中小企业内部控制-外文参考文献.pdf

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1、安徽工业大学毕业设计外文翻译Private Enterprises of the intenal control issuesPulin ChangEconomic Review。2008,（5)Third,the promotion of private SMEs in the internal control system strategy（A）change management and business owners the concept of development。Themajority of private small and medium enterprises in the

2、family business，the successof these enterprises depends largely on internal control or entrepreneur leadershipattention and level of implementation。Over the years,by traditional Chinese culture,business owners believe in Sincerity,fraternal loyalty permeate many aspects ofenterprise management，stren

3、gthen internal controls that will affect the organizationthe members of distrust,resulting in internal control.Many private business ownersthat rely on business to do business benefits out of,rather than out of the internalfinancial management control；that the market is the most important internal c

4、ontrolwill be bound himself and staff development.Understanding of the bias,so that theseleaders neglected the internal control system on the production and operationactivities。Internal control can really become the leader of the internal needs ofenterprise internal control system is the key to whet

5、her a mere formality。Theinternal control to make the internal needs of the enterprise depends largely on twopoints:First，determinewhetherthecompanyfinancialinformationindecision-making;second is whether a companys financial information by providing atrue win the trust of the community。Improved treat

6、ment of the risks of private SMEsleaders attitude and risk control methods,transform their attitudes on internal control,internal control Jiang Hua Yi Shi,Tigao internal control concepts，Jiang enterprisemanagement control system among financial people can promote the businessmanagement of Kexue proc

7、ess and sustainable development，in order to effectivelyestablish and implement internal control。(B）improve the quality of enterprise internal control system actors.In recentyears，the ideological education of the private SME accountants，business training1安徽工业大学毕业设计外文翻译delayed，some do not have the qua

8、lifications of family members，relatives andfriends was scheduled for accounting jobs,lack of knowledge of the internal controlsystem.Although there are some companies internal control system，internal controlsystem is not comprehensive and did not cover all the departments and personnel,notto penetra

9、te the enterprise operating various business fields and in all sectors.Lack ofeffective inter-sectoral coordination and restraint,often resulted in disjointedmanagement.Internal control system is the corporate business units or personnel inthe business formation process of mutual influence and mutua

10、l restriction of adynamic mechanism,is a control function of a variety of methods，measures andprocedures in general，it is not equivalent to the regulations system,not the same asinternal management，but not the organizational plan.Effective internal controls tothe premise，the key is the internal cont

11、rol system as the main body of the managerand staff。Man”is the subject of internal control behavior，failure of internalcontrol,risk management，accounting,production risks are related to.Enterprises inthe same time improve the internal control system to deal with the accounting staff ofprofessional e

12、thics education,Zeng Qiang accounting staff capacity to selfrestraint；to strengthen professional training for accounting personnel to enhance the ability towork to reduce technical errors in the accounting business processes.(C)improve the external environment for enterprise development,improve thei

13、nternal control inputs。As the external environment for SME Development of thepoor,the main energyconsuming business executives outside the firm，engage insocial relations outside the firm to expand living space，focus on the market,runfunds,no time to take into account the internal control issues.Ente

14、rprise to itssurvival and development,in order to achieve social capital and governmentdepartments have to coordinate relations in the expenditures.Through followupentrepreneurs and existing growing social network for all kinds of resources into thedevelopment of private small and medium business an

15、d follow the basic conditions,so that business leaders will invest a lot of human and financial resources outside thefirm。Changing functions of government departments to improve the SME2安徽工业大学毕业设计外文翻译Development of the external environment，reduce the business and developmentcosts，limited resources m

16、ake it possible to achieve the internal control objectives。Development of private small and medium enterprises should gradually improve theinternal control inputs，efforts to increase the effectiveness of internal control.(D)establish aneffective monitoringmechanismtoensure theeffectiveimplementation

17、 of the internal control system。To ensure effective internal controlsystem was implemented,and performs well，it must be oversight.Enterprisesshould set up internal audit body or an internal controlself-assessment system，tostrengthen the internal control monitoring and evaluation，to detect vulnerabil

18、itiesand risks,and On the emergence of new problems and new situations and internalcontrol implementation of the weak link in a timely manner Xiuzheng orimprovement.To strengthen supervision，including the Government of China hasformed a social supervision,including supervision and monitoring system

19、outside theenterprise。However，these monitoring systems on the private monitoring results arenot satisfactory for SMEs，Chinas private enterprises accounting standard system isnot perfect。Review report,the emphasis on technical errors and not pay attention tothe authenticity of the report,submitted fa

