内部控制外文文献翻译

文献出处:Lakis V, Giriūnas L. THE CONCEPT OF INTERNAL CONTROL SYSTEM: THEORETICAL ASPECT[J]. Ekonomika/Economics, 2012, 91(2).

原文

THE CONCEPT OF INTERNALCONTROLSYSTEM:

THEORETICALASPECT

Vaclovas Lakis, Lukas Giriūnas*

Vilnius University, Lithuania

Introduction

One of the basic instruments of enterprise control, whose implementation in modern economic conditions provide conditions for achieving a competitive advantage over other enterprises is the creation of an effective internal control system. In the industry sector, the market is constantly changing, and this requires changing the attitude to internal control from treating it only in the financial aspect to the management of the control process. Internal control as such becomes an instrument and means of risk control, which helps the enterprise to achieve its goals and to perform its tasks. Only an effective internal control in the enterprise is able to help objectively assessing the potential development and tendencies of enterprise performance and thus to detect and eliminate the threats and risks in due time as well as to maintain a particular fixed level of risk and to provide for its reasonable

security .

The increasing variety of concepts of internal control systems requires their detailed analysis. A detailed analysis of the conceptions might help find the main reasons for their increasing number. It may also help to elaborate a structural scheme of the generalized concept of internal control. Consequently, it may help decrease the number of mistakes and frauds in enterprises and to offer the precautionary means that might help to avoid mistakes and build an effective internal control system.

The purpose of the study: to compile the definition of the concept of internal control system and to elaborate the structural scheme of the generalized conception for Lithuanian industrial enterprises.

The object of the research: internal control.

To achieve the aim, the following tasks were carried out:

to examine the definitions of internal control;?

to design a flowchart for the existing definitions of internal control;?

to formulate a new internal control system definition;?

to identify the place of the internal control system in a company’s objectives and ? its management activities.

Study methods: for the analysis of the conceptions of control, internal control, the concept of internal control system, systematic and comparative means of scietific methods of analysis were used.

1. Research of control conception

According to J. Walsh, J. Seward (1990), H. K. Chung, H. Lee Chong, H. K.

Jung (1997), control may be divided into two types – internal and external controls those might help to equalize authority or concerned party‘s attitudes to some certain organization control. Internal control involves the supreme enterprise control apparatus and enterprise shareholders, whereas external control might be defined as the power in the market or branch, competitive environment or state business regulation. Such analytical division is essential when analysing industrial or other enterprises, because this attitude to control makes it more specific and properly defined.

The identification of an appropriate primary theoretical base is an important task in forming the structure of knowledge about the study subject. Appropriately selected conceptions enable to elucidate the essence of the processes, to characterize them and to realize their interplays and interaction principles. Conceptions may be defined as a summation of empirical cognition which transforms practically achieved results into conceptions. The above ideas might be taken as abstractions and lead to an ungrounded conclusion, and through conceptions the reality might be lost. Operating with more than one conceptions allows to form a universal opinion about the reality. Noteworthy, when operating with conceptions an optimal agreement might be found between theory and practice: using the common point of contact –conceptions –a theorist and a practician will always find the way and understand one another.

The main problem of internal control is related to the definition of control conception and the identification of the place of internal control in an organization. Constant changes of the extent, functions and roles of internal control enable to form a

common definition of internal control and to identify its place in an organization.

Analysis of the concept of internal control and its interpretation are essential for assessing the internal control system, because the conception of control is widely used not only in scientific research, but also in the daily activities of an enterprise; therefore the same conception might have a lot of various meanings and interpretations. Analysis of the concept provides conditions for the further research, because it is impossible to form a model of internal control assessment if the research object is unknown. A lot of definitions and variations of control can be found in the publications by Lithuanian and foreign scientists and in public information sources. For example, in the Dictionary of International Words (2002), control is defined as: supervision, inspection of something; comparison of actual and required ? conditions;

an enterprise or a group of people that control the work and responsibility of other ? enterprises or group s of people;

maintenance of something.?

On the other hand, in the specialized Dictionary of Economic Terms (2005), control is defined as a performance with a definite influence on the management of an enterprise, as rights based on laws and contracts that involve proprietary rights to the whole property or its part, or any other rights that enable to exert a significant influence on the management and performance of an enterprise, or state supervision. Even in common information sources the definitions of control are formulated differently, although the common meaning is quite similar. Analysis and practical

studies of Lithuanian scientists’ works enable to state that there is no one solid concept, definition or description of control. For example, E. Bu?k evi?iūt? (2008) says that when control is more particularly defined, its rules and requirements are described in more detail, it becomes more effective, more specific, more psychologically suggestive, it gives more freedom limits of choice for supervisors and less possibilities of lawlessness for people under control when. Identifying the object of the research, it should be noted that different definitions of control are given in scientific studies by Sakalas, 2000; Navickas, 2011; Katkus, 1997; Bu?kevi?iūt?, 2008; Drury, 2012; Bi?iulaitis, 2001; Lee Summers, 1991; Patrick, Fardo, 2009; Spencer, Pickett, 2010; Gupta, 2010 and other Lithuanian and foreign scientists (see Fig. 1).

