资源描述:
《中小型企业内部控制制度的建设【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在应用文档-天天文库。
1、外文文献翻译原文:OntheconstructionoftheinternalcontrolsystemforSMEs资料来源:http://eng.hi138.com/?i258280_[Abstract]thearrivaloftheknowledgeeconomytoday,theeffectofbusinessenvironmentnotonlymorecomplexandmoreunstable,itisbecomingincreasinglyfiercemarketcompetition
2、,howtoenhancethecompetitivenessofenterprises,improvetheEconomicefficiencyofenterprises,asenterprisesaremostconcernedproblems.internalcontrolsystemfortheenterprisetoadapttotheneedsofproductionandmanagementgenerated,isamodernEnterpriseManagementsystem,an
3、importantpart.tostrengtheninternalsupervisionandmanagementistoimprovethemanagementlevelandeconomicefficiency,andpromoteenterpriseDevelopmentfundamentalmeasures.Inthispaper,theconstructionofsmallandmediumenterprisestheimportanceofinternalcontrolsystems,
4、internalcontrolsystemandmediumenterprises,theproblemsandhowtoestablisheffectiveinternalcontrolsystemintermsoftheinternalcontrolsystemforsmallandmediumenterprisessomeresearch.Keywords:internalcontrolsystemofinternalcontrolwithinthesystemconstructionWith
5、thedevelopmentofmarketeconomy,accountingpenetrateintoallareasofeconomicactivity,accountingInformationhasincreasinglybecomethegovernmentauthorities,investors,creditorsandthepublicformacro-control,improveeconomicmanagement,andevaluationoffinancialsituati
6、on,topreventoperationalrisks,animportantbasisformakingInvestmentdecisions.However,inreallife,duetotheweaklegalsystemandsupervisionmechanismisnotcomplete,someenterprisesaccountbyaccountperipherals,falseaccountinginformationandotherillegalaccountingpract
7、ices:thestate'staxevasion,transfernationalassets,cheatinginvestorsandthepublicinordertoachievevariousillegalpurposes.Theseproblemsaffectnotonlytheaccountingfunctionsoftheplay,butalsoseriouslyjeopardizethesocialandeconomicorder.anumberofinternalmanageme
8、ntforthecurrentloose,weakinternalcontrols,accountinginformationtheproblemofdistortion,thenewlyrevised<"AccountingLaw">specifiedinthesecondseventeen,companiesmustestablishasoundinternalaccountingsupervisionsystem,andimplementationofinter