欢迎来到天天文库
浏览记录
ID:9851993
大小:68.00 KB
页数:0页
时间:2018-05-12
《内部控制外文文献及翻译》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、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外文文献原文及译文InternalControlEmergenceanddevelopmentofthetheoryoftheevolutionoftheinternalcontrolInternalcontrolinWesterncountrieshavealonghistoryofdevelopment,accordingtotheinternalcontrolcharacteristics
2、atdifferentstagesofdevelopment,thedevelopmentofinternalcontrolcanbedividedintofourstages,namelytheinternalcontainmentphase,theinternalcontrolsystemphase,theinternalcontrolstructurephase,overallinternalcontrolframeworkstage.Internalcheckstages:infancyinternalcontrolBe
3、forethe1940s,peopleusedtousetheconceptofinternalcheck.Thisistheembryonicstageofinternalcontrol."KeshiAccountingDictionary"definitionofinternalcheckis"toprovideeffectiveorganizationandmodeofoperation,businessprocessdesignerrorsandpreventillegalactivitiesoccur.Whosemai
4、ncharacteristicisanyindividualordepartmentalonecannotcontrolanypartofoneortherightwaytoconductbusinessonthedivisionofresponsibilityfortheorganization,eachbusinessthroughthenormalfunctioningofotherindividualsordepartmentsforcross-examinationorcross-control.designingef
5、fectiveinternalchecktoensurethatallbusinessescancompletecorrectlyafteraspecifiedhandlerintheprocessoftheseprovisions,theinternalcontainmentfunctionisalwaysanintegralpart."Thelate1940s,theinternalcontainmenttheorybecomeimportantmanagementmethodsandconcepts.Internalche
6、ckona"troubleshootingavarietyofmeasures"forthepurposeofseparationofdutiesandaccountreconciliationasameanstomoneyandaccountingmattersandaccountsasthemaincontrolobjectprimarycontrolmeasures.Itscharacteristicsareaccountreconciliationandsegregationofdutiesasthemainconten
7、tandthuscross-examinationorcross-control.Ingeneral,theimplementationofinternalcheckfunctioncanberoughlydividedintothefollowingfourcategories:physicalcontainment;mechanicalcontainment;institutionalcontainment;bookkeepingcontain.Thebasicideaistocontaintheinternal"secur
8、ityistheresultofchecksandbalances,"whichisbasedontwoassumptions:First:twoormorepersonsor11外文文献原文及译文departmentsmakingthesamemistakeu
此文档下载收益归作者所有