内部控制外文翻译资料.doc

Internal management, establish a sound internal control system, enterprises and the needs for enterprises to face market risks and challenges. Only in accordance with the actual situation of their own, developed to meet the needs of internal management control system, and strictly follow the implementation can be sustained, steady and healthy development. 内部管理，建立健全内部控制制度，企业和企业面临的市场风险和挑战的需要。只有按照自己的实际情况，开发出满足内部管理控制系统的需求，并严格遵照执行能够持续，稳定和健康的发展。The so-called internal control, the means by the enterprises board of directors, managers and other staff implementation, in order to ensure the reliability of financial reporting, operating efficiency and effectiveness of existing laws and regulations to follow, and so provide reasonable assurance that the purpose of the course. Internal controls related to enterprise production and management of the control environment, risk assessment, supervision and decision-making, information and transfer and self-examination, from a business perspective on the whole in all aspects of production. Their effective implementation will undoubtedly promote enterprise production and management to a new level, to promote the rationalization of business processes and standardization.所谓内部控制，董事会的企业董事会，经理和其他员工实施的，为保证财务报告的可靠性，现有的法律法规，经营的效率和效果跟踪，并提供合理的保证，本课程的教学目的。内部控制的控制环境，企业的生产和管理相关的风险评估，监督和决策，信息传递和反思，从商业角度对整个生产的各个环节。他们的有效实施无疑会促进企业生产管理水平，促进业务流程的合理化和标准化。First, the internal control in practical work-to-business production and business activities and external socio-economic activities will bring about far-reaching impact, produced good results. 首先，在对企业的生产经营活动和外部社会经济活动的实际工作的内部控制带来了深远的影响，产生了良好的结果。(A) To ensure the development of the enterprise management principles, and implement the objectives of the （一）保证企业经营管理的发展原则，实现的目标The internal control systems from a number of specific policies, systems and procedures of penetration in the business activities of the various aspects of existence as long as their internal operations and management aspect, there is the appropriate management practices and control measures to effectively implement the operation of enterprises Approach to ensure that business objectives. The internal control systems from a number of specific policies, systems and procedures of penetration in the business activities of the various aspects of existence as long as their internal operations and management aspect, there is the appropriate management practices and control measures to effectively implement the operation of enterprises Approach to ensure that business objectives.从一些具体政策的内部控制制度，制度和程序，渗透于存在的各方面的业务活动，只要他们的内部运营和管理方面，有相应的管理措施和有效地实施企业的运行控制措施以确保企业经营目标的方法。(B) to ensure that accounting information and other information of the true and reliable management and preventing business risks （二）确保会计信息和其他信息的真实、可靠的管理，防范经营风险Sound internal control system, enterprises can standardize the types of information collection, classification, records and summary of the process and to ensure that the accounting information on the true and reliable, truly reflect the business conditions, timely detection and correction of various and effective control Enterprise operational risks. Sound internal control system, enterprises can standardize the types of information collection, classification, records and summary of the process and to ensure that the accounting information on the true and reliable, truly reflect the business conditions, timely detection and correction of various and effective control Enterprise operational risks.健全的内部控制制度，企业可以规范信息的收集，分类，记录和总结的过程，以确保对真实、可靠的会计信息，真实反映经营状况，及时发现和各种有效的控制企业的经营风险校正。(C) to ensure the safety integrity of assets, and effectively use （三）确保资产的安全完整性，和有效地使用Sound internal control system, to scientific and effective monitoring and restricting the business of property, material procurement, measurement, inspection, and various other sectors, enterprises of all kinds of resources and the use of cash flow control and management of enterprises so as to ensure the safety of property material integrity, To prevent the loss of assets. Sound internal control system, to scientific and effective monitoring and restricting the business of property, material procurement, measurement, inspection, and various other sectors, enterprises of all kinds of resources and the use of cash flow control and management of enterprises so as to ensure the safety of property material integrity, To prevent the loss of assets.