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1、安徽工业大学毕业设计外文翻译Evaluation Warning: The document was created with Spire.Doc for .NET.Privaate EEnterrprisses oof thhe inntenaal coontrool isssuessPulinn ChaangEconoomic Reviiew. 20008, (5)Thirdd, thhe prromottion of pprivaate SSMEs in tthe iinterrnal conttrol systtem sstrattegy (A) cchangge maanageeme
2、ntt andd bussinesss owwnerss thee connceptt of deveelopmment. Thee majjoritty off priivatee smaall aand mmediuum ennterpprisees inn thee fammily busiinesss, thhe suuccesss off theese eenterrprisses ddepennds llargeely oon innternnal ccontrrol oor enntreppreneeur lleadeershiip atttenttion and leveel
3、off impplemeentattion. Oveer thhe yeears, by tradditioonal Chinnese cultture, bussinesss owwnerss bellievee in Sincceritty, ffrateernall loyyaltyy perrmeatte maany aaspeccts oof ennterpprisee mannagemment, strrengtthen inteernall conntrolls thhat wwill affeect tthe oorgannizattion the membbers of dd
4、istrrust, ressultiing iin innternnal ccontrrol. Manyy priivatee bussinesss owwnerss thaat reely oon buusineess tto doo bussinesss beenefiits oout oof, rratheer thhan oout oof thhe innternnal ffinannciall mannagemment conttrol; thaat thhe maarkett is the mostt impportaant iinterrnal conttrol willl be
5、 bounnd hiimsellf annd sttaff deveelopmment. Unddersttandiing oof thhe biias, so tthat thesse leeaderrs neegleccted the inteernall conntroll sysstem on tthe pproduuctioon annd opperattion actiivitiies. Inteernall conntroll cann reaally becoome tthe lleadeer off thee intternaal neeeds of eenterrpriss
6、e innternnal ccontrrol ssysteem iss thee keyy to whetther a meere fformaalityy. Thhe innternnal ccontrrol tto maake tthe iinterrnal needds off thee entterprrise depeends larggely on ttwo ppointts: FFirstt, deetermmine whetther the comppany finaanciaal innformmatioon inn deccisioon-maakingg; seecondd
7、 is whetther a coompannys finaanciaal innformmatioon byy proovidiing aa truue wiin thhe trrust of tthe ccommuunityy. Immprovved ttreattmentt of the riskks off priivatee SMEEs leeaderrs aattittude and riskk conntroll metthodss, trransfform theiir atttituudes on iinterrnal conttrol, intternaal coontro
8、ol Jiiang Hua Yi SShi, Tigaao innternnal ccontrrol cconceepts, Jiaang eenterrprisse maanageementt conntroll sysstem amonng fiinanccial peopple ccan ppromoote tthe bbusinness manaagemeent oof Keexue proccess and susttainaable deveelopmment, in ordeer too efffectiivelyy esttabliish aand iimpleementt i
9、ntternaal coontrool. (B) impprovee thee quaalityy of enteerpriise iinterrnal conttrol systtem aactorrs. IIn reecentt yeaars, the ideoologiical educcatioon off thee priivatee SMEE acccounttantss, buusineess ttrainning delaayed, somme doo nott havve thhe quualifficattionss of famiily mmembeers, relaat
10、ivees annd frriendds waas sccheduuled for accoountiing jjobs, lacck off knoowleddge oof thhe innternnal ccontrrol ssysteem. AAlthoough therre arre soome ccompaaniess intternaal coontrool syystemm, innternnal ccontrrol ssysteem iss nott commprehhensiive aand ddid nnot ccoverr alll thee deppartmmentss
11、 andd perrsonnnel, not to ppenettratee thee entterprrise operratinng vaariouus buusineess ffieldds annd inn alll secctorss. Laack oof efffecttive inteer-seectorral ccoorddinattion and resttrainnt, ooftenn ressulteed inn dissjoinnted manaagemeent. Inteernall conntroll sysstem is tthe ccorpooratee bus
12、sinesss unnits or ppersoonnell in the busiinesss forrmatiion pproceess oof muutuall inffluennce aand mmutuaal reestriictioon off a ddynammic mmechaanismm, iss a ccontrrol ffuncttion of aa varrietyy of methhods, meaasurees annd prrocedduress in geneeral, it is nnot eequivvalennt too thee reggulattion
13、ss sysstem, nott thee samme ass intternaal maanageementt, buut noot thhe orrganiizatiionall plaan. EEffecctivee intternaal coontrools tto thhe prremisse, tthe kkey iis thhe innternnal ccontrrol ssysteem ass thee maiin boody oof thhe maanageer annd sttaff. Maan iis thhe suubjecct off intternaal coont
14、rool beehaviior, faillure of iinterrnal conttrol, rissk maanageementt, acccounntingg, prroducctionn rissks aare rrelatted tto. EEnterrprisses iin thhe saame ttime imprrove the inteernall conntroll sysstem to ddeal withh thee acccountting stafff off proofesssionaal etthicss eduucatiion, Zengg Qiaang
