内部控制外文文献及翻译-精品.doc

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外文文献原文及译文

中文4500字

本科生毕业设计（论文）

外文原文及译文

所在系管理系

学生姓名郭淼

专业会计学

班级学号

指导教师

2013年6月

11

InternalControl

Emergenceanddevelopmentofthetheoryoftheevolutionoftheinternalcontrol

InternalcontrolinWesterncountrieshavealonghistoryofdevelopment,accordingtotheinternalcontrolcharacteristicsatdifferentstagesofdevelopment,thedevelopmentofinternalcontrolcanbedividedintofourstages,namelytheinternalcontainmentphase,theinternalcontrolsystemphase,theinternalcontrolstructurephase,overallinternalcontrolframeworkstage.

Internalcheckstages:

infancyinternalcontrol

Beforethe1940s,peopleusedtousetheconceptofinternalcheck.Thisistheembryonicstageofinternalcontrol."KeshiAccountingDictionary"definitionofinternalcheckis"toprovideeffectiveorganizationandmodeofoperation,businessprocessdesignerrorsandpreventillegalactivitiesoccur.Whosemaincharacteristicisanyindividualordepartmentalonecannotcontrolanypartofoneortherightwaytoconductbusinessonthedivisionofresponsibilityfortheorganization,eachbusinessthroughthenormalfunctioningofotherindividualsordepartmentsforcross-examinationorcross-control.designingeffectiveinternalchecktoensurethatallbusinessescancompletecorrectlyafteraspecifiedhandlerintheprocessoftheseprovisions,theinternalcontainmentfunctionisalwaysanintegralpart."

Thelate1940s,theinternalcontainmenttheorybecomeimportantmanagementmethodsandconcepts.Internalcheckona"troubleshootingavarietyofmeasures"forthepurposeofseparationofdutiesandaccountreconciliationasameanstomoneyandaccountingmattersandaccountsasthemaincontrolobjectprimarycontrolmeasures.Itscharacteristicsareaccountreconciliationandsegregationofdutiesasthemaincontentandthuscross-examinationorcross-control.Ingeneral,theimplementationofinternalcheckfunctioncanberoughlydividedintothefollowingfourcategories:

physicalcontainment;mechanicalcontainment;institutionalcontainment;bookkeepingcontain.Thebasicideaistocontaintheinternal"securityistheresultofchecksandbalances,"whichisbasedontwoassumptions:

First:

twoormorepersonsordepartmentsmakingthesamemistakeunconsciouslychanceisverysmall;Second:

Twoormorethepossibilityofapersonordepartmentconsciouslypartnershippossibilityoffraudismuchlowerthanasinglepersonordepartmentfraud.Practicehasprovedthattheseassumptionsarereasonable,internalcheckmechanismfororganizationstocontrol,segregationofdutiescontrolisthefoundationofthemoderntheoryofinternalcontrol.

Internalcontrolsystemphases:

generatingofinternalcontrol

Thelate1940stotheearly1970s,basedontheideaof​​internalcheck,resultingintheconceptoftheinternalcontrolsystem,whichisthestageinthemodernsenseofinternalcontrolgenerated.IndustrialRevolutionhasgreatlypromotedthemajorchangerelationsofproduction,joint-stockcompanyhasgraduallybecomethemainformofbusinessorganizationofWesterncountries,inordertomeettherequirementsofprevailingsocio-economicrelations,toprotecttheeconomicinterestsofinvestorsandcreditors,theWesterncountrieshavelegalrequirementsintheformofstrengthenthecorporatefinancialandaccountinginformationaswellasinternalmanagementofthiseconomicactivity.

In1934,the"securitiesandexchangeact"issuedbytheU.S.governmentforthefirsttimeputsforwardtheconceptof"internalaccountingcontrol",theimplementationofgeneralandspecialauthorizationbookrecords,tradingrecords,andcompareddifferentremedialmeasuressuchastransactionassets.In1949,theAmericaninstituteofcertifiedpublicaccountants（AICPA）belongstotheauditproceduresofthecommittee（CPA）intheessentialelementofinternalcontrol:

thesystemcoordination,anditsimportancetomanagementdepartmentandtheindependenceofcertifiedpublicaccountants'report,thefirstofficialputforwardthedefinitionofinternalcontrol:

"thedesignoftheinternalcontrolincludestheorganizationandenterprisetotakeallofthemethodsandmeasurestocoordinatewitheachother.Allofthesemethodsandmeasuresusedtoprotectthepropertyoftheenterprise,tochecktheaccuracyofaccountinginformation,improvetheefficiencyofmanagement,promoteenterprisesticktoestablishedmanagementguidelines."Thedefinitionfromtheformulationandperfectingtheinnercontroloftheorganization,plan,methodandmeasuressuchasrulesandregulationstoimplementinternalcontrol,breakthroughthelimitationofcontrolrelatedtothefinancialandaccountingdepartmentdirectly,the