健全的内部控制制度，科学、有效的监测和制约性，企业材料采购，测试，检验，以及其他各种行业，各种资源的企业和使用企业现金流量的控制和管理，以保证财产物资的安全完整，防止资产流失。(D) to ensure that corporate profit maximization （四）确保企业的利润最大化And improve the internal control, so that enterprises in all aspects of live and do business in an orderly manner, reducing the cost of unnecessary spending, and promote the effective management of enterprises, in order to achieve greater corporate profitability goals. 完善的内部控制，使企业在生存和有条不紊地做业务的各个方面，减少不必要的成本支出，促进企业的有效管理，以实现更大的企业盈利目标。Second, in recent years, as Chinas market economy development and the continuous deepening of reform of enterprises, from government departments to the corporate management of the internal control of the increasing awareness that most state-owned enterprises are to a certain extent, within a certain range within Control system, but in actual operation, there are still many areas not perfect Second, in recent years, as Chinas market economy development and the continuous deepening of reform of enterprises, from government departments to the corporate management of the internal control of the increasing awareness that most state-owned enterprises are to a certain extent, within a certain range within Control system, but in actual operation, there are still many areas not perfect第二，近年来，随着中国市场经济的发展和企业改革的不断深化，从政府部门的日益认识到，大多数国有企业在一定程度上是内部控制的企业管理，在一定范围内控制系统，但在实际操作中，仍有不完善许多领域(A) lack of improved internal control environment （一）改善企业内部控制环境的缺乏The construction of the internal control system and effective operation of enterprises depends on good corporate governance structure. Modern enterprise ownership and management rights of separation, on the objective need for a standardized corporate governance, strengthen internal controls to protect the owners, operators, creditors and other legitimate rights and interests. However, the current situation, most of the state-owned enterprise restructuring, although the formal establishment of the corporate governance structure, but since property rights are clear, investors are deficient, did not form an effective internal checks and balances of power, coupled with the inherent internal control Limitations, resulting in weakening the intensity of internal control, arbitrary increase economic business, supervision, failure. 内部控制制度的建立和有效运作的企业依赖于良好的公司治理结构。现代企业所有权与经营权的分离，在一个规范的公司治理的客观需要，加强内部控制，保护所有者，经营者，债权人和其他合法的权利和利益。然而，目前的情况，大多数国有企业改制，虽然企业的公司治理结构，正式成立，但由于产权不清晰，投资者缺乏，没有形成有效的内部权力的制衡机制，再加上固有的内部控制的局限性，导致内部控制弱化强度，任意增加的经济业务，监督，失败。(B) False Accounting Information, the increased probability of false （二）虚假的会计信息，错误的概率增加Some enterprises because of accounting disorder, and false accounting information and the more serious distortion. If the conventional single-India (votes) in charge of the system, important gaps in the use of custody certificate system and accounting personnel in the division of the internal check principle, and so on are not the real implementation of the accounting documents Tenaha lack of rational and effective support of the original certificate; Accounting artificially fabricated facts, distortion of accounting data, set Shanghais Zhang, indiscriminate chaos share of the cost squeeze, concealment or false income and profits; assets unclear, it is not debt, and so on. False phenomenon in the listed companies have seen in other enterprises in the status quo is even more worrisome. Some enterprises because of accounting disorder, and false accounting information and the more serious distortion. If the conventional single-India (votes) in charge of the system, important gaps in the use of custody certificate system and accounting personnel in the division of the internal check principle, and so on are not the real implementation of the accounting documents Tenaha lack of rational and effective support of the original certificate; Accounting artificially fabricated facts, distortion of accounting data, set Shanghais Zhang, indiscriminate chaos share of the cost squeeze, concealment or false income and profits; assets unclear, it is not debt, and so on. False phenomenon in the listed companies have seen in other enterprises in the status quo is even more worrisome.一些企业由于会计秩序混乱，会计信息虚假，而且更为严重的失真。如果传统的单一的印度（票）负责制，在拘留证制度和会计人员的“内部审核”的原则划分使用重要的空白，所以是不的原始凭证的合理、有效的会计支持文件中特纳哈缺乏现实的实施；会计人工制造的事实上，会计信息失真，集上海张的成本，挤压不分青红皂白乱分享，隐瞒或虚假的收入和利润；资产不清楚，它不是债务，等等。在股票上市公司的虚假现象在其他企业看到的现状更是令人担忧的。