内部控制外文文献及翻译(整理)Word下载.docx
- 文档编号:830444
- 上传时间:2023-04-29
- 格式:DOCX
- 页数:13
- 大小:19.36KB
内部控制外文文献及翻译(整理)Word下载.docx
《内部控制外文文献及翻译(整理)Word下载.docx》由会员分享,可在线阅读,更多相关《内部控制外文文献及翻译(整理)Word下载.docx(13页珍藏版)》请在冰点文库上搜索。
指导教师
2013年6月
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,anditsimportancetomanagementdepartmentandtheindependenceofcertifiedpublicaccountants1report,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;
Measuringthevalueofeconomicbusinesstomakeitscurrency'
svaluecanberecordedinthefinancialstatements;
Determinetheeconomicbusinessevents,toensurethatitrecordedintheproperaccountin
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 内部 控制 外文 文献 翻译 整理