20、lse information，lack of accountability andpunishment。Absence of government supervision and government departments ofinformation are independent，objective accounting practices of private enterprise freerein.External oversight of private enterprises is the absence of other socialsupervision of absence

21、.Social supervision mainly to accounting firms accounting forthe main intermediary agencies。As the current audit of the business community notinvolved in private enterprise，the law has not clearly defined annual accountingstatements of private enterprises must be audited by certified public accounta

22、nts,together with private enterprise financial management confusion，internal controlweakness，so that certified public accountants and accounting firms reluctant toengage in private corporate audit.Only by strengthening external oversight，externaloversight of the corporate pressure，and this pressure

23、into motive force,and urgeenterprises to implement internal accounting control system to eliminate the internal3安徽工业大学毕业设计外文翻译control system of nominal happen。（V）improve corporate governance mechanisms，clear managementresponsibilities。Internal control by the authorities as to achieve managementobjec

24、tives and establish a series of rules，policies，and organize the implementationof procedures，and corporate governance and corporate governance are inseparable.Internal control framework and corporate governance mechanisms of the internalmanagement control system and system environment。Considerable pa

25、rt of privateSMEs in China are individual，private sector,while investors in enterprises thatoperators of centralized leadership is serious business.Ownership and management ahigh degree of unified management model management of private SMEs lack theinternal binding。Although some form of private SMEs

26、 in the establishment of theboard of supervisors,but the real corporate governance institutions are not in place，the lack of authorization and supervision。Some cost savings of private SMEs oftendo not set the internal control agencies or hypothetical narrow connotation of internalcontrol.民营中小企业内部控制问

27、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,

28、是企业内部控制制度能否流于形式的关4安徽工业大学毕业设计外文翻译键。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

29、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

30、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,为了取得社会资本不得不在与政府部门的协调关系方面发生大量支出.通过创业者已有的和后续不断发展的社会关系网络获取各种资源成为民营中小企业创业和后续发展的基本条件，这样，企业领导者将大量的人力和财力投入企业之外.转变政府部门职能，改善民营中小企业发展的外部环境，降低其创业和发展成本,使其在有限的资源下尽可能地实现内部控制目标.发展中的民营中小企业应

31、逐渐提高内部控制投入，努力增加内部控制的效益。(四）建立有效的监督机制，确保内部控制制度有效实施。要确保内部控制制度被切实地执行，且执行效果良好,其必须被监督.企业应设置内部审计机构或建立内部控制自我评估系统,加强对本企业内部控制的监督和评估，及时发现漏洞5安徽工业大学毕业设计外文翻译和隐患，并针对出现的新问题和新情况及内部控制执行中的薄弱环节，及时修正或改进。为加强监督，我国已形成了包括政府监督和社会监督在内的企业外部监督体系。但这些监督体系对民营中小企业的监督效果却不尽如人意,我国民营企业会计规范体系还不健全。审查报表时，偏重于技术上的差错而不注重报表的真实性，缺少对报送虚假信息的责任追究

32、与惩罚措施。政府监督的缺位和政府各有关部门信息的相互独立，客观上使民营企业会计行为放任自流。民营企业外在监督的另一种缺位是社会监督的缺位.社会监督主要由以会计师事务所为主体的会计中介机构执行。由于目前社会审计的业务尚未涉及到民营企业，法律上尚未明确规定民营企业年度会计报表必须经注册会计师审计，加之民营企业财务管理混乱、内控乏力，使注册会计师及会计师事务所不愿意从事民营企业审计工作.只有加强外部监督，通过外部监督对企业施加压力,并将这种压力转化为动力，督促企业实施内部会计控制制度，以杜绝企业内控制度形同虚设的情况发生.(五）完善企业的公司治理机制，明晰管理权责.内部控制作为由管理当局为实现管理目

33、标而建立的一系列规则、政策和组织实施程序，与公司治理及公司管理密不可分.内部控制框架与公司治理机制的关系是内部管理监控系统与制度环境的关系。我国民营中小企业中相当一部分属于个体、私营性质，企业的投资者同时就是经营者，企业领导集权现象严重.所有权与经营权高度统一的管理模式使民营中小企业管理缺乏内部约束性。有的民营中小企业形式上虽然也建立了董事会、监事会,但真正的法人治理机构并未到位，缺乏授权与监管.有些民营中小企业为节减开支,往往不设置内控机构或虚设,内部控制的内涵也较窄.On the internal control system in ChinaLi MingMarket Moderniza

34、tion.2007,（22)3。Strengthen the internal control system should regulate the main contentIn establishing the socialist market economic system and deepen the process ofaccounting reform in enterprises to comply with accounting standards should be basedon the reality of the units to establish and improv