15、aaccouuntinng sttaff capaacityy to selff-resstraiint; to sstrenngtheen prrofesssionnal ttrainning for accoountiing ppersoonnell to enhaance the abillity to wwork to rreducce teechniical erroors iin thhe acccounntingg bussinesss prrocessses. (C) impprovee thee extternaal ennviroonmennt foor ennterppr
16、isee devveloppmentt, immprovve thhe innternnal ccontrrol iinputts. AAs thhe exxternnal eenvirronmeent ffor SSME DDevellopmeent oof thhe pooor, the mainn eneergy-conssuminng buusineess eexecuutivees ouutsidde thhe fiirm, engaage iin soociall rellatioons ooutsiide tthe ffirm to eexpannd liivingg spaac
17、e, focuus onn thee marrket, runn funnds, no ttime to ttake intoo acccountt thee intternaal coontrool isssuess. Ennterpprisee to its survvivall andd devveloppmentt, inn ordder tto acchievve soociall cappitall andd govvernmment depaartmeents havee to coorrdinaate rrelattionss in the expeenditturess. T
18、hhrouggh foolloww-up entrrepreeneurrs annd exxistiing ggrowiing ssociaal neetworrk foor alll kiinds of rresouurcess intto thhe deeveloopmennt off priivatee smaall aand mmediuum buusineess aand ffolloow thhe baasic condditioons, so tthat busiinesss leaaderss willl innvestt a llot oof huuman and finaa
19、nciaal reesourrces outsside the firmm. Chhangiing ffuncttionss of goveernmeent ddeparrtmennts tto immprovve thhe SMME Deeveloopmennt off thee extternaal ennviroonmennt, rreducce thhe buusineess aand ddevellopmeent ccostss, liimiteed reesourrces makee it posssiblee to achiieve the inteernall conntrol
20、l objjectiives. Devveloppmentt of privvate smalll annd meediumm entterprrisess shoould gradduallly immprovve thhe innternnal ccontrrol iinputts, eefforrts tto inncreaase tthe eeffecctiveenesss of inteernall conntroll. (D) estaablissh ann efffectiive mmonittorinng meechannism to eensurre thhe efffect
21、tive impllemenntatiion oof thhe innternnal ccontrrol ssysteem. TTo ennsuree efffectiive iinterrnal conttrol systtem wwas iimpleementted, and perfformss welll, iit muust bbe ovversiight. Entterprrisess shoould set up iinterrnal audiit boody oor ann intternaal coontrool seelf-aassesssmennt syystemm, t
22、oo strrengtthen the inteernall conntroll monnitorring and evalluatiion, to ddetecct vuulnerrabillitiees annd riisks, andd On the emerrgencce off neww prooblemms annd neew siituattionss andd intternaal coontrool immplemmentaationn of the weakk linnk inn a ttimelly maannerr Xiuuzhenng orr impproveemen
23、tt. Too strrengtthen supeervission, inccludiing tthe GGoverrnmennt off Chiina hhas fformeed a sociial ssuperrvisiion, inclludinng suupervvisioon annd moonitooringg sysstem outsside the enteerpriise. Howeever, theese mmonittorinng syystemms onn thee priivatee monnitorring resuults are not satiisfacct
24、oryy forr SMEEs, CChinaas pprivaate eenterrprisses aaccouuntinng sttandaard ssysteem iss nott perrfectt. Reevieww repport, thee empphasiis onn tecchniccal eerrorrs annd noot paay atttenttion to tthe aautheenticcity of tthe rreporrt, ssubmiittedd fallse iinforrmatiion, lackk of accoountaabiliity aand
25、 ppunisshmennt. AAbsennce oof goovernnmentt supperviisionn andd govvernmment depaartmeents of iinforrmatiion aare iindeppendeent, objeectivve acccounntingg praacticces oof prrivatte ennterpprisee freee reein. External oversight of private enterprises is the absence of other social supervision of abs
26、ence. Social supervision mainly to accounting firms accounting for the main intermediary agencies. As the current audit of the business community not involved in private enterprise, the law has not clearly defined annual accounting statements of private enterprises must be audited by certified publi
27、c accountants, together with private enterprise financial management confusion, internal control weakness, so that certified public accountants and accounting firms reluctant to engage in private corporate audit. Only by strengthening external oversight, external oversight of the corporate pressure,
28、 and this pressure into motive force, and urge enterprises to implement internal accounting control system to eliminate the internal control system of nominal happen. (V) improve corporate governance mechanisms, clear management responsibilities. Internal control by the authorities as to achieve man
29、agement objectives and establish a series of rules, policies, and organize the implementation of procedures, and corporate governance and corporate governance are inseparable. Internal control framework and corporate governance mechanisms of the internal management control system and system environm