The different conceptions and their interpretations indicate that there is no solid opinion about how to define control, and even scientists and practicians themselves do not agree upon a unified definition or description of control or the conception of internal control and its interpretations. In scientific literature, different interpretations of control conceptions are usually related to different aspects of this conception, and their meaning in different situations may be defined in different ways depending on the situation and other external factors. According to A. Katkus (1997), C. Drury (2009), R. Bi?iulaitis (2001), D. R. Patrick, S. W. Fardo (2009), K. H. S. Pickett (2010), during a long-term period control is usually related to achieving the already settled goals, their improvement and insurance. In other information sources (D ictionary of International Words, 2002; Sakalas, 2000; Bu?kevi?iūt?, 2008; Lee Summers, 1991) control is emphasized as a certain means of inspection which

provides a possibility to regulate the planned and actual states and their performance. Despite these different opinions, control might be reasoned and revealed as a traditional function of any object of control, emphasized as one of the main self-defence means from the possible threats in the daily performance of an organization. There is also a more modern approach. For example, V. Navickas (2011) and P. Gupta (2010), presenting the concept of control, name it not only as one of the main factors that influence the organization’s performance and influences its management, but also as one of the assessment means of the taken decisions and achieved values. Such interpretation of the conception of control shows the main role of control. For example, R. Kanapickien? (2008) has analysed a big number of control definitions and says that only an effective and useful control should exist in an enterprise because each enterprise tries to implement its purposes and avoid the possible losses, i.e. mistakes and frauds. According to J.A. Pfister (2009), there are several types of control, and they can be grouped into strategic, management, and internal control. Thus, different researchers give different definitions of control, their descriptions have different goals, but different control definitions lead to numerous variations in the analysis of the conception of control. Thus, to create an effective control, the presence of its unified concept becomes a necessity and the basis for ensuring an effective control of the organization’s performance. The existence of different conceptions of control also indicates that there might be different types or kinds of control.

2. The conception of internal control

Historical development of internal control as individual enterprise system is not as broad as other management spheres in science directions. The definition of internal control was presented for the first time in 1949 by the American Institute of Certificated Accountants (AICPA). It defined internal control as a plan and other coordinated means and ways by the enterprise to keep safe its assets, check the covertness and reliability of data, to increase its effectiveness and to ensure the settled management politics. However, the presented definition of control concept has been constantly improved, and nowadays there is quite an extensive set of conceptions that indicates the system of internal control as one of the means of leadership to ensure safety of enterprise assets and its regular development. In 1992, the COSOmodel appeared; its analysis distinguished the concepts of risk and internal control. Nnow, the concept of internal control involved not only accounting mistakes and implementing means of their prevention, but also a modern attitude that might identify the spheres of control management and processes, and also a motivated development of their detailed analysis. The Worldwide known collapses of such companies as Enron, Worldcom, Ahold, Parmalat and others determined to issue in 2002 the Law of Sarbanes–Oxley in the USA, in which attention is focused on the effectiveness of the enterprise internal control system and its assessment. Such a significant law as that of Sarbanes–Oxley has dearly show that not only the internal control system must be concretized and clearly defined, but also the means of implementing the internal control system and assessing their effectiveness must be covered. The concept of internal control was further improved by such Lithuanian and foreign scientists as A.

Сонин (2000), D. Robertson (1993), M.R. Simmons (1995), I. Toliatien? (2002), V. Lakis (2007), R. Bi?iulaitis (2001), J. Mackevi?ius (2001) and the international scientific organizations COSO, INTOSAI, CICA, IT Governance Institute.

A comparative analysis of the introduced concepts of internal control shows that the usage of the concept of internal control is quite broad as it is supposed to involve the performance not only of the state, but also of the private sector. Although the conception of internal control is defined in different ways emphasizing its different aspects, the essential term still remains the same in all authors’ defini tions: internal control is the inspection, observation, maintenance and regulation of the enterprise’s work (see Fig. 3.).

It should be also be mentioned that the system of internal control may be defined in different ways every time. For example, R. T. Yeh and S. H. Yeh (2007) pay attention to the fact that usually such values as honesty, trust, respect, openness, skills, courage, economy, initiative, etc. are not pointed out, although they definitely can influence not only the understanding of the concept of internal control, but also its definition, because in different periods of time and in different situations it can obtain slightly different shades of meaning. Control and people, and values produced by people or their performance are tightly connected; consequently, internal control must be also oriented to the enterprise’s values, mission and vision; it does not matter how differently authors define the conception assessment limits: significant attention must be paid not to internal control itself, but to the identification of its functions and evaluation. Mostly internal control is concerned with authority management tools that help to control processes and achieve enterprise goals (COSO, 1992; Сонин, 2000; INTOSAI, 2004; CobiT, 2007; Toliatien?, 2002; Coco, 1995).

C.J. Buck, J.B. Breuker (2008) declare internal control as a mistake detecting and correcting

system; although J. Mackevi?ius (2001) and R. Bi?iulaitis (2001a) state that internal control is defined as a summation of certain rules, norms and means, actually such definitions are identical, but internal control must be related to safety, the rational use of property and the reliability of financial accounting.

Results of a comprehensive analysis of internal control enable to state that, although different authors give different definitions of internal control, there are still some general purposes of the system of internal control, aimed, to ensure reliable and comprehensive information, to protect the property and documents, to enssure an effective economic performance, observation of accounting principles and presentation of reliable financial records, obeying laws and executive acts, enterprise rules and the effective control of risk. Analysis of concept of internal control, presented in both foreign and Lithuanian literature enables to formulate its generalized definition: the system of internal control is part of enterprise management system, which ensures the implementation of its goals, effective economic and commercial performance, observance of accounting principles and an effective control of risks, which enables to minimize the number of intentional and unintentional mistakes and to avoid frauds in the process of enterprise performance, made by its authority or employees.