(C) expenses, lost control and potential risks increase （三）费用，失去控制和潜在的风险增加Some enterprises on the property of the material is weak internal control management, systems exist in name only, procurement duties not part of the strict separation of economic exchanges in the review system is not tight, stock issued imperfect procedures, plus the financial sector is not timely and reconciliation, Over the years the inventory of material damage, scrapped, the shortfall did not receive timely treatment, resulting in additional potential losses, increase operational risks. Some enterprises in business activities in the management of funds often there are more loopholes in the management, in order to vitalize the economy, allowing department managers with a certain proportion of operating costs, but this part of the costs without the application of clearly defined, more non-binding oversight bodies, lead manager, squandering a waste. Some enterprises on the property of the material is weak internal control management, systems exist in name only, procurement duties not part of the strict separation of economic exchanges in the review system is not tight, stock issued imperfect procedures, plus the financial sector is not timely and reconciliation, Over the years the inventory of material damage, scrapped, the shortfall did not receive timely treatment, resulting in additional potential losses, increase operational risks. Some enterprises in business activities in the management of funds often there are more loopholes in the management, in order to vitalize the economy, allowing department managers with a certain proportion of operating costs, but this part of the costs without the application of clearly defined, more non-binding oversight bodies, lead manager, squandering a waste.对材料性能的一些企业内部控制薄弱的管理，系统名存实亡，采购责任不在审查制度的经济交往的严格分离是不严密的，股票发行的程序不完善，加上金融部门不及时与和解，多年来的材料损坏，报废的存货，不足没有得到及时的治疗，从而导致额外的潜在损失，增加经营风险。以资金管理业务活动的一些企业往往有管理漏洞较多，为了搞活经济，使部门经理和一定比例的经营成本，但这部分成本，不使用明确的定义，更无约束力的监督机构，负责的经理，挥霍浪费。(D) international audit exist in name only （四）国际审计形同虚设Internal audit as an internal control to control itself should be a third partys position on an objective and impartial manner for enterprises to conduct economic supervision , and its status should be the overriding independent. But most of the current corporate internal audit departments basically parallel with other functional departments, and this can not guarantee the independence of the internal audit and authority of law and discipline violations resulting in frequent phenomenon. Internal audit as an internal control to control itself should be a third partys position on an objective and impartial manner for enterprises to conduct economic supervision , and its status should be the overriding independent. But most of the current corporate internal audit departments basically parallel with other functional departments, and this can not guarantee the independence of the internal audit and authority of law and discipline violations resulting in frequent phenomenon. 内部审计作为内部控制本身的控制对企业进行经济监督三分之一党的客观公正的地位，其地位应该压倒一切的独立。但目前企业内部审计部门与其他职能部门基本平行，这不能保证内部审计的独立性和权威性的法律和纪律造成频繁现象的行为。Third, strengthen and improve their internal control system, is the deepening of enterprise reform, strengthening enterprise management an important part of, and constantly improve the internal control system and will take from the following aspectsThird, strengthen and improve their internal control system, is the deepening of enterprise reform, strengthening enterprise management an important part of, and constantly improve the internal control system and will take from the following aspects 第三，加强和完善企业内部控制制度，是深化企业改革，加强企业管理的重要组成部分，并不断完善内部控制系统，将从以下几个方面(A) improve the business environment of internal control, strict approval system for authorization （一）完善内部控制的商业环境，严格审批系统的授权In the corporate governance structure, shareholders, boards of directors, board of supervisors, managers should form a layer between the powers and responsibilities of distribution, incentive and restraint, the right checks and balances, to carry out the management. In the management set up, establish and improve scientific and enterprises in line with the characteristics of the internal organizational structure, reasonable, and effective set up various departments and posts and the establishment of departments and job responsibility system, clarify the responsibilities, establish and improve internal restraints system with no phase Yung job separation. According to the internal control requirements, unit in determining the organizational structure and improve the process, should follow the principle of separation of incompatible duties. Unit of economic activity generally can be divided into five steps, namely: authorized, issued, approval, implementation and records. Under normal circumstances, if each of these steps by the relatively independent (or department) to implement, will be able to guarantee the separation of incompatible duties, easy to play the role of internal control.