农信社内控建设外文翻译fyub.docx
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1、本科生毕业设计(论文)外文翻译题 目: 强化农村信用社内控建设积极防化金融风险 学 院: 经济与管理学院 系 专 业: 会计学 班 级: 学 号: 1100080090 姓 名: 赵臻 指导教师: 谌贻庆 填表日期: 2011 年 1 月 18 日A Clear Look at Internal Controls: Theory and Concepts内部控制透视:理论与概念 Hamed Arad (Philee) 哈米德阿拉德(Philae) Department of accounting, Islamic Azad University, Hamedan, Iran 会计系,伊斯兰阿扎
2、德大学,哈马丹,伊朗 Babak Jamshedy-Navid 巴克Joshed -纳维德哈尼 Faculty Member of Islamic Azad University, Kerman-shah, Iran 学院会员伊斯兰阿扎德大学,克尔曼伊朗国王,伊朗 Abstract : internal control is an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid f
3、raud and error. Internal Control is a major part of managing an organization. 摘要 :内部控制是会计程序或控制系统,旨在促进效率或保证一个执行政策或保护资产或避免欺诈和错误。内部是一个组织管理的重要组成部分。It comprises the plans, methods, and procedures used to meet missions, goals, and objectives and, in doing so, support performance-based management. 它包括计划、方法
4、和程序使用,以满足任务,目标和目的,并在这样做,支持基于业绩的管理。Internal Control which is equal with management control helps managers achieve desired results through effective stewardship of resources. Internalcontrols should reduce the risks associatedwith undetected errors or irregularities, butdesigning and establishing effe
5、ctive internal controlsis not a simple task and cannot be accomplished through a shortset of quick fixes. In this paper the concepts of internal controls and different aspects of internal controls are discussed. 内部控制是管理阶层的平等与控制可以帮助管理者实现资源的预期的有效管理的结果通过。内部控制应减少或违规错误的风险关联未被发现的,但设计和建立有效的内部控制不是一个简单的任务,不可
6、能是一个实现通过快速修复短套。在此讨论了内部文件的概念的不同方面的内部控制和管制。 Keywords : Internal Control, management controls, Control Environment, Control Activities, Monitoring 关键词 :内部控制,管理控制,控制环境,控制活动,监督 1. 1、 Introduction 介绍 The necessity of control in new variable business environment is not latent for any person and managementa
7、s a response factor for stockholdersand another should implement a greatcontrol over his/her organization. 环境需要新的业务控制变量不为任何潜在的股东和管理人士的响应因子为1,另外应执行/她组织了一个很大的控制权。 Control is theactivity of managing or exerting controlover something. The emergence and developmentof systematic thoughts in recent decader
8、equired a new attention to business resource and control over this wealth. 控制是管理活动的东西或以上施加控制。思想的产生和近十年的发展需要有系统的商业资源和控制这种财富一个新的关注。 One of the hot topic a boutcontrols over business resource is analyzingthe cost-benefit of each control. 主题之一热一回合管制的商业资源是分析每个控制成本效益。 Internal Controls serve as the firstl
9、ine of defense in safeguarding assetsand preventing and detecting errors andfraud. We can say Internal control is a whole system of controls financial and otherwise, established by the management for the smooth running of business; it includes internal cheek, internal audit and other forms of contro
10、ls. 作为内部控制和欺诈的第一道防线,维护资产以及预防和侦查错误。内部控制,我们可以说是一种控制整个系统的财务和其他方面的管理制定了为企业的顺利运行;它包括内部的脸颊,内部审计和其他形式的控制。 COSOdescribe Internal Control as follow. Internalcontrols are the methods employed to help ensure the achievement of an objective. COSO的内部控制描述如下。内部控制是一个客观的方法用来帮助确保实现。 In accounting and organizational t
11、heory,Internal control is defined as a process effectedby an organizations structure, work andauthority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives.It is a means by which an organizationsresources are directed, monitored
12、, and measured. It plays an important role in preventing and detecting fraud andprotecting the organizations resources, bothphysical (eg, machinery and property) and intangible (eg, reputation or intellectual property such as trademarks).At the organizational level, internal controlobjectives relate