The internal control system in a company must cover and help to properly organize and control the entire activity of the company; thus, according to majority of authors, internal control is all-inclusive activity in financial and management accounting, as well as in the strategic management of projects, operations, personnel

and the total quality management. However, the most important thing is that internal control should not only cover the entire activity of the company, but also take into account its objectives, goals and tasks in order to make its economic-commercial activity as effective as possible. Analysis of scientific literature in the field shows that it is important not only to predict the particular areas of internal control and interrelate them, but also to stress that the most important objective of internal control is the effective management of risk by identifying and eliminating errors and frauds inside the company. Therefore, the concept of internal control offered by the authors covers a company’s areas of activities, its tasks and objectives; also, it provides for the main goal – an effective risk management.

Despite the quantitative indicators used for goal assessment, each enterprise and especially extractive industry enterprises where attention should be focused on avoiding mistakes and fraud should elaborate and introduce a really effective and optimal system of internal control and accounting so as to strengthen its position in the market and optimize profitability.

Conclusions

The analysis of control definitions has shown that rather wide variations of definitions and their interpretations prove control to be a wide concept, mainly due to the fact that control has quite many different aspects and its meaning in different situations may be also defined differently.

Nevertheless, there are still some general aspects of the system of internal control, which include ensuring reliable and comprehensive information, protecting the

property and documents, to ensure an effective economic performance, keeping to the principles of accounting and presenting reliable financial records, obeying laws and executive acts, enterprise rules and ensuring an effective control of risk.

As a result of the study, the authors present an inclusive and generalizing definition of internal control: the system of internal control is part of the enterprise management system that ensures the implementation of the enterprise’s goals, its effective economic-commercial performance, observance of accounting principles and an effective control of work risks, which enables to minimize the number of intentional and unintentional mistakes, and to avoid frauds in the process of enterprise performance, made by its authority or employees.

译文

内部控制制度：理论研究

拉基斯，卢卡斯

维尔纽斯大学，立陶宛

引言

企业控制的基本工具之一，建立一个有效的内部控制制度，为现代经济条件下企业获得竞争优势提供了条件。在工业领域，市场是不断变化的，这就要求改变的对内部控制的态度，要认识到它不仅仅是财政的一方面，而是对整个控制过

程的管理。内部控制成为风险控制的手段和方法，帮助企业实现其目标和执行其任务。在企业中，进行有效的内部控制能够帮助他客观地评估企业业绩的潜在的发展和趋势，从而及时检测和消除威胁和风险，保持某一特定的风险级别，以确保企业安全。

与日俱增的各种关于内部控制制度的概念需要他们的详细分析。对其概念的详细分析可以帮助找到他们主要原因。同时也能为内部控制的广义概念提供结构方案。因此，它可以帮助企业减少内部错误和欺诈行为，这些预警措施能避免错误出现以及建立一个有效的内部控制制度。

这项研究的目的：著述内部控制制度概念的内涵，并阐述立陶宛工业企业内部控制一般性观念的结构方案。

研究的对象：内部控制。

为了达到目标，应进行如下工作：

审查内部控制的定义，

为现有的内部控制概念设计流程图，

设想一个新的内部控制制度定义，

确定公司内部控制制度的目标及其管理活动。

研究方法:分析控制的概念，内部控制的概念，内部控制制度的概念，使用系统和比较这两个科学的分析方法。

1.对控制概念的研究

沃尔什，苏华德（1990），控制可以分为两种类型——内部和外部控制可能有助于平衡权力或关注相关方对某些特定组织控制的态度。内部控制涉及到最高的企业控制设备和企业股东，而外部控制可能被定义为市场或分公司的力量，竞

争环境或国家业务监管部门。当分析工业或其他企业时，这样的划分与分析是必要的，因为它能使控制概念更加具体和恰当。

形成关于研究主题的知识结构，确定一个适当的理论基础是一项重要的任务。适当选择的概念可以解释过程的本质，进一步的刻画他们并实现他们的相互影响和交互原则。概念可以定义为经验认知的总和，将实际取得的结果转换成概念。以上想法可能会被视为抽象或者导致一个无根据的结论，并且可能导致事实的丢失。多个概念将形成一个普遍的对现实的看法。值得注意的是，当理论和实践之间的最优协议达成后：运用联系的关键点——概念——理论家和有经验的人总会找到和理解彼此的方式。

内部控制的主要问题是控制概念的定义和识别组织中内部控制的地位。不断变化的程度，内部控制的职能和角色可以形成一个共同的内部控制的定义并确定它在一个组织中的地位。

分析内部控制的概念对评估内部控制系统是必不可少的，因为控制的概念不仅被广泛应用于科学研究中，而且也广泛应用于企业的日常活动中，因此同样的概念可能会有很多不同的含义和解释。分析概念为进一步研究提供了条件，因为如果研究对象是未知的，就不可能形成一个内部控制评估的模型。关于控制的很多定义和变化可以在立陶宛和外国科学家的出版物中找到。例如，在国际字典(2002)，控制被定义为：

