民营中小企业内部控制问题研究外文文献翻译

1、 private enterprises of the intenal control issuespulin changeconomic review. 2008, 5third, the promotion of private smes in the internal control system strategy a change management and business owners the concept of development. the majority of private small and medium enterprises in the family bus

2、iness, the success of these enterprises depends largely on internal control or entrepreneur leadership attention and level of implementation. over the years, by traditional chinese culture, business owners believe in sincerity, fraternal loyalty permeate many aspects of enterprise management, streng

3、then internal controls that will affect the organization the members of distrust, resulting in internal control. many private business owners that rely on business to do business benefits out of, rather than out of the internal financial management control; that the market is the most important inte

4、rnal control will be bound himself and staff development. understanding of the bias, so that these leaders neglected the internal control system on the production and operation activities. internal control can really become the leader of the internal needs of enterprise internal control system is th

5、e key to whether a mere formality. the internal control to make the internal needs of the enterprise depends largely on two points: first, determine whether the company financial information in decision-making; second is whether a companys financial information by providing a true win the trust of t

6、he community. improved treatment of the risks of private smes leaders attitude and risk control methods, transform their attitudes on internal control, internal control jiang hua yi shi, tigao internal control concepts, jiang enterprise management control system among financial people can promote th

7、e business management of kexue process and sustainable development, in order to effectively establish and implement internal control b improve the quality of enterprise internal control system actors. in recent years, the ideological education of the private sme accountants, business training delaye

8、d, some do not have the qualifications of family members, relatives and friends was scheduled for accounting jobs, lack of knowledge of the internal control system. although there are some companies internal control system, internal control system is not comprehensive and did not cover all the depar

9、tments and personnel, not to penetrate the enterprise operating various business fields and in all sectors. lack of effective inter-sectoral coordination and restraint, often resulted in disjointed management. internal control system is the corporate business units or personnel in the business forma

10、tion process of mutual influence and mutual restriction of a dynamic mechanism, is a control function of a variety of methods, measures and procedures in general, it is not equivalent to the regulations system, not the same as internal management, but not the organizational plan. effective internal

11、controls to the premise, the key is the internal control system as the main body of the manager and staff. man is the subject of internal control behavior, failure of internal control, risk management, accounting, production risks are related to. enterprises in the same time improve the internal con

12、trol system to deal with the accounting staff of professional ethics education, zeng qiang accounting staff capacity to self-restraint; to strengthen professional training for accounting personnel to enhance the ability to work to reduce technical errors in the accounting business processesc improve

13、 the external environment for enterprise development, improve the internal control inputs. as the external environment for sme development of the poor, the main energy-consuming business executives outside the firm, engage in social relations outside the firm to expand living space, focus on the mar

14、ket, run funds, no time to take into account the internal control issues. enterprise to its survival and development, in order to achieve social capital and government departments have to coordinate relations in the expenditures. through follow-up entrepreneurs and existing growing social network fo

15、r all kinds of resources into the development of private small and medium business and follow the basic conditions, so that business leaders will invest a lot of human and financial resources outside the firm. changing functions of government departments to improve the sme development of the externa

16、l environment, reduce the business and development costs, limited resources make it possible to achieve the internal control objectives. development of private small and medium enterprises should gradually improve the internal control inputs, efforts to increase the effectiveness of internal control

17、 d establish an effective monitoring mechanism to ensure the effective implementation of the internal control system. to ensure effective internal control system was implemented, and performs well, it must be oversight. enterprises should set up internal audit body or an internal control self-assess

18、ment system, to strengthen the internal control monitoring and evaluation, to detect vulnerabilities and risks, and on the emergence of new problems and new situations and internal control implementation of the weak link in a timely manner xiuzheng or improvement. to strengthen supervision, includin

19、g the government of china has formed a social supervision, including supervision and monitoring system outside the enterprise. however, these monitoring systems on the private monitoring results are not satisfactory for smes, chinas private enterprises accounting standard system is not perfect. revi

20、ew report, the emphasis on technical errors and not pay attention to the authenticity of the report, submitted false information, lack of accountability and punishment. absence of government supervision and government departments of information are independent, objective accounting practices of priv

