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1、中文4500字本科生毕业设计（论文）外文原文及译文管理系郭淼所在系 学生姓名会计学 学号指导教师2013年6月外文文献原文及译文Internal ControlEmergence 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 in ternal con trol characteristics at differe nt

2、stages of devel opment, the devel opment of internal con trol can be divided into four stages, n amely the internal containment p hase, the internal con trol system p hase,the internal con trol structure p hase, overall internal con trol framework stage.Internal check stages: infancy internal contro

3、lBefore the 1940s, people used to use the concept of in ternal check. This is the embry onic stage of internal con trol. Keshi Acco un ti ng Dicti on ary defi niti on of internal check is to pro vide effective orga ni zatio n and mode of op erati on, bus in ess p rocess desig n errors and p reve nt

4、illegal activities occur. Whose mai n characteristic is any in dividual or dep artme nt alone can not con trol any part of one or the right way to con duct bus in ess on the divisi on of res pon sibility for the orga ni zatio n, each bus in ess through the no rmal functioning of other in dividuals o

5、r dep artme nts for cross-exam in ati on or cross-co ntrol. desig ning effective in ternal check to en sure that all bus in essesca n comp lete correctly after a sp ecified han dler in the p rocess of these p rovisi ons, the in ternal containment fun cti on is always an in tegral part.The late 1940s

6、, the internal containment theory become imp orta nt man ageme ntmethods and concepts. Internal check on a troubleshooting a variety of measures for the purpose of sep arati on of duties and acco unt rec on ciliatio n as a means to money and acco un ti ng matters and acco unts as the main con trol o

7、bject p rimary con trol measures.Its characteristics are acco unt recon ciliati on and segregati on of duties as the main content and thus cross-exam in ati on or cross-c on trol. I n gen eral, the impi eme ntati on of internal check fun cti on can be roughly divided into the follow ing four categor

8、ies: p hysical containment; mecha ni cal containment; in stituti onal containment; bookkeeping contain. The basic idea is to contain the internal security is the result of checks and bala nces, which is based on two assu mp ti ons: First: two or more persons or dep artme nts maki ng the same mistake

9、 uncon sciously cha nee is very small; Second: Two or more the possibility of a person or department consciously partnership possibility of fraud is much lower than a single person or department fraud. Practice has proved that these assu mp tio ns are reas on able, internal check mecha nism for orga

10、 ni zati ons to con trol, segregati on of duties con trol is the foun datio n of the moder n theory of in ternal con trol.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 in ternal co

11、n trol system , which is the stage in the moder n sense of in ternal con trol gen erated. In dustrialRevolution has greatly promoted the major change relations of production, joint-stock company has gradually become the main form of bus in ess orga ni zati on of Western coun tries, in order to meet

12、the requirements of prevailing socio-economic relations, to protect the economic interests of investors and creditors, the Western countries have legal requirements in the form of strengthen the corporate financial and accounting information as well as internal management of this economic activity .

13、In 1934, the securities and excha nge act issued by the U.S. gover nment for the first time puts forward the concept of in ternal acco unting con trol, the impi eme ntati on of gen eral and sp ecial authorizati on book records, trad ing records, and comp ared differe nt remedial measures such as tra

14、nsaction assets. In 1949, the American institute of certified public accountants (AICPA) belongs to the audit procedures of the committee (CPA) in the essential element of internal con trol: the system coord in ati on, and its imp orta nee to man ageme nt dep artme nt and the independence of certifi

15、ed p ublic acco untan ts rep ort, the first official put forward the defi niti on of internal con trol: the desig n of the internal con trol in cludes the orga ni zati on and enterp rise to take all of the methods and measures to coord in ate with each other. All of these methods and measuresused to

16、 protect the property of the enterprise, to check the accuracy of accounting information, improve the efficiency of management, promote enterprise stick to established man ageme nt guideli nes. The defi niti on from the formulatio n and p erfect ing the inner control of the organization, plan, metho

17、d and measuressuch as rules and regulations to implement in ternal con trol, break through the limitatio n of con trol related to the finan cial and acco unting dep artme nt directly, the four objectives of in ternal con trol, n amely the enterp rise in commercial activities to p rotect assets, chec

18、k the veracity and reliability of finan cial data, i mprove the work efficie ncy, and pro mote to man ageme nt regulatio ns. The defi niti on of p ositive sig nifica nee is to help management authorities to strengthen its management, butthe scope of limitation is too broad. In 1958, the commissi on

19、issued no. 29 audit p rocedures bulleti n independent auditors evaluate the scope of internal con trol, accordi ng to the requireme nts of the audit res pon sibility, internal con trol can be divided in to two asp ects, namely, the internal acco unting con trol and internal man ageme nt con trol. Th

20、e former is main ly related to the first two of the in ternal control goal, the latter main ly relates to the in ternal con trol after two goals. This is the origi n of the internal con trol system of dichotomy. Because the concept of man ageme nt con trol is vague and fuzzy, in the actual bus in es