监督，视察某物；比较实际和必须的?条件；

一个企业或一群人，控制其他的工作和责任?企业或团体的人；

维护某物。

另一方面，在经济术语的专业词典(2005)，控制被定义为一个对企业管理具

有确切影响的行为，根据法律和合同的权限，涉及整个或其部分财产所有权，或任何其他权利，能对企业绩效与管理或者国家监督产生重要影响。即使在公共信息资源下，控制的定义也有一定的差异，尽管公共信息资源非常相似。立陶宛科学家的分析和实际研究表明，对于控制定义的阐述，目前还没有一个固定的概念。例如，Bu?kevi?iūt?(2008)认为，当控制被赋予特别的定义时，就要更详细的描述它的规则和要求，它也会变得更有效、更具体、更具有心理暗示，它给予监督者更多的自由选择限制，处于控制之下的人们违法的可能性也大大降低。确定研究的对象，应该注意的是，关于控制的不同定义，Sakalas，2000；Navickas，2011；Katkus，1997；Bu?kevi?iūt?，2008；Drury，2012； Bi?iulaitis，2001；Lee Summers ，1991；Patrick, Fardo，2009；Spencer, Pickett，2010；Gupta ，2010以及立陶宛和外国其他科学家作出了不同的描述(见图1)。

不同的观念以及他们的解释表明，对于控制的定义没有一个固定的观点，甚至科学家与专家对于控制的概念、内部控制的概念解释没有达成统一意见。在科学文献中，对于控制概念的不同解释通常与这个概念的不同方面相关，根据现状与其他外部因素，在不同情况下他们的含义可能会以不同的形式来定义。根据A. Katkus(1997)，C. Drury (2009)，R. Bi?iulaitis(2001)，D.R. Patrick·S.W. Fardo(2009),K.H.S·Pickett (2010)，长期控制通常与完善与稳固已达到的目标相关。其他信息来源(国际词汇字典，2002；Sakalas，2000；Bu?kevi?iūt?，2008；李萨默斯，1991)控制被强调作为一个特定的检查手段提供了控制调节计划、发展现状以及绩效的可能性。尽管有这些不同的观点，控制的存在应当是合理的，对于控制对象的监督，其强调作为一个重要的正当防卫，对组织绩效和日常运转起一个重要的监督作用。（完整译文请到百度文库）还有一个更具现代化

会计内部控制中英文对照外文翻译文献

会计内部控制中英文对照外文翻译文献(文档含英文原文和中文翻译)

内部控制透视：理论与概念 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。它包括计划、方法和程序使用，以满足任务，目标和目的，并在这样做，支持基于业绩的管理。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。 关键词：内部控制，管理控制，控制环境，控制活动，监督 1、介绍 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。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。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。 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。 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。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。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

本科毕业论文内部控制外文文献翻译完整版中英对照

A Clear Look at Internal Controls: Theory and Concepts Hammed Arad (Philae) Department of accounting, Islamic Azad University, Hamadan, Iran Barak Jamshedy-Navid Faculty Member of Islamic Azad University, Kerman-shah, Iran 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 fraud and error. Internal Control is a major part of managing an organization. It comprises the plans, methods, and procedures used to meet missions, goals, and objectives and, in doing so, support performance-based management. Internal Control which is equal with management control helps managers achieve desired results through effective stewardship of resources. Internal controls should reduce the risks associated with undetected errors or irregularities, but designing and establishing effective internal controls is not a simple task and cannot be accomplished through a short set of quick fixes. In this paper the concepts of internal controls and different aspects of internal controls are discussed. Keywords: Internal Control, management controls, Control Environment, Control Activities, Monitoring 1. Introduction The necessity of control in new variable business environment is not latent for any person and management as a response factor for stockholders and another should implement a great control over his/her organization. Control is the activity of managing or exerting control over something. he emergence and development of systematic thoughts in recent decade required a new attention to business resource and control over this wealth. One of the hot topic a bout controls over business resource is analyzing the cost-benefit of each control. Internal Controls serve as the first line of defense in safeguarding assets and preventing and detecting errors and fraud. 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 controls. COSO describe Internal Control as follow. Internal controls are the methods employed to help ensure the achievement of an objective. In accounting and organizational theory, Internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's resources are directed, monitored, and measured. It plays an important role in preventing and detecting fraud and protecting the organization's resources, both physical (e.g., machinery and property) and intangible (e.g., reputation or intellectual property such as trademarks). At the organizational level, internal control objectives relate to the reliability of financial reporting, timely feedback on the achievement of operational or strategic goals, and compliance with laws and regulations. At the specific transaction level, internal control refers to the actions taken to achieve a specific objective (e.g., how to ensure the organization's payments to third parties are for valid services rendered.) Internal control

