外文翻译
原文：
Low carbon economy
This paper examines different carbon pathways for achieving deep CO2 reduction targets for the UK using a macro-econometric hybrid model E3MG, which stands for Energy–Economy–Environment Model at the Global level. The E3MG, with combines a top-down approach for modeling the global economy and for estimating the aggregate and disaggregate energy demand and a bottom-up approach (Energy Technology sub Model, ETM) for simulating the power sector, which then provides feedback to the energy demand equations and the whole economy. The ETM sub model uses a probabilistic approach and historical data for estimating the penetration levels of the different technologies, considering their economic, technical and environmental characteristics. Three pathway scenarios (CFH, CLC and CAM) simulate the CO2 reduction by 40%, 60% and 80% by 2050 compared to 1990 levels respectively and are compared with a reference scenario, with no reduction target. The targets are modeled as the UK contribution to an international mitigation effort, such as achieving the G8 reduction targets, which is a more realistic political frame work for the UK to move towards deep reductions rather than moving alone. This paper aims to provide modeling evidence that deep reduction targets can be met through different carbon pathways while also assessing the macroeconomic effects of the pathways on GDP and investment.
Climate change, as a result of rising greenhouse gas emissions, threatens the stability of the world’s climate, economy and population. The causes and consequences of climate change are global, and while national governments can and should take action, the ultimate solution must be a collective global effort. The latest scientific consensus (IPCC, 2007) has further strengthened the evidence base that it is very likely that anthropogenic GHG emissions at or above current rates would cause further warming and induce many changes in the global climate system during the 21st century. A major recent report on the economics of global climate change (Stern,
2006) supports the position that the benefits of stringent climate mitigation action outweighed the costs and risks of delayed action. Although there is a global consideration of the climate change effects, individual countries have undertaken different steps in climate change mitigation, which is obvious given the extended negotiations towards the ratification of the Kyoto Protocol. The EU and individual Member States have undertaken several commitments and directed several policies towards the reduction of their emissions. UK has been selected for this analysis as there is political will within the country, as described below from the commitments to tackle climate change. But this commitment can be examined in the context of negotiations at international level, such as the recent commitment of G8 to reduce their emissions by 80% by 2050.
Climate change mitigation and energy security are the UK’s core energy policy goals (BERR, 2007). In addition, the decline in domestic reserves and production of UK oil and natural gas, combined with increasing geopolitical instabilities in key gas and oil production and transmission countries have highlighted the need for a secure and resilient UK energy system. Other UK energy policy goals are reductions in vulnerable consumers’ exposure to high energy prices and a continued emphasis on open and competitive energy markets.
The UK set itself a groundbreaking climate change mitigation policy with the publication of a long-term national CO2 reduction target of 60% by 2050(DTI, 2003). This target was established in response to the climate challenge set out by the Royal Commission on Environmental Pollution (RCEP, 2000). Climate change mitigation targets were reaffirmed in light of competing energy security issues via the 2007 Energy White paper (BERR, 2007). The 60% UK CO2 reductions target is being established in the UK legislative process through the Climate Change Bill as the minimum CO2 reduction target required by 2050 (DEFRA, 2008). This longer term target has been further analyzed by the new regulatory Committee on Climate Change (CCC, 2008), in light of new evidence concerning global stabilization targets (IPCC, 2007). This has led to the proposal for an 80% reduction target for greenhouse gases by 2050 compared to 1990 levels. This target has been adopted by the Brown
Administration and the Energy and Climate Change Secretary of State Ed Miliband, becoming a law through the Climate Change Act (DECC, 2008). Additionally, the UK has been a leading proponent of global long-term CO2 target setting within the G8, as the causes and consequences of climate change are global, and while national governments can and should take action, the ultimate solution must be a collective global effort. The G8 dialogue resulted in agreement at the 2009 G8 Italian summit for a robust response to climate change including the adoption of the goal to achieve at least 80% reduction of their emissions by 2050, and aiming to reach an agreement of a 50% reduction in global emissions with other countries.
The implementation of three deep CO2 reduction targets (40%, 60% and 80%) for the G8 is examined using the macro-econometric E3MG model. Results are reported for the UK, which is selected as there is a political will to implement such reductions. These targets, examined within the UK Energy Research Center’s 2050 project (UKERC, 2050), are met through the implementation of a portfolio of policies in contrast to the neoclassical approach, where the targets are imposed and the marginal abatement cost for meeting those targets is estimated. The paper contributes by adopting a novel hybrid approach integrating simulation models of the economic system and energy technologies and therefore providing an alternative approach to the traditional economic equilibrium modeling. Moreover the paper aims to provide evidence that there exist pathways for meeting deep reduction targets and also helping the economy to grow. The need for such evidence has been noted by the IPCC in its assessment of the literature on stringent mitigation targets. Such evidence can inform the international negotiations for a post-Kyoto global agreement.
Long-term forecast of the economy and of the energy system expansion is subject to uncertainties on fossil fuel resources, prices, economic and technical characteristics of new technologies, behavioral change, political framework and regulatory environment. But the modeling approach implemented to simulate the energy system and the interaction with the global economy is crucial for the results. There are many modeling approaches used for examining energy and climate policies at global or at national level either through macro or energy system models. In the
extensive literature on energy-economic modeling of energy and climate policies, there are two wide spread modeling approaches: bottom-up vs. top- down models. The two model classes differ mainly with respect to the emphasis placed on technological details of the energy system and the comprehensiveness of endogenous market adjustments (Bohringer and Rutherford, 2007). However, recent evaluations of the literature (IPCC, 2007) have shown the increasing convergence of these model categories as each group of modelers adopts the strengths of the alternate approach. There is a long track record of energy models underpinning major energy policy initiatives, producing a large and vibrant research community and a broad range of energy modeling approaches (Jebara and