30、ent. Considerable part of private SMEs in China are individual, private sector, while investors in enterprises that operators of centralized leadership is serious business. Ownership and management a high degree of unified management model management of private SMEs lack the internal binding. Althou
31、gh some form of private SMEs in the establishment of the board of supervisors, but the real corporate governance institutions are not in place, the lack of authorization and supervision. Some cost savings of private SMEs often do not set the internal control agencies or hypothetical narrow connotati
32、on of internal control. 民营中小企业内部控制问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
33、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，是企业内部控制制度能否流于形式的关键.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
34、乏内部控制制度的相关知识.有些企业虽然存在内部控制制度，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
35、自我约束能力；加强对会计人员的业务培训，以提高工作能力，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
36、能地实现内部控制目标.发展中的民营中小企业应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
37、信息的责任追究与惩罚措施.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
38、局为实现管理目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 Mo
39、dernization.2007, (22)3. Strengthen the internal control system should regulate the main content In establishing the socialist market economic system and deepen the process of accounting reform in enterprises to comply with accounting standards should be based on the reality of the units to establis
40、h and improve accounting and strengthen their own sets of accounting policies and accounting management control system. Of these accounting policies and accounting control system should be made to the provisions of this written text not only help enterprises understand the personnel matters of daily
41、 accounting policies and methods. Also conducive to a coherent corporate accounting policies. (A) clearly defined economic and business deal with the division of responsibilities and procedural methods Enterprises internal organization is the enterprise to plan economic activity. Organizational foun
42、dation for command and control. The core problem is that a reasonable division of responsibilities. In general economic and business address of each whole process, or in the whole process a few important links are provided to two departments or two or more departments, two or division of responsibil
43、ity over the staff played the role of mutual control. such as money remittance document procurement, provides for the procurement managers, please fill out a single paragraph. Supply planner (or supply department), please review the amount of content and collection units shall comply with Taiwan and
44、 Taiwan are the same and plans, accountants, paragraph one, please review the contents and preparation of payment vouchers after checking procurement budget. With the final clearance by the cashier shall complete Li remittance voucher settlement (cashier open the remittance settlement documents, but
45、 also audited by the accounting staff), before and after the deal is subject to division four. The procurement of remittances reimbursement business provides to After purchasing managers reported complete the bill. Delivery of goods to transportation personnel. Storekeeper acceptance quantity, the q
46、uality of inspectors and accountants audit inspection invoices, bills and acceptance certificates, preparation of journal vouchers for reimbursement. (B) clear division of assets and custody of records Requirements as money management Property Management account of correlation personnel, designed to
47、 protect the safety integrity of assets. 如 teller may not concurrently in charge of auditing, accounting and income archiving costs, the registration of credit and debt accounts, bank notes of the issuing stamp , there must be two were headed to the bank to withdraw large amounts of cash must be by
48、two or more of the recipients, inspection of the entire process of database security were jointly responsible. A breakdown of storage materials to the designated persons or a separate audit bookkeeper bookkeeping. Control of money and material management. Management accounts staff to leave their posts for some reason or transfer work to provide competent leadership to designate a person or a successor agent and monitoring procedures for completing the necessary transfer or transfer list. Another. T