内部控制外文文献及翻译.doc

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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,accordingtotheinternalcontrolcharacteri

2、sticsatdifferentstagesofdevelopment,thedevelopmentofinternalcontrolcanbedividedintofourstages,namelytheinternalcontainmentphase,theinternalcontrolsystemphase,theinternalcontrolstructurephase,overallinternalcontrolframeworkstage.Internalcheckstages:infancyinterna

3、lcontrolBeforethe1940s,peopleusedtousetheconceptofinternalcheck.Thisistheembryonicstageofinternalcontrol."KeshiAccountingDictionary"definitionofinternalcheckis"toprovideeffectiveorganizationandmodeofoperation,businessprocessdesignerrorsandpreventillegalactivitie

4、soccur.Whosemaincharacteristicisanyindividualordepartmentalonecannotcontrolanypartofoneortherightwaytoconductbusinessonthedivisionofresponsibilityfortheorganization,eachbusinessthroughthenormalfunctioningofotherindividualsordepartmentsforcross-examinationorcross

5、-control.designingeffectiveinternalchecktoensurethatallbusinessescancompletecorrectlyafteraspecifiedhandlerintheprocessoftheseprovisions,theinternalcontainmentfunctionisalwaysanintegralpart."Thelate1940s,theinternalcontainmenttheorybecomeimportantmanagementmetho

6、dsandconcepts.Internalcheckona"troubleshootingavarietyofmeasures"forthepurposeofseparationofdutiesandaccountreconciliationasameanstomoneyandaccountingmattersandaccountsasthemaincontrolobjectprimarycontrolmeasures.Itscharacteristicsareaccountreconciliationandsegr

7、egationofdutiesasthemaincontentandthuscross-examinationorcross-control.Ingeneral,theimplementationofinternalcheckfunctioncanberoughlydividedintothefollowingfourcategories:physicalcontainment;mechanicalcontainment;institutionalcontainment;bookkeepingcontain.Theba

8、sicideaistocontaintheinternal"securityistheresultofchecksandbalances,"whichisbasedontwoassumptions:First:twoormorepersonsor11外文文献原文及译文departmentsmakingthesamemistakeu