化工英文文献翻译

Heavy Oil Development Technology of Liaohe Oilfield Han Yun (Scientific Research Information Department Exploration&Development Research Institute，Liaohe Oilfield Company) Liaohe Oilfield，the largest heavy oil production base in China，features in various reservoir types，deep burial，and wide range of crude oil viscosity．For many years，a series of technologies have been developed for different oil products and reservoir types of the oilfield，of which water flooding，foam slug drive，steam stimulation，steam drive,and SAGD are the main technologies. After continuous improvement，they have been further developed and played an important role in the development of heavy oil in the oilfield． Liaohe Oilfield is abundant in heavy oil resources，46％of the total proved reserves of Liaohe Oilfield Company. Horizontally the resources concentrates in the West Depression and the southern plunging belt of the Central Uplift in Liaohe Rift. Vertically,it is mainly distributed in Paleocene Shahejie Formation(ES). The distinctive geological feature of Liaohe 0ilfield is manifested in three aspects：first，the heavy oil reservoirs are deeply buried and 80％of them are buried more than 900m deep；second，the heavy oil viscosity ranges widely．For most of the reservoirs．the dead oil viscosity ranges in 100～100000mPa·s with the maximum 650000mPa·s.Third the reservoir types are various with complicated oil—water relationship，most of the reservoirs are edge water and bosom water reservoirs and there are also edge water reservoirs，top water reservoirs and bosom water reservoirs．For more than 20 years of development，Liaohe Oilfield has developed series of heavy oil development technologies for different oil products and different types of reservoirs，such as water flooding, foam slug drive,steam stimulation steam drive and SAGD．The most difficult issues have been overcome in the development of the super

外文翻译--如何监测内部控制

附录A

附录B 如何监测内部控制 内部控制是任何组织有效运行的关键,董事会、执行长和内部审计人员都为实现这个企业的目标而工作;该内部控制系统是使这些团体确保那些目标的达成的一种手段。控制帮助一个企业有效率地运转。此外,运用一种有效的风险系统,风险可被降低到最小。同时,控制促进经营和与经营有关的信息的可靠性。全美反舞弊性财务报告委员会发起组织(COSO；1992) 在它发布的具有开创性的文件《内部控制整合框架》中,将内部控制定义为：企业风险管理是一个过程，受企业董事会、管理层和其他员工的影响，包括内部控制及其在战略和整个公司的应用，旨在为实现经营的效率和效果、财务报告的可靠性以及法规的遵循提供合理保证。该委员会还指出,一个的内部控制的系统包括五个要素。它们是：控制环境、风险评估、信息和沟通、控制活动、监控。 COSO的定义及五个要素已被证明确实对不同的团体,如董事会和首席执行官起到作用。这些群体对内部控制系统的监管以及系统设计与运行有责任。而且,内部审计人员已经发现COSO的指导是有用的。这群人员可能会被董事会或管理层要求去测试控制。COSO最近发布的一份讨论文件，指出五个要素监控,其中的五个要素的确定在1992 frame work COSO原本。中国发展简报的题为《内部控制-整合框架：内部控制体系监督指南》(COSO，2007)。在文件中,COSO 强调监控的重要性，以及这些信息常常被没有充分利用。 因为董事会、执行长,和内部审计人员都在一个公司的内部控制中扮演着重要角色，内部控制的各要素,包括监测,都对所有的团体有着非常重要的意义。同时,外审计人员对监测有兴趣。《萨班斯-奥克斯利法案》（2002）为外部审计师创建了一个新的监督体制。所有的五个要素,包括监测,必须加以考虑。另外,内部控制审计必须结合对财务报告的检查。在一体化审计之前，在首席执行官的领导下，也许也在内部审计活动的支持下的管理，评估了内控制体系的有效性。随后外部审计人员对控制出具意见。起监督角色的董事会，将阅读内部审计、管理层和首席执行官出具的报告。文件关于监测对每一个团体的指导起了帮助,因为他们分别为各自的角色而劳动。 第一，什么是监测。监测的组成可评估内部控制系统在过去一段时间发挥效用的质量。其对控制功能的评估有助于企业确定其控制在有效地运作中。在执行监测活动时，相关人员参与审查系统的设计及其运行效果。这种检查必须进行及时,目的是为了提供给企业最大的利益。管理层负责做出适当的行动以回应这些结果。当事人对内部控制有兴趣,可以充分依赖这个内部控制系统,如果合适的监

石油和天然气勘探中英文对照外文翻译文献

中英文对照外文翻译文献 (文档含英文原文和中文翻译) OIL UNDER ICE DETECTION: WHAT IS THE STATE-OF-THE-ART? Abstract. Since the exploration for oil and gas in the Canadian and US arctic commenced in the early 1970s, a need has been identified to develop technology to detect oil under ice. Both electromagnetic and acoustic sensors have been tried, but a practical field instrument has not been identified. Most proposed systems require that the equipment be operated from the ice surface in order to get adequate coupling and, for some systems, the snow must be removed from the ice. For many ice

situations, surface access is difficult and poses a severe safety issue. Two recent spills in Alberta used “high technology” ice augers to detect the presence of oil under the ice. Some potential new techniques are discussed and the basic principles of their operation described. Keywords: arctic, oil spill response, oil in ice, detection 1. Introduction The detection of oil under continuous ice cover has presented one of the most difficult challenges to the oil-spill technological community for the past two decades and there is still no operationally proven system available. Dickins (2000) under the sponsorship of the US Minerals Management Service conducted an excellent review of the status of oil-under-ice detection and this paper complements this review with a more detailed analysis of some systems. Dickins identified many false start concepts, which will not be discussed in this paper. In order to determine the design of a suitable oil-under-ice detector, the various situations under which oil may be found under a continuous ice sheet need to be considered. The oil must come from a sub-surface release since any surface release would either be on the ice surface or in a lead or other opening in the ice. Potential sources of sub-surface oil are a leak in a pipeline, the leakage from a submerged tank or vessel or a natural seep. Oil when trapped under ice does not spread rapidly or cover a large area due to natural

