内部会计控制外文翻译

Private Enterprises of the intenal control issues

Pulin Chang

Economic Review. 2008, (5)

Third, the promotion of private SMEs in the internal control system

strategy

(A) change management and business owners the concept of development.

The

majority

of

private

small

and

medium

enterprises

in

the

family

business, the success of these enterprises depends largely on internal

control

or

entrepreneur

leadership

attention

and

level

of

implementation.

Over the years, by traditional Chinese culture, business owners believe

in

Sincerity,

fraternal

loyalty

permeate

many

aspects

of

enterprise

management,

strengthen

internal

controls

that

will

affect

the

organization

the

members

of

distrust,

resulting

in

internal

control.

Many

private

business

owners

that

rely

on

business

to

do

business

benefits

out

of, rather than out of the internal financial management control; that

the market is the most important internal control will be bound himself

and staff development. Understanding of the bias, so that these leaders

neglected the internal control system on the production and operation

activities.

Internal

control

can

really

become

the

leader

of

the

internal

needs of enterprise internal

control system is

the key to

whether a mere

formality.

The

internal

control

to

make

the

internal

needs

of

the

enterprise depends largely on two points: First, determine whether the

company financial information in decision-making; second is whether a

company's

financial

information

by

providing

a

true

win

the

trust

of

the

community. Improved treatment of the risks

of private SMEs leader's

attitude

and

risk

control

methods,

transform

their

attitudes

on

internal

control,

internal

control

Jiang

Hua

Yi

Shi,

Tigao

internal

control

concepts, Jiang enterprise management control system among financial

people

can

promote

the

business

management

of

Kexue

process

and

sustainable

development,

in

order

to

effectively

establish

and

implement

internal control.

(B) improve the quality of enterprise internal control system actors.

In

recent

years,

the

ideological

education

of

the

private

SME

accountants,

business

training

delayed,

some

do

not

have

the

qualifications

of

family

members, relatives and friends was scheduled for accounting jobs, lack

of knowledge of the internal control system. Although there are some

companies

internal

control

system,

internal

control

system

is

not

comprehensive and did not cover all the departments and personnel, not

to

penetrate

the

enterprise

operating

various

business

fields

and

in

all

sectors. Lack of effective inter-sectoral coordination and restraint,

often resulted in disjointed management. Internal control system is the

corporate business units or personnel in the business formation process

of mutual influence and mutual restriction of a dynamic mechanism, is a

control function of a variety of methods, measures and procedures in

general, it is not

equivalent to

the

regulations system, not

the same as

internal

management,

but

not

the

organizational

plan.

Effective

internal

controls to the premise, the key is the internal control system as the

main body of the manager and staff.

control

behavior,

failure

of

internal

control,

risk

management,

accounting,

production

risks

are

related

to.

Enterprises

in

the

same

time

improve

the

internal control

system

to

deal

with

the

accounting

staff

of

professional ethics education, Zeng Qiang accounting staff capacity to

self-restraint;

to

strengthen

professional

training

for

accounting

personnel to enhance the ability to work to reduce technical errors in

the accounting business processes.

(C) improve the external environment for enterprise development,

improve

the

internal

control

inputs.

As

the

external

environment

for

SME

Development of the poor, the main energy-consuming business executives

outside the firm, engage in social relations outside the firm to expand

living

space,

focus

on

the

market,

run

funds,

no

time

to

take

into

account

the

internal

control

issues.

Enterprise

to

its

survival

and

development,

in order to achieve social capital and government departments have to

coordinate

relations

in

the

expenditures.

Through

follow-up

entrepreneurs

and

existing

growing

social

network

for

all

kinds

of

resources into the development of private small and medium business and

follow the basic conditions, so that business leaders will invest a lot

of

human

and

financial

resources

outside

the

firm.

Changing

functions

of

government departments to improve the SME Development of the external

environment,

reduce

the

business

and

development

costs,

limited

resources

make

it

possible

to

achieve

the

internal

control

objectives.

Development

of private small and medium enterprises should gradually improve the

internal

control

inputs,

efforts

to

increase

the

effectiveness

of

internal control.

