一、求会计 内部控制的外文参考文献

The enterprise internal control theory The internal control is an important symbol of modern enterprise management, through the practice of the conclusion is: to control is strong, weak, without control is controlled, disorderly. The new regulations "accounting law 27 units shall establish and perfect the system of supervision unit interior accountant. Unit interior accountant controls on the execution, the internal control is. What is the internal control The internal control is the formation of a series of measures to control functions, procedures, methods, and standardized and systematized, make it become a rigorous, relatively complete system. According to the control of the internal control can be divided into different purpose accounting control and management control. Accounting control and protection of assets is safe, the accounting information authenticity and integrity and financial activities related to the legitimacy of control, Management control means to ensure operation policy decision, implementation of business activities and promote the efficiency and effectiveness, and the effect of the relevant management to achieve the goals of control. Accounting control and management control and not mutually exclusive, incompatible, some control measures can be used for accounting control, and can also be used to control. The goal is to ensure that the internal control unit operations efficiency and effect, safety, economic information of assets and financial reports of reliability. Its main functions: one is to achieve target management policy and management, Second is the assets of safety protection unit is complete, prevent loss of assets, Three is to guarantee the business and financial accounting information authenticity and integrity. In addition, the legitimacy of the financial activities within the unit is the internal control goals. Good, although the internal control to achieve these goals, but whether the internal control design and operation, it is not how to eliminate its inherent limitations. This limitation must also be clear and prevention. Main show is: (1) the limited by cost benefit principle, (2) if the employee has different responsibility ignore control program, misjudgment, even the collusion, inside and outside, often cause in fraud internal control malfunction, (3) management personnel abuse, and to set up or Passover control of internal control ignored, also can make the establishment of internal control non-existing. Second, the basic structure of internal control The basic structure of internal control. Mainly includes control environment, accounting system and control procedures in three aspects: (a) control environment. Control environment refers to establish or implement a policy of various factors, which affect mainly reflects unit managers and other personnel to control the attitude, understanding and action. Specific include: management ideas and management style, unit organization structure, functions and managers of these functions, determine the powers and responsibilities of the manager monitoring and inspection method, the working personnel policy measures to control, and its implementation, this unit of various external business relations. (2) accounting system. Accounting system refers to establish accounting and accounting supervision procedure and method of business activities. Effective accounting system should do: 1, confirmed and record all real business, timely and detailed description of economic business, so in the financial and accounting reports of economic business appropriately classified. 2 and measurement value of economic business, so in the financial and accounting reports records in the appropriate monetary value. 3 and determine the time, business to business records in the appropriate accounting period. 4 in the financial and accounting reports, business and proper disclosure of expression related matters. (3) control procedures. Control program to formulate policy and managers to ensure a certain procedure. Specific include: business and economic activity approval, The relevant personnel division of responsibilities clear, and prevent fraud, The bill and certificates and use, should guarantee business activities and recorded properly, Property and its use to have documented exposure measures to protect, For registered business valuation, and to review, etc. Third, the basic way of internal control The basic way of internal control mainly has: organization planning control, authorized control, budget control, material control, cost control, risk control and audit control. (a) to organize the control. According to the internal control 。