13、 to the reliability offinancial reporting, timely feedback on the achievement of operational or strategic goals, and compliance with laws and regulations. 在会计和组织理论,内部控制是指或目标目标的过程实施由组织的结构,工作和权力流动,人员和具体的管理信息系统,旨在帮助组织实现。这是一种手段,其中一个组织的资源被定向,监控和测量。它发挥着无形的(重要的作用,预防和侦查欺诈和保护组织的资源,包括生理(如,机械和财产)和乙二醇,声誉或知识产权,如
14、商标)。在组织水平,内部控制目标与可靠性的目标或战略的财务报告,及时反馈业务上的成就,并遵守法律,法规。 At the specific transaction level, internal controlrefers to the actions taken to achievea specific objective (eg, how to ensurethe organizations payments to third partiesare for valid services rendered.) Internalcontrol procedures reduce process
15、variation,leading to more predictable outcomes. 在具体的交易水平,内部控制是指第三方采取行动以实现一个具体目标(例如,如何确保本组织的款项,在申请服务提供有效的。)内部控制程序reduce程变异,导致更加具有可预见性outcomes。 Internal controls within business entities are called also business controls. They are tools used by managers everyday. 在业务实体内部控制也被称为业务控制。它们是日常的工具使用的经理。 * Wri
16、ting procedures to encourage compliance,locking your office to discourage theft,and reviewing your monthly statement ofaccount to verify transactions are commoninternal controls employed to achievespecific objectivAllmanagers use internal controls to helpassure that their units operate accordingto p
17、lan, and the methods they use-policies, procedures, organizational design, and physicalbarriers-constitute. 所有管理人员使用的内部控制,以帮助确保他们的经营单位,按照计划,他们使用的方法-政策,程序,组织设计,和身体的障碍,构成。 Internal control is a combination of the following : 内部控制是对以下组合 : 1. 1、 Financial controls, and 财务控制 2. 2、 Other controls 其他控件 Acc
18、ordingto the institute of chartered accountants of Indiainternal control is the plan of organization and all the methods and procedures adopted by the management ofan entity to assist in achieving management objective of ensuring as far as possible the orderly and efficient conduct of its business i
19、ncluding adherenceto management policies, the safe guarding of assets prevention and detection of frauds and error the accuracy and completeness of the accounting records and timely preparation of reliablefinancial information, the system of internalcontrol extends beyond those matters whichrelate t
20、o the function of accounting system. 根据内部控制研究所印度特许会计师是该组织计划和所有的方法和程序,通过了包括一个由管理机构,以协助实现业务管理的目的是确保尽可能高效有序进行可能的坚持管理政策,对资产的安全护卫预防和信息检测欺诈行为和错误的准确性和完整性的财务会计的可靠记录,及时编制,控制系统内部的事务以外延伸涉及到会计系统的功能。 In other words internal control system of controls lay down by the managementfor the smooth running of the busine
21、ssfor the accomplishment of its objects. These controls can be divided in two parts ie financial control and other controls. 换句话说内部控制系统的控制下由管理奠定了它的对象的顺利运行的业务的成就。这些控件可以分为两个部分,即财务控制和其他控制。 Financial controls: 财务控制: - Controls for recording accounting transactions properly. -控制交易的会计记录正确。 - Controls for
22、proper safe guarding company assets like cash stock bank debtor etc -控制适当的安全护卫公司债务人如现金股票等资产银行 - Early detection and prevention of errors and frauds. -早期发现和预防错误和舞弊。 - Properly and timely preparation of financial records I e balance sheet and profit and loss account. -正确和及时编制财务记录我资产负债表和损益表。 - To maxim
23、ize profit and minimize cost. -以利润最大化和成本最小化。 Other controls: Other controls include the following: 其他控制:其它控制包括以下内容: Quality controls. 质量控制。 Control over raw materials. 控制原材料。 Control over finished products. 控制成品。 Marketing control, etc 营销控制等 6、负责,受影响的内部控制 虽然一个组织的人都是有效的内部控制的组成部分,某些方面值得特别一提。这些包括管理,董事会
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