管理 审计 外文翻译 外文文献 英文文献 内部控制爆X炸

外文出处：Maijoor S. The Internal Control Explosion[J]. International Journal of Auditing, 2000, 4(1):101–109. 内部控制爆炸① 摘要：Power的1997版书以审计社会为主题的探讨使得审计活动在联合王国（英国）和北美得到扩散。由审计爆炸一同带动的是内部控制制度的兴起。审计已经从审计结果转向审计制度和内部控制，它已内部控制爆炸然成为公众对公司治理和审计监管政策的辩论主题。Power表示对什么是有效的内部控制各方说法不一。本人对内部控制研究方面有一个合理的解释。内部控制对非常不同概念的各个领域的会计进行探究，并研究如何控制不同水平的组织。因此，内部控制研究的各类之间的交叉影响是有限的，而且，许多内部会计控制是研究是再更宽广的公司治理问题的背景下进行的。所以，许多有关内部控制制度对公司治理的价值观点扔需要进行研究。 关键词：机构理论；公司治理；外部审计；内部审计；内部控制制度；管理控制 1 概述 Power的1997版书以审计社会为主题的探讨使得审计活动在联合王国（英国）和北美得到扩散。由审计爆炸一同带动的是内部控制制度的兴起。审计已经从审计结果转向审计制度和内部控制，它已然成为公众对公司治理和审计监管政策的辩论主题。例如，在最近的对于欧洲联盟内外部审计服务的内部市场形成的辩论中，监管建议建立关于内部控制和内部审计制度。虽然对有关内部控制的价值期望高，但Power表示对什么是有效的内部控制各方说法不一。本人对内部控制研究方面有一个合理的解释。内部控制是对非常不同概念的各个领域的会计进行探究，并研究如何控制不同水平的组织。因此，内部控制研究的各类之间的交叉影响是有限的，而且，许多内部会计控制是研究是再更宽广的公司治理问题的背景下进行的。所以，许多有关内部控制制度对公司治理的价值观点扔需要进行研究。 在审计和公司治理的公共政策辩论中，内部控制的概念越来越得到重视。公共越来①Maastricht Accounting and Auditing Research and Education Center (MARC), Faculty of Economics and Business Administration, Universiteit Maastricht, P.O. Box 616, 6200 MD Maastricht, The Netherlands s.maijoor@marc.unimaas.nl Fax: 31-43-3884876 Tel: 31-43-3883783

中小企业内部控制_外文参考文献

中小企业内部控制_外文参考文献 安徽工业大学毕业设计外文翻译 Private Enterprises of the intenal control issues Pulin Chang Economic 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. The majority of private small and medium enterprises in the family business, the success of these enterprises depends largely on internal control or entrepreneur leadership attention and level of implementation. Over the years, by traditional Chinese culture, business owners believe in Sincerity, fraternal loyalty permeate many aspects of enterprise management, strengthen internal controls that will affect the organization the members of distrust, resulting in internal control. Many private business owners that rely on business to do business benefits out of, rather than out of the internal financial management control; that the market is the most important internal control will be bound himself and staff development. Understanding of the bias, so that these leaders neglected the internal control system on the production and operation activities. Internal control can really become the leader of the internal needs of enterprise internal control system is the key to whether a mere formality. The internal control to make the internal needs of the enterprise depends largely on two points: First, determine

英文文献翻译

中等分辨率制备分离的 快速色谱技术 W. Clark Still,* Michael K a h n , and Abhijit Mitra Departm(7nt o/ Chemistry, Columbia Uniuersity,1Veu York, Neu; York 10027 ReceiLied January 26, 1978 我们希望找到一种简单的吸附色谱技术用于有机化合物的常规净化。这种技术是适于传统的有机物大规模制备分离，该技术需使用长柱色谱法。尽管这种技术得到的效果非常好，但是其需要消耗大量的时间，并且由于频带拖尾经常出现低复原率。当分离的样本剂量大于1或者2g时，这些问题显得更加突出。近年来，几种制备系统已经进行了改进，能将分离时间减少到1-3h，并允许各成分的分辨率ΔR f≥（使用薄层色谱分析进行分析）。在这些方法中，在我们的实验室中，媒介压力色谱法1和短柱色谱法2是最成功的。最近，我们发现一种可以将分离速度大幅度提升的技术，可用于反应产物的常规提纯，我们将这种技术称为急骤色谱法。虽然这种技术的分辨率只是中等（ΔR f≥），而且构建这个系统花费非常低，并且能在10-15min内分离重量在的样本。4 急骤色谱法是以空气压力驱动的混合介质压力以及短柱色谱法为基础，专门针对快速分离，介质压力以及短柱色谱已经进行了优化。优化实验是在一组标准条件5下进行的，优化实验使用苯甲醇作为样本，放在一个20mm*5in.的硅胶柱60内，使用Tracor 970紫外检测器监测圆柱的输出。分辨率通过持续时间（r）和峰宽（w,w/2）的比率进行测定的（Figure 1），结果如图2-4所示，图2-4分别放映分辨率随着硅胶颗粒大小、洗脱液流速和样本大小的变化。

