformulationandperfectingtheinnercontroloftheorganization,plan,methodandmeasuressuchasrulesandregulationstoimplementinternalcontrol,breakthroughthelimitationofcontrolrelatedtothefinancialandaccountingdepartmentdirectly,thefourobjectivesofinternalcontrol,namelytheenterpriseincommercialactivitiestoprotectassets,checktheveracityandreliabilityoffinancialdata,improvetheworkefficiency,andpromotetomanagementregulations.Thedefinitionofpositivesignificanceistohelpmanagementauthoritiestostrengthenitsmanagement,butthescopeoflimitationistoobroad.In1958,thecommissionissuedno.29auditproceduresbulletin"independentauditorsevaluatethescopeofinternalcontrol",accordingtotherequirementsoftheauditresponsibility,internalcontrolcanbedividedintotwoaspects,namely,theinternalaccountingcontrolandinternalmanagementcontrol.Theformerismainlyrelatedtothefirsttwooftheinternalcontrolgoal,thelattermainlyrelatestotheinternalcontrolaftertwogoals.Thisistheoriginoftheinternalcontrolsystemof"dichotomy".Becausetheconceptofmanagementcontrolisvagueandfuzzy,intheactualbusinesslinebetweeninternalcontrolandinternalaccountingcontrolisdifficulttodraw.Inordertocleartherelationsbetweenthetwo,in1972theAmericaninstituteofcertifiedpublicaccountantsintheauditingstandardsannouncementno.1,thispaperexpoundstheinternalmanagementcontrolandinternalaccountingcontrol:
thedefinitionof"internalmanagementcontrolincluding,butnotlimitedtoorganizationplan,andtheadministrativedepartmentoftheauthorizedapprovalofeconomicbusinessdecision-makingstepsontherelevantproceduresandrecords.Thisauthorizationofitemsapprovedactivitiesistheresponsibilityofmanagement,itisdirectlyrelatedtothemanagementdepartmenttoperformtheorganization'sbusinessobjectives,isthestartingpointoftheeconomicbusinessaccountingcontrol."Atthesametime,theimportantcontentofinternalaccountingcontroldegreeandprotectassets,toensurethatthefinancialrecordscredibilityrelatedinstitutionsplans,proceduresandrecords.Afteraseriesofchangesandredefinethemeaningoftheinternalcontrolismoreclearthanbeforeandthespecification,increasinglybroadscope,andintroducestheconceptofinternalaudit,hasreceivedrecognitionaroundtheworldandreferences,theinternalcontrolsystemismade.
Theinternalcontrolstructurestage:
developmentoftheinternalcontrol
Theoryofinternalcontrolstructureformedinthe90stothe1980s,thisphaseofwesternaccountingauditofinternalcontrolresearchfocusgraduallyfromthegeneralmeaningtospecificcontenttodeepen.Duringthisperiod,thesystemmanagementtheoryhasbecomethenewmanagementidea,itsays:
nophysicalobjectsintheworldarecomposedofelementsofsystem,duetothefactors,thereexistsacomplicatednonlinearrelationshipbetweensystemmusthaveelementsdonothavenewfeatures,therefore,shouldbebasedonthewholetherelationshipbetweenelements.Systemmanagementtheorywillenterpriseasaorganicsystemcomposedofsubsystemsonmanagement,payattentiontothecoordinationbetweenthesubsystemsandtheinteractionwiththeenvironment.Inthemoderncompanysystemandsystemmanagementtheory,undertheconceptofearlyalreadycannotsatisfytheneedofinternalcontrolsystems.In1988,theAmericaninstituteofcertifiedpublicaccountantsissued"auditingstandardsannouncementno.55",intheannouncement,forthefirsttimewiththeword"internalcontrolstructure"toreplacetheoriginal"internalcontrol",andpointsoutthat:
"theenterprise'sinternalcontrolstructureincludingprovideforspecifictargetreasonableassuranceofthecompanysetupallkindsofpoliciesandprocedures".Theannouncementthattheinternalcontrolstructureconsistsofcontrolenvironment,accountingsystem(accountingsystem),thecontrolprogram"threecomponents,theinternalcontrolasaorganicwholecomposedofthesethreeelements,raisedtotheattentionoftheinternalcontrolenvironment.
Thecontrolenvironment,reflectingtheboardofdirectors,managers,owners,andotherpersonneltocontroltheattitudeandbehavior.Specificinclude:
managementphilosophyandoperatingstyle,organizationalstructure,thefunctionoftheboardofdirectorsandtheauditcommittee,personnelpoliciesandprocedures,thewaytodeterminetheauthorityandresponsibility,managerscontrolmethodusedinthemonitoringandinspectionwork,includingbusinessplanning,budgeting,forecasting,profitplans,responsibilityaccountingandinternalaudit,etc.
Accountingsystems,regulationsofvariouseconomicbusinessconfirmation,thecollection,classification,analysis,registrationandpreparingmethod.Aneffectiveaccountingsystemincludesthefollowingcontent:
identificationandregistrationofalllegitimateeconomicbusiness;Classifyingthevariouseconomicbusinessappropriate,asthebasisofpreparationofstatements;Measuringthevalueofeconomicbus
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