在公司治理结构中，股东，董事会，监事会，管理者应该形成的权力和责任的分配之间的层，激励和约束，权利制衡，进行管理。在管理机构的设置，建立和完善的内部组织结构，特征线的科学和合理有效的企业，建立各部门、岗位和部门和岗位责任制的建立，明确责任，建立和完善不相容的工作分离内部约束系统。根据内部控制的要求，在确定组织结构单元和完善的过程中，应遵循不相容职务分离的原则。单位经济活动一般可分为五个步骤，即：授权，批准，发布，实施和记录。在正常情况下，如果每个步骤由相对独立的（或部门）实施，就能够保证不相容职务的分离，易于发挥内部控制的作用。Powers delegated by means of internal control departments dealing with economic or business staff of the authority control. Authorized the approval of their general mandate and can be divided into special mandate. The so-called general mandate is to handle routine business of power, conditions and obligations of the provisions of general mandate of a longer time while the special authorization for an exception to the business of power, conditions and obligations of the provisions, the general aging of its shorter. Regardless of what kind of powers delegated by using methods, enterprises must establish authority approval system, a clear mandate approved by the functional departments of the authority, procedures, responsibilities, internal management at all levels must be empowered to exercise the corresponding powers within the framework of handling personnel Must also be authorized within the scope of economic operations, ensure that enterprises clearly define the roles, and scientific management. Powers delegated by means of internal control departments dealing with economic or business staff of the authority control. Authorized the approval of their general mandate and can be divided into special mandate. The so-called general mandate is to handle routine business of power, conditions and obligations of the provisions of general mandate of a longer time while the special authorization for an exception to the business of power, conditions and obligations of the provisions, the general aging of its shorter. Regardless of what kind of powers delegated by using methods, enterprises must establish authority approval system, a clear mandate approved by the functional departments of the authority, procedures, responsibilities, internal management at all levels must be empowered to exercise the corresponding powers within the framework of handling personnel Must also be authorized within the scope of economic operations, ensure that enterprises clearly define the roles, and scientific management.以内部控制部门处理的权力控制经济或业务人员意味着授予的权力。授权的一般授权批准，可分为特殊任务。所谓的一般授权是处理日常事务的权力，条件和更长的时间一般授权规定的义务而对电力企业例外的特别授权，条件及规定的义务，其较短的一般老化。无论什么样的利用方法授予的权力，企业必须建立授权审批制度，明确任务的机构，职能部门批准的程序，职责，各级内部管理必须有权行使相应的权力在处理人事架构也必须在授权的经济活动范围，确保企业明确定义的角色，与科学管理。(B) according to finanal accounting standards, the full implementation of the budget management （二）根据财务会计准则，预算管理的全面实施 Enterprises must be based on the accounting law and the national unified accounting system and other regulations, the development of the enterprise for the accounting procedures, the accounting staff positions accountability, the establishment of strict accounting control systems. In the implementation of a national unity subjects on the basis of accounting, corporate management should be based on need, unified set Details subjects, the Group of companies need more unity subordinate companys accounting Details subjects, in order to speak with one voice, unified accounting. Clear accounting documents, accounting and financial accounting reports of accounts procedures and methods to follow the accounting system under the principles of accounting, accounting for the true realization of the states macroeconomic regulation and control and management information for internal management to provide information to companies outside all parties understand their financial position and operating results to provide objective information. 企业必须根据会计法和国家统一的会计制度等法规，为企业会计程序的发展，会计人员岗位责任制，严格的会计控制系统的建立。在一个全国统一的主体实施的会计基础，企业管理应根据需要，统一设置明细科目，集团公司需要更加团结下属公司的会计明细科目，以一个声音说话，统一核算。明确的会计凭证，会计和会计程序和方法，财务会计报告遵循的会计原则下的会计制度，会计真正实现国家宏观调控和管理信息的内部管理，外部各方公司了解他们的财务状况，提供信息和操作的结果提供客观信息。Enterprise Financial Management budget is an important part of it is for enterprises to achieve stated objectives of the operation, capital and financial r