审计学内部控制中英文对照外文翻译文献

中英文翻译 内部控制爆炸① 摘要：Power的1997版书以审计社会为主题的探讨使得审计活动在联合王国（英国）和北美得到扩散。由审计爆炸一同带动的是内部控制制度的兴起。审计已经从审计结果转向审计制度和内部控制，它已然成为公众对公司治理和审计监管政策的辩论主题。Power表示对什么是有效的内部控制各方说法不一。本人对内部控制研究方面有一个合理的解释。内部控制对非常不同概念的各个领域的会计进行探究，并研究如何控制不同水平的组织。因此，内部控制研究的各类之间的交叉影响是有限的，而且，许多内部会计控制是研究是再更宽广的公司治理问题的背景下进行的。所以，许多有关内部控制制度对公司治理的价值观点扔需要进行研究。 关键词：机构理论；公司治理；外部审计；内部审计；内部控制制度；管理控制 1 概述 Power的1997版书以审计社会为主题的探讨使得审计活动在联合王国（英国）和北美得到扩散。由审计爆炸一同带动的是内部控制制度的兴起。审计已经从审计结果转向审 ①Maastricht Accounting and Auditing Research and Education Center (MARC), Faculty of Economics and Business Administration, Universiteit Maastricht, P.O. Box 616, 6200 MD Maastricht, The Netherlands s.maijoor@marc.unimaas.nl Fax: 31-43-3884876 Tel: 31-43-3883783

计制度和内部控制，它已然成为公众对公司治理和审计监管政策的辩论主题。例如，在最近的对于欧洲联盟内外部审计服务的内部市场形成的辩论中，监管建议建立关于内部控制和内部审计制度。虽然对有关内部控制的价值期望高，但Power表示对什么是有效的内部控制各方说法不一。本人对内部控制研究方面有一个合理的解释。内部控制是对非常不同概念的各个领域的会计进行探究，并研究如何控制不同水平的组织。因此，内部控制研究的各类之间的交叉影响是有限的，而且，许多内部会计控制是研究是再更宽广的公司治理问题的背景下进行的。所以，许多有关内部控制制度对公司治理的价值观点扔需要进行研究。 在审计和公司治理的公共政策辩论中，内部控制的概念越来越得到重视。公共越来越关注内部控制，令人对power在1997年英国和北美的书中的审计社会的现状有所信服。此书的主题是在Anglo-Saxon经济体的审计活动：审计爆炸的扩散。Power表示，联合开发与审计爆炸带动了内部控制制度兴起。增加监管问责制是公众对审计和公司治理政策辩论机构内部控制系统的一部分。然而Power注意到，尽管公众对内部控制的关注度迅速增加，内部控制的概念还是很模糊。他支出，内部控制是什么，内部控制的有效性的界定是内部控制的最基本问题。 本文讨论研究内部控制的兴起，认为内部控制的研究也有一些潜在的问题。首先，在以往的研究中，长期的内部控制涵盖完全不同的概念。其次，有关的内部控制研究机构的规模是有限的，要从孤立的学科进行交叉使用得到结果很难。因此，内部控制是尚未独立的研究范畴。最后，以往的对内部控制的研究没有彻底解决在审计和公司治理的公共政策辩论中谈到的内部控制有关问题。假设的内部控制、财务报告和公司治理的基本关系也没有被证实。 本文解构如下：在开始对内部控制进行研究和讨论之前，先介绍了两个主要的，在Power1997的书中所提出的发展：第一部分讨论了审计爆炸，第二部分讨论了内部控制的崛起。两者也讲被从欧盟的角度评论。第三部分讨论了什么是内部控制，并从会计研究的三个主要观点出发，研究内部控制制度。第四部分确定了内部控制和公司治理的公共政策辩论所承担的四个基本关系，并讨论之前的相关研究。最后一节提供了一个总结和结论。 2 内部控制的崛起 不论是否存在审计爆炸，Power1997和1998在审计中变得越来越重要。根据Power （1997年83爷），因为内部控制系统的可审计假设使得审计爆炸成为可能。根据更具体

中石油部门英文翻译

一、公司领导职务英文翻译集团公司：China National Petroleum Corporation 总经理：President 副总经理：Vice President 总会计师：Chief Financial Officer 纪检组长：Chief of Discipline & Inspection Group 、Vice President 总经理助理：Assistant President 总法律顾问：General Counsel 副总会计师：Deputy Chief Financial Officer 副总经济师：Deputy Chief Economist 副总工程师：Deputy Chief Engineer 股份公司：PetroChina Company Limited 董事长：Chairman, Board of Directors 副董事长：Vice Chairman, Board of Directors 董事：Director, Board of Directors 监事会主席：Chairman, Board of Supervisors 总裁：President 副总裁：Vice President 财务总监：Chief Financial Officer 总工程师：Chief Engineer 总地质师：Chief Geologist 董事会秘书：Secretary, Board of Directors 二、机关部门及处室职务英文翻译一、机关部门职务： 1、办公厅、直属党委、×办公室、××部、××局: 主任（总经理）：Director-General 副主任（副总经理）：Deputy Director-General 副总工程师：Deputy Chief Engineer 副总经济师：Deputy Chief Economist 副总会计师：Deputy Chief Accountant 副总审计师：Deputy Chief Auditor 2、专业公司：总经理：President 副总经理：Vice President 总工程师：Chief Engineer 总经济师：Chief Economist 总地质师：Chief Geologist 总会计师：Chief Financial Officer 3、董事会助理秘书：Assistant Secretary, Board of Directors 纪委书记Secretary, Disciplinary Inspection 工会主席Chairman, Worker ' s Union 4、处室主任、处长：Director 副主任、副处长：Deputy Director 二、下属子公司、分公司职务：总经理：President 副总经理：Vice President （副）总工程师：(Deputy) Chief Engineer （副）总经济师：(Deputy) Chief Economist （副）总地质师：(Deputy) Chief Geologist （副）总会计师：(Deputy) Chief Accountant 处室、处级办公 室： Department 处室主任、处长：Director 副主任、副处长：Deputy Director 科室：Division ；科长：Chief ；副科长：Deputy Chief 三、机关部门及处室名称英文翻译集团公司机关机构编制总表办公厅General Office 、总裁办President's Office 总值班室（应急协调办公室） General Reception（Emergency Response Coordination Office）、秘书一处Secretariat 秘书二处Secretariat 综合处（办公室）Administration 文电处（保密办公室）Document Management 、公共关系处Public Relations 、网站管理处Website Management 、档案处（史志办公室）Filing Management 、行政事务处Logistic Support 、扶贫援藏办公室Poverty Alleviation & Tibet Assistance 政策研究室Policy