35、e accounting and strengthen theirown sets of accounting policies and accounting management control system.Of theseaccounting policies and accounting control system should be made to the provisions6安徽工业大学毕业设计外文翻译of this written text not only help enterprises understand the personnel matters of dailya

36、ccounting policies and methods。Also conducive to a coherent corporate accountingpolicies。（A)clearly definedeconomicandbusinessdealwiththedivisionofresponsibilities and procedural methodsEnterprises internal organization is the enterprise to plan economic activity。Organizational foundation for comman

37、d and control。The core problem is that areasonable division of responsibilities.In general economic and businessaddress ofeach whole process，or in the whole process a few important links are provided totwo departments or two or more departments,two or divisionof responsibility overthe staff played t

38、he role of mutual control.such as money remittance documentprocurement，provides for the procurement managers，please fill out a singleparagraph。Supply planner（or supply department)，please review the amount ofcontent and collection units shall comply with Taiwan and Taiwan are the same andplans,accoun

39、tants,paragraph one，please review the contents and preparation ofpayment vouchers after checking procurement budget.With the final clearance by thecashier shall complete Li remittance voucher settlement（cashier open the remittancesettlement documents,but also audited by the accounting staff）,before

40、and after thedeal is subject to division four.The procurement of remittances reimbursementbusiness provides to After purchasing managers reported complete the bill。Deliveryof goods to transportation personnel。Storekeeper acceptance quantity,the quality ofinspectors and accountants audit inspection i

41、nvoices，bills and acceptance certificates,preparation of journal vouchers for reimbursement.(B）clear division of assets and custody of recordsRequirements as money management Property Management account of correlationpersonnel,designed to protect the safety integrity of assets。如 teller may notconcur

42、rently in charge of auditing,accounting and income archiving costs,theregistration of credit and debt accounts,bank notes of the issuing stamp,there mustbe two were headed to the bank to withdraw large amounts of cash must be by two or7安徽工业大学毕业设计外文翻译more of the recipients，inspection of the entire pr

43、ocess of database security werejointly responsible.A breakdown of storage materials to the designated persons or aseparate audit bookkeeper bookkeeping.Control of money and material management。Management accounts staff to leave their posts for some reason or transfer work toprovide competent leaders

44、hip to designate a person or a successor agent andmonitoring procedures for completing the necessary transfer or transfer list.Another.The review of cashbased system of material balance system for sending andreceiving complex，complex points system，also are a variety of measures againstthe wrong syst

45、em of internal controls.(C)clear that the accounting documents and accounting records to ensurecompleteness and accuracy requirementsMade to the original documents in various formats，number of copies,number,delivery process,the Alliance leaders and managers use the signature，details thenumber of tot

46、al number and case with the same number of buildings such as theprovisions made for the kinds of books and records of account card required tomaintain a certain unity between the same or requirements。Also providedaccounting double check details check the balance of the various statements related tod

47、igital check。And hence the provisions of the internal audit system。（D)explicitly provides for the establishment of property inventory systeminventoryTo ensure the safety and integrity of production materials,in addition to theprovisions of material goods for collection and payment of each custodian

48、mustimplement the perpetual inventory method after checking the accounts and inventory，but also provides property,inventory and supplies a comprehensive inventory of thelocal system。To ensure that card accounts are in conformity with or timelyprocessing error occurred.In addition to the provisions o

49、f the cash the cashier checkout before work each day count cash in case of error in time reporting,the accountingofficer should always check cashier work。Regular or irregular inspections of cashand treasury management。8安徽工业大学毕业设计外文翻译关于企业内部控制制度的思考李明商场现代化.2007,（22)三加强内部控制制度应规范的主要内容在建立社会主义市场经济体制和深化会计改革

50、过程中企业在遵守会计准则的基础上应以本单位会计工作实际出发建立健全和强化自身台理的会计政策和会计控制制度.对这些会计政策和会计控制制度应作出书面文字规定这样不仅有利于企业有关人员了解处理日常会计事项的政策和方法 也有利于企业会计政策的前后连贯。1 明确规定处理各种经济业务的职责分工和程序方法企业的内部组织机构是企业经济活动进行计划 指挥和控制的组织基础其核心问题是合理的职责分工.在一般情况下处理每项经济业务的全过程，或者在全过程的某几个重要环节都规定要由两个部门或两个以上部门、两名或两名以上工作人员分工负责，起到相互控制的作用。如汇出笔采购货款，规定要由采购经办人填写请款单供应计划员(或供应部