21、s line betwee n in ternal con trol and in ternal acco un ti ng con trol is difficult to draw. In order to clear the relati ons betwee n the two, in 1972 the America n in stitute of certified public accountants in the auditing standards announcement no. 1, this paper expounds the internal managementc

22、ontrol and internal accounting control: the definition of internal management control including, but not limited to organization plan, and the adm ini strative dep artme nt of the authorized appro val of econo mic bus in ess decisi on-mak ing ste ps on the releva nt p rocedures and records. This aut

23、horizati on of items appro ved activities is the responsibility of management, it is directly related to the management department to p erform the orga ni zati ons bus in ess objectives, is the start ing point of the econo mic bus in ess accounting control. At the same time, the important content of

24、 internal accounting control degree and protect assets, to ensure that the financial records credibility related institutions plans, p rocedures and records. After a series of cha nges and redefi ne the mea ning of the internal con trol is more clear tha n before and the sp ecificati on, in creas in

25、 gly broad scope, and in troduces the concept of internal audit, has received recognition around the world and references, the in ternal con trol system is made.The internal control structure stage: devel op ment of the internal controlTheory of internal control structure formed in the 90 s to the 1

26、980 s, this phase of western accounting audit of internal control research focus gradually from the general meaning to sp ecific content to dee pen. During this p eriod, the system man ageme nt theory has become the new man ageme nt idea, it says: no p hysical objects in the world are compo sed of e

27、leme nts of system, due to the factors, there exists a comp licated non li near relati onship betwee n system must have eleme nts do not have new features, therefore, should be based on the whole the relati on shi p betwee n eleme nts. System man ageme nt theory will enterp rise as a orga nic system

28、 composed of subsystems on management, pay attention to the coordination between the subsystems and the interaction with the environment. In the modern company system and system management theory, under the concept of early already cannot satisfy the need of internal con trol systems. In 1988, the A

29、merica n in stitute of certified p ublic acco untants issued auditing standardsannouncement no. 55, in the announcement,for the first time with the word in ternal con trol structure to rep lace the origi nal internal con trol, and points out that: the enterp rises internal con trol structure in clud

30、i ng pro vide for sp ecific target reas on able assura nee of the company set up all kinds of p olicies and p rocedures. The announ ceme nt that the internal con trol structure con sists of con trol en vir onment, acco unting system (acco unting system), the control program three components, the int

31、ernal control as a organic whole comp osed of these three eleme nts, raised to the atte ntio n of the in ternal con trol en vir onment.The control environment, reflecting the board of directors, managers, owners, and other personnel to con trol the attitude and behavior. Sp ecific in clude: man agem

32、e ntp hilos ophy and op erati ng style, orga ni zati onal structure, the function of the board of directors and the audit committee, personnel policies and procedures, the way to determine the authority and respon sibility, man agers con trol method used in the mon itori ng and inspection work, in c

33、lud ing bus in ess planning, budgeti ng, forecasti ng, p rofit plan s, res pon sibility acco un ti ng and internal audit, etc.Acco un ti ng systems, regulati ons of various econo mic bus in ess con firmatio n, the collecti on, classification, analysis, registration and preparing method. An effective

34、 accounting system includes the following content: identification and registration of all legitimate economic bus in ess; Classify ing the various econo mic bus in ess approp riate, as the basis of prep arati on of stateme nts; Measuri ng the value of econo mic bus in ess to make its curre ncys valu

35、e can be recorded in the finan cial stateme nts; Determi ne the econo mic bus in ess eve nts, to en sure that it recorded in the proper accounting period; Describe properly in the financial statements of econo mic bus in ess and related content.The con trol p rogram, refers to the man ageme nt p oli

36、cies and p rocedures, to en sure to achieve certa in purpo se. It in cludes econo mic bus in ess and activity appro val; Clear divisi on of the respon sibility of each empio yee; Adequate vouchers and bills sett ing and records; The con tact of assets and records con trol; The bus in ess of independ

37、ent audit, etc. Internal structure of con trol system man ageme nt theory as the mai n con trol thought, attaches great imp orta nee to the environmental factors as an important part of internal control, the control environment, acco un ti ng system and con trol p rogram three eleme nts into the cat

38、egory of internal con trol; NoIon ger disti nguish betwee n acco unting con trol and man ageme nt con trol, and uniform in eleme nts describe the in ternal con trol, thi nk the two are insep arable and con tact each other.Overall internal control framework stages: stage of internal controlAfter en t

39、eri ng the 1990 s, the study of in ternal con trol into a new stage. With the impro veme nt of the corpo rate gover nance in stitutio ns, the devel opment of electr onic in formati on tech no logy, in order to ada pt to the new econo mic and orga ni zati onal form, using the new man ageme nt thinkin

40、g, internal control structure for the development of internal control to control the overall framework. I n 1992, the famous research in stituti ons in ternal con trol by orga ni zati on committee (COSO) issued a Ian dmark p roject - in ternal con trol - the whole framework, also known as the COSO r