内部控制外文文献翻译

文献出处:Lakis V, Giriūnas L. THE CONCEPT OF INTERNAL CONTROL SYSTEM: THEORETICAL ASPECT[J]. Ekonomika/Economics, 2012, 91(2). 原文 THE CONCEPT OF INTERNALCONTROLSYSTEM: THEORETICALASPECT Vaclovas Lakis, Lukas Giriūnas* Vilnius University, Lithuania Introduction One of the basic instruments of enterprise control, whose implementation in modern economic conditions provide conditions for achieving a competitive advantage over other enterprises is the creation of an effective internal control system. In the industry sector, the market is constantly changing, and this requires changing the attitude to internal control from treating it only in the financial aspect to the management of the control process. Internal control as such becomes an instrument and means of risk control, which helps the enterprise to achieve its goals and to perform its tasks. Only an effective internal control in the enterprise is able to help objectively assessing the potential development and tendencies of enterprise performance and thus to detect and eliminate the threats and risks in due time as well as to maintain a particular fixed level of risk and to provide for its reasonable

ERP系统中英文对照外文翻译文献

ERP系统中英文对照外文翻译文献 (文档含英文原文和中文翻译) ERP系统在财务报告内部控制的作用 【摘要】：萨班斯-奥克斯利法案法例中强调，ERP系统的重要作用是运用内部控制反映公司的基本建设，为此 ERP系统软件开发供应商也增加了对内部控制的应用。他们认为，这些内置的控制和其他功能将帮助企业改善其财务报告内部控制就如萨班斯法案要求的那样。这项研究测试，通过检查萨班斯法案第404条在1994年和2003年之间实施ERP 系统的公司合规内控数据。其结果表明，应用ERP 的公司相对于未应用ERP的样本公司较少报告内部控制弱点。它还发现，这种差异存在一般控制和特别控制中。

关键词：企业资源规划；ERP；萨班斯-奥克斯利法案；萨班斯法案第404条；内部控制1简介 2002年的萨班斯法案要求企业将其内部控制的有效性的报告与财务报告作为一个整体努力，以减少欺诈和恢复完整的财务报告过程的一部分。ERP系统软件开发供应商已强调，ERP系统的重要作用是运用“内置”控制反映公司基本建设。他们在营销理念强调了产品的功能，声称这些系统将帮助企业按萨班斯法案所要求提高内部控制的有效性。 这些供应商的声明激发了关于ERP系统对内部控制的影响一项有趣的实证问题研究。具体来说，是不是实现ERP系统的企业或多或少可能比未实现ERP系统的公司较少在其年度报告报告内部控制弱点？已经进行过这特定区域研究的经验/档案相对较少的，因为之前萨班斯法案内部控制的数据并没有被公开报道。这项研究的方法通过在文献资料检查一个已经宣布实施ERP系统和一个还没有类似的公司控制样本公司的抽样调查的内部控制数据来发现差距。 内部控制是在公司使用的以解决代理问题的许多机制之一。其他的机制还包括财务报告，编制预算，审计委员会和外部审计（Jensen和佩恩2003）。研究表明，内部控制降低了代理成本（Abdel-khalik 1993；Barefield 等，1993），有些甚至争辩说，即使没有萨班斯法案的要求，企业也有经济诱因报告内部控制（Deumes和Knechel，2008年）。他们的论点假定这些额外提供给有关的代理行为主体的信息可以减少了信息不对称和降低投资者的风险以及权益资本成本。其他的研究发现，内部控制报告与公司盈余质量有关, （Chan 等， 2008；Ashbaugh-Skaife等，2008） ERP系统提供了一种机制，运用内部控制，旨在保证控制的准确性和快速，准确的财务报告财务信息的可靠性报告给股东。 除了提供有关代理行为的外部委托人的增加保证，ERP系统也应有助于减轻大型企业各层次之间的管理的代理问题。使用内建控制以增加透明度的应该使各级代理商从中不可观察的行为中受益变得更加困难。这是可能的，但是，企业实施ERP系统可能无法利用的所有的内建的控制功能，无论是对经营合法的原因或者是因为管理层为了操纵盈余希望避免增加透明度的目的。通过这些控制措施的成效的检查，这项研究不仅扩展了研究机构的理论流，还考察这种盈余管理与内部控制、一般控制和特别控制之间相关的整体检验假说。 这项研究使用了108家在1994年和2003年之间宣布实施ERP系统的样本公司，与