21、ate enterprise free rein. external oversight of private enterprises is the absence of other social supervision of absence. social supervision mainly to accounting firms accounting for the main intermediary agencies. as the current audit of the business community not involved in private enterprise, t

22、he law has not clearly defined annual accounting statements of private enterprises must be audited by certified public accountants, together with private enterprise financial management confusion, internal control weakness, so that certified public accountants and accounting firms reluctant to engag

23、e in private corporate audit. only by strengthening external oversight, external oversight of the corporate pressure, and this pressure into motive force, and urge enterprises to implement internal accounting control system to eliminate the internal control system of nominal happen?v improve corpora

24、te governance mechanisms, clear management responsibilities. internal control by the authorities as to achieve management objectives and establish a series of rules, policies, and organize the implementation of procedures, and corporate governance and corporate governance are inseparable. internal c

25、ontrol framework and corporate governance mechanisms of the internal management control system and system environment. considerable part of private smes in china are individual, private sector, while investors in enterprises that operators of centralized leadership is serious business. ownership and

26、 management a high degree of unified management model management of private smes lack the internal binding. although some form of private smes in the establishment of the board of supervisors, but the real corporate governance institutions are not in place, the lack of authorization and supervision.

27、 some cost savings of private smes often do not set the internal control agencies or hypothetical narrow connotation of internal control民营中小企业内部控制问题研究蒲林昌经济纵横.2008,5三、促进民营中小企业建立内控制度的策略 一转变企业所有者的管理与发展观念.民营中小企业中家族式企业居多,这些企业内部控制的成败很大程度上取决于领导或企业家的重视和执行程度.长期以来,受中国传统文化的影响,企业主笃信以诚待人,江湖义气渗透到企业管理的诸多环节,认为加强内部控

28、制,会影响组织内部成员的不信任感,因而导致企业内部失控.不少民营企业主认为企业效益是靠业务做出来的,而不是由内部财务管理管出来的;认为市场才是最重要的,内部控制会束缚自己及员工的发展.认识上的偏差,使这些领导者忽视了内部控制制度对生产经营活动的作用.内部控制能否真正成为领导者的内在需求,是企业内部控制制度能否流于形式的关键.而要使内部控制成为企业的内在需求,主要取决于两点:一是财务信息是否决定着企业的决策;二是企业是否通过提供真实的财务信息取信于社会.改进民营中小企业领导者对待风险的态度和控制风险的方法,转变其对内部控制的态度,强化内部控制意识,提高内部控制理念,将控制制度融人企业管理之中,才

29、能促进企业管理的科学化进程和持续发展,从而有效建立和实施内部控制. 二提高企业内控制度行为主体素质.近年来,民营中小企业财会人员的思想教育、业务培训滞后,一些不具备从业资格的家庭成员、亲戚朋友被安排在财会工作岗位,缺乏内部控制制度的相关知识.有些企业虽然存在内部控制制度,但内部控制制度不全面,没有覆盖所有的部门和人员,没有渗透到企业各个业务领域和各个操作环节.部门间缺乏有效的协调和牵制,往往造成管理脱节.内控制度是企业各业务部门或人员,在业务运作过程中形成的相互影响、相互制约的一种动态机制,是具有控制功能的各种方式、措施及程序的总称,它绝不等同于规章制度,也不等同于内部管理,更不是组织计划.内部控制要以有效为前提,其关键是作为内控制度主体的经理和员工.“人”是内部控制行为的主体,企业内部控制失效,经营风险、会计风险的产生,均与之有关.企业在完善内部控制制度的同时,应对会计人员进行职业道德教育,增强会计人员自我约束能力;加强对会计人员的业务培训,以提高工作能力,减少会计业务处理的技术差错 三改善企业发展的外部环境,提高内部控制投入.由于民营中小企业发展的外部环境较差,企业负责人主要精力耗费在企业之外,搞社会关系、拓展企业外部生存空间,抓市场、跑资金,无暇顾及内部控制问题.企业为了其存活与发展,