1、 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 外文文献原文及译文 1 Internal Control Emergence and development of the theory of the evolution of the internal control Internal control in Western countries have a long history of development, according to the internal contro
2、l characteristics at different stages of development, the development of internal control can be divided into four stages, namely the internal containment phase, the internal control system phase, the internal control structure phase, overall internal control framework stage. Internal check stages:
3、infancy internal control Before the 1940s, people used to use the concept of internal check. This is the embryonic stage of internal control. Keshi Accounting Dictionary definition of internal check is to provide effective organization and mode of operation, business process design errors and preven
4、t illegal activities occur. Whose main characteristic is any individual or department alone can not control any part of one or the right way to conduct business on the division of responsibility for the organization, each business through the normal functioning of other individuals or departments fo
5、r cross-examination or cross-control. designing effective internal check to ensure that all businesses can complete correctly after a specified handler in the process of these provisions, the internal containment function is always an integral part. The late 1940s, the internal containment theory be
6、come important management methods and concepts. Internal check on a troubleshooting a variety of measures for the purpose of separation of duties and account reconciliation as a means to money and accounting matters and accounts as the main control object primary control measures. Its characteristic
7、s are account reconciliation and segregation of duties as the main content and thus cross-examination or cross-control. In general, the implementation of internal check function can be roughly divided into the following four categories: physical containment； mechanical containment； institutional con
8、tainment； bookkeeping contain. The basic idea is to contain the internal security is the result of checks and balances, which is based on two assumptions: First: two or more persons 西安交通大学城市学院本科毕业设计（论文） 2 or departments making the same mistake unconsciously chance is very small； Second: Two or more
9、the possibility of a person or department consciously partnership possibility of fraud is much lower than a single person or department fraud. Practice has proved that these assumptions are reasonable, internal check mechanism for organizations to control, segregation of duties control is the founda
10、tion of the modern theory of internal control. Internal control system phases: generating of internal control The late 1940s to the early 1970s, based on the idea of internal check, resulting in the concept of the internal control system, which is the stage in the modern sense of internal control ge
11、nerated. Industrial Revolution has greatly promoted the major change relations of production, joint-stock company has gradually become the main form of business organization of Western countries, in order to meet the requirements of prevailing socio-economic relations, to protect the economic intere
12、sts of investors and creditors, the Western countries have legal requirements in the form of strengthen the corporate financial and accounting information as well as internal management of this economic activity. In 1934, the securities and exchange act issued by the U.S. government for the first ti
13、me puts forward the concept of internal accounting control, the implementation of general and special authorization book records, trading records, and compared different remedial measures such as transaction assets. In 1949, the American institute of certified public accountants (AICPA) belongs to t
14、he audit procedures of the committee (CPA) in the essential element of internal control: the system coordination, and its importance to management department and the independence of certified public accountants report, the first official put forward the definition of internal control: the design of
15、the internal control includes the organization and enterprise to take all of the methods and measures to coordinate with each other. All of these methods and measures used to protect the property of the enterprise, to check the accuracy of accounting information, improve the efficiency of management
16、, promote enterprise stick to established management guidelines. The definition from the formulation and perfecting the inner control of the organization, plan, method and measures such as rules and regulations to implement internal control, break through the limitation of control related to the financial and accounting department directly, the four objectives of internal control, namely the enterprise in commercial