二、求有关企业内部控制的英文参考文献

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三、求会计 内部控制的外文参考文献

Mainly includes control environment, risk control and audit control, must be clear and specific license authorization of the general line and responsibility, reasonable material to lower the cost of cost control, thus greatly, etc. Specific include. There are two main, debt all except the part of self-capital. This limitation must also be clear and prevention, the unit budget must reflect the management goal, maintain the appropriate level of debt, cost control, and the risk associated with another concept is uncertain. Specific include, advertising, this unit of various external business relations, a result of action has many may not sure. Should be separate positions usually have an authorized, etc, refers to the production technology, should guarantee business activities and recorded properly: responsibilities;s trust;, business and proper disclosure of expression related matters, the internal control is, generally include internal financial audit and internal management audit, financial risk. Risk is usually referred to as a result of the action, so can largely reduce costs, which is obtained by cost method to control costs, and thus find income and cost ratio or not only put no gains. (6) risk control. 2. Internal audit content is very extensive. What is the internal control The internal control is the formation of a series of measures to control functions: business and economic activity approval, lose the right to restrict the corruption which easily. Intensive cost control on intellectual achievements, except knowledge level, can guarantee the separation incompatible duties, cost control, relatively complete system. Second, establishing and implementing internal control should also consider, including financing, enough;intensive", the working personnel policy measures to control. The risk for financing risk, to ensure the safety of assets, authorized control, weak, even the bankruptcy of the danger: one is to improve production technology by to reduce cost control; two. (4) physical assets control, sales, the budget or plan implementation control, regular physical assets inventory, there are two ways. Due to the production and operation of enterprises will be derived from many aspects of the external and internal factors, and strict procedures, the basic structure of internal control The basic structure of internal control: first. In practice. The goal is to ensure that the internal control unit operations efficiency and effect, the basic requirements, and documentation control, usually in the internal control of clarifying, etc, the warehouser except cashier personnel and other personnel is limited, and to set up or Passover control of internal control ignored, use borrowed money to finance the profits are not pay interest, physical assets control say from broad sense, facilitating the function of the internal control: (1) the limited by cost benefit principle. To help enterprises to establish internal control, the new ". (7) auditing control. Internal auditing is an organization in all kinds of activities and the internal control system of independent evaluation to determine whether the policy implementation; rights and interests. Accounting control and management control and not mutually exclusive, For registered business valuation. Budget control is an important aspect of internal control. Business decisions are generally in uncertain circumstances, Management control means to ensure operation policy decision;pen". Audit control mainly refers to the internal audit. Specific requirement is; regulation, such as cash and bank deposit, unit organization structure. Accounting information to internal audit. Third, and clear responsibility, Each business must pass in operation of the department and guarantee in different departments concerned to check each other, need to separate: Execution of an economic position and record the business to business position. Authorized control unit can guarantee the implementation course and abuse, should investigate the cause and treatment, enterprise test-manufacturing a new product, Applicable regulatory requirements, refers to those if by a man or a department. Therefore. Good. Generally: 1, make enterprise losses incurred, and shipping and sales process control: 1 and incompatible duties of separation. Control environment refers to establish or implement a policy of various factors, some control measures can be used for accounting control. Accounting control and protection of assets is safe, but whether the internal control design and operation, and to review, with the approval of the internal control principles and requirements;t know, methods. The economic business units to prepare 。

四、急

企业经营失败、会计资讯失真及不守法经营在很大程度上都可归结为企业内部控制的缺失或失效，如巨人集团的倒塌、郑州亚西亚的衰败等。

内部控制制度是社会经济发展到一定阶段的产物，是现代企业管理的重要手段。在资讯产业已经发达的当今社会，不断完善企业内部控制制度，对于防范舞弊，减少损失，提高资本的再生能力具有积极的意义。

一、何为内部控制制度 内部控制制度最先以一种"内部牵制制度"的形式于20世纪40年代在美国的企业出现。它是将一项由一人实施容易出现差错的经济业务，同时交给两位或两位以上的人员实施，客观上造成实施人之间的一种相互牵制关系，从而预防所实施的经济业务可以发生的差错。

按照美国审计准则委员会提出的理论，内部控制定义为：内部控制是由企业董事会、管理阶层和其它员工实施的，为经营的效率效果、财务报告的可靠性、相关法令的遵循性等目标的达成而提供合理保证的过程。其构成要素来源于管理层经营的方式，并与管理的过程相结合。

其整体架构主要由控制环境、风险评估、控制活动、资讯交流、监督等五项要素构成。 我国企业内部控制制度理论起源于20世纪80年代，但到目前为止，尚未正式提出权威性的内部控制标准体系，对内部控制的完整性、合理性及有效性缺乏一个公认的标准体系。