41、ep ort, made the un ificati on of the in ternal con trol system framework. In 1994, the report on the supp leme nt, the intern ati onal com mun ity and various pro fessi onal bodies widely ack no wledged, has wide app licability. The COSO report is a historical breakthrough in the research of in ter

42、nal con trol theory, it will first put forward the concept of internal control system of the internal control by the original planar structure for the devel opment of sp ace frame model, re prese nts the highest level of the studies on the internal con trol in the world.The COSO report defi nes in t

43、ernal con trol as: desig ned by enterp rise man ageme nt, to achieve the effect and efficie ncy of the bus in ess, reliable finan cial reporting and legal comp lia nee goals to pro vide reas on able assura nee, by the board of directors, man agers and other staff to imp leme nt a p rocess. By defi n

44、ing it can be see n that the COSO report that in ternal con trol is a p rocess, will be affected by differe nt personn el; At the same time, the in ternal con trol is a in order to achieve bus in ess objectives the group pro vides reas on ableguara ntee the desig n and imp leme ntati on of the p rog

45、ram. The COSO report put forward three goals and the five eleme nts of internal con trol. The three major target is a target bus in ess objectives, in formati on and comp lia nee. Among them, the man ageme nt goal is to en sure bus in ess efficie ncy and effective ness of the in ternal con trol; I n

46、formati on goal is refers to the in ternal control to en sure the reliability of the enterp rise finan cial report; Comp lia nee goal refers to the in ternal con trols should abide by corresponding laws and regulations and the rules and regulations of the enterp rise.COSO report that internal con tr

47、ol con sists of five eleme nts con tact each other and form an integral system, which is composed of five elements: control environment, risk assessment, con trol activities, in formati on and com muni cati on, mon itori ng and review.Con trol En vir onment: It refers to the con trol staff to fulfil

48、l its obligatio n to carry out bus in ess activities in which the atmosphere. Including staff of honesty and ethics, staff competenee, board of directors or audit committee, management philosophy and management style, orga ni zatio nal structure, rights and res pon sibilities gran ted to the way hum

49、a n resources p olicies and imp leme ntati on.Risk assessme nt: It refers to the man ageme nt to ide ntify and take approp riate acti on to man age op eratio ns, finan cial reporting, in ternal or exter nal risks affecti ng comp lia nee objectives, including risk identification and risk analysis. Ri

50、sk identification including external factors (such as tech no logical devel opment, comp etiti on, cha nges in the economy) and internal factors (such as the quality of the staff, the company n ature of activities, in formati on systems han dli ng characteristics) to be checked. Risk analysis invoIv

51、es a significant degree of risk estimates to assess the likelihood of the risk occurri ng, con sider how to man age risk.Con trol activities: it refers to companies to devel op and imp leme nt p olicies and p rocedures, and to take the n ecessary measures aga inst the risks ide ntified in order to e

52、n sure the un its objectives are achieved. In practice, control activities in various forms, usually following categories: p erforma nee evaluatio n, in formati on p rocess ing, p hysical con trols, segregati on of dutiesIn formatio n and com muni cati on: it refers to en able staff to p erform thei

53、r duties, to pro vide staff with the exchange and dissemination of information as well as information required in the imp leme ntatio n, man ageme nt and con trol op erati ons p rocess, companies must ide ntify, cap ture, excha nge of exter nal and internal in formati on. Exter nal in formati on, in

54、 cludi ng market share, regulatory requireme nts and customer com pl ai nts and other in formati on. The method of internal in formati on in clud ing acco unting system that records created by the regulatory authorities and reporting of bus in ess and econo mic matters, maintenance of assets, liabil

55、ities and owners equity and recorded. Communi cati on is so that empio yees un dersta nd their res pon sibilities to main tai n con trol over finan cial reporting. There are ways to com muni cate p olicy manu als, financial reporting manuals, referenee books, as well as examples such as verbal com m

56、uni cati on or man ageme nt.Monitoring: It refers to the evaluation of internal controls operation of the quality of the p rocess, n amely the reform of internal con trol, op erati on and impro veme nt activities evaluated.In cludi ng internal and exter nal audits, exter nal excha nges.Five eleme nt

57、s of internal con trol system is actually wide-ra nging, in terrelated in flue nee each other. Control environment is the basis for the impiementation of other control elements;control activities must be based on the risks faced by companies may have a detailed un dersta nding and assessme ntbasis;

58、while risk assessme ntand con trol activities with in the enterp rise must use effective com muni cati on of in formati on; Fin ally, effective mon itori ng the implementation of internal control is a means to protect the quality. Three goals and five elements for the formation and development of th

59、e internal control system theory laid the foun dati on, which fully reflects the guidi ng ideology of the moder n enterp rise man ageme nt idea that security is the result of systems man ageme nt. COSO report emp hasizesthe in tegrati on framework and internal control system composed of five elements, the framework for the establishme nt of an internal con trol system, op erati on and maintenance of the foun datio n.In summary, because o