(D)

establish

an

effective

monitoring

mechanism

to

ensure

the

effective

implementation

of

the

internal

control

system.

To

ensure

effective

internal control system was implemented, and performs well, it must be

oversight. Enterprises should set up internal audit body or an internal

control

self-assessment

system,

to

strengthen

the

internal

control

monitoring and evaluation, to detect vulnerabilities and risks, and On

the emergence of new problems and new situations and internal control

implementation

of

the

weak

link

in

a

timely

manner

Xiuzheng

or

improvement.

To strengthen supervision, including the Government of China has formed

a

social

supervision,

including

supervision

and

monitoring

system

outside

the

enterprise.

However,

these

monitoring

systems

on

the

private

monitoring

results

are

not

satisfactory

for

SMEs,

China's

private

enterprises

accounting

standard

system

is

not

perfect.

Review

report,

the

emphasis on technical errors and not pay attention to the authenticity

of the report, submitted false information, lack of accountability and

punishment.

Absence

of

government

supervision

and

government

departments

of

information

are

independent,

objective

accounting

practices

of

private

enterprise free rein. External oversight of private enterprises is the

absence

of

other

social

supervision

of

absence.

Social

supervision

mainly

to

accounting

firms

accounting

for

the

main

intermediary

agencies.

As

the

current

audit

of

the

business

community

not

involved

in

private

enterprise,

the law has not clearly defined annual accounting statements of private

enterprises must be audited by certified public accountants, together

with

private

enterprise

financial

management

confusion,

internal

control

weakness,

so

that

certified

public

accountants

and

accounting

firms

reluctant to engage in private corporate audit. Only by strengthening

external oversight, external oversight of the corporate pressure, and

this

pressure

into

motive

force,

and

urge

enterprises

to

implement

internal accounting control system to eliminate the internal control

system of nominal happen.

(V) improve corporate governance mechanisms, clear management

responsibilities.

Internal

control

by

the

authorities

as

to

achieve

management objectives and establish a series of rules, policies, and

organize the implementation of procedures, and corporate governance and

corporate governance are inseparable. Internal control framework and

corporate

governance

mechanisms

of

the

internal

management

control

system

and system environment. Considerable part of private SMEs in China are

individual,

private

sector,

while

investors

in

enterprises

that

operators

of centralized leadership is serious business. Ownership and management

a

high

degree

of

unified

management

model

management

of

private

SMEs

lack

the

internal

binding.

Although

some

form

of

private

SMEs

in

the

establishment

of

the

board

of

supervisors,

but

the

real

corporate

governance institutions are not in place, the lack of authorization and

supervision. Some cost savings of private SMEs often do not set the

internal

control

agencies

or

hypothetical

narrow

connotation

of

internal

control.

民营中小企业内部控制问题研究

蒲林昌

经济纵横

.2008,(5)

三、促进民营中小企业建立内控制度的策略

< br>(

一

)

转变企业所有者的管理与 发展观念

.

民营中小企业中家族式企业居多，

< br>这些企业内部控制的成败很大程度上取决于领导或企业家的重视和执行程度

.

长

期以来，

受中国传统文化的影响，

企业主笃信以诚待人，

江湖义气渗透到企业管

理的诸多环节，

认为加强内部控制，

会影响组织内部成员的不信 任感，

因而导致

企业内部失控

.

不少民营企业主认为企业效益是靠业务做出来的，而不是由内部

财务管 理管出来的；

认为市场才是最重要的，

内部控制会束缚自己及员 工的发展

.

认识上的偏差，使这些领导者忽视了内部控制制度对 生产经营活动的作用

.

内部

控制能否真 正成为领导者的内在需求，

是企业内部控制制度能否流于形式的关键

.

而要使内部控制成为企业的内在需求，

主要取决于两点：

一是财务信息是否决定

着企业的决策；二是企业是否通过提供真 实的财务信息取信于社会

.

改进民营中

小企业领导者对待风险的态度和控制风险的方法，

转变其对内部控制的态度，