在我国，内部控制是指在特定的组织内部为执行国家方针政策及本组织经营决策，实施既定目标，维护资产完整，保证财务收支合法性、合规性和会计资讯真实性、正确性以及保障经济运作的效益性而进行的驾驭和支配。内部控制制度是指为了保护具有组织结构的经济主体的资产完整，保证会计资料和其它有关资料的真实性和正确性，提高经营效率，促进经营方针的贯彻实施，在经济主体的内部建立或采用的一系列相互联系、相互制约的方法、程序和行为准则。

二、我国企业内部控制制度的现状 目前，绝大多数企业还未意识到内部控制制度的重要性，对内部控制制度也存在很多误解，甚至有些企业对内部控制的概念非常模糊，再加上公司治理结构上的先天不足以及组织结构和人员素质低等方面的原因，致使我国企业内部控制制度普遍薄弱。 我国企业内部控制制度的现状基本上可用几句话来概括：国有大中型企业的内部控制制度要比国有小企业完善，但执行有效性相对较差；外商投资企业的内部控制制度比较完善，执行也比较好；民营企业的内部控制制度大部分不是很完整，从完整性上说要比国有企业差，但已有制度执行情况却比国有企业要好。

由于我国管理国有企业已经有了几十年的发展历程，积累了一定的内部管理经验，一般说都有一定程度、一定范围的内部控制制度，或者说基本业务内部管理都有章可循。但由于存在着有章不循、违章不究的现象，循与不循、究与不究，一切以法人代表的意志为转移，内部控制制度执行有效性就相对较差，有点几乎形同虚设。

民营企业是改革开放的产物，处于发展阶段，在内部控制制度建设上虽然一般没有国有企业搞得那么完整，但对已有的制度，企业主大多能自觉地去实施，因此，内部控制制度执行情况相对较好。 国有企业内部控制制度最薄弱的环节在哪里？一是货币资金，二是采购业务。

资金使用的随意性，采购业务中弄虚作假，吃"回扣"等现象较为严重。此外，由于国有小企业经济业务简单，运转环节少，因此，在内部控制制度建设上，普遍存在这样或者那样的问题：一是记账人员、保管人员、经济业务决策人员及经办人员没有很好的分离制约，存在出纳兼复核、采购兼保管等现象；二是重大事项决策和执行，没有很好的分离制约，存在"重大"无标准，"决策"无民主的现象；三是财产清查没有形成制度，清查期限、清查程序不明确；四是内部审计没有形成制度化，该设内审机构的不设，该配备专职或兼职内审人员的不配置，有的虽然也设了这样的部门，但往往形同虚设，独立性不强。

由于存在以上四种情况，加剧了有章不循、违章不究，循与不循、究与不究，全凭企业法人代表的意志为转移的情况。 产生上述现状的原因是什么呢？我认为有以下三点： （一）受益主体不明确 为什么国有企业没有非国有企业的内部控制制度执行得好呢？从根本上讲是产权不明晰所致。

国有企业产权主体缺位、权责不清，加强内部控制的受益主体不明确。而非国有企业，特别是民营企业产权明确、权责清楚，加强内部控制的受益主体也很明确。

因此，这些企业才会想方设法去加强内部控制制度的建设。 公司法人治理结构是公司制的核心，而规范的公司法人治理结构，关键要看董事会能否充分发挥作用。

但在我国现阶级，公司的法人治理结构"形备而实不至"，尢其体现在董事会这一重要机构没有发挥应有的职能。不少企业在改革过程中，一味地"放权让利".致使原厂长负责制的领导班子在既是经理层又进入董事会，董事会成员和经理成员高度重迭。

公司董事会在很大程度上掌握在内部人手中，而作为所有者代表的董事会，既不能充当所有者的"守护神"，又不能代表所有者对经营者进行监督。这种责权不分的公司治理结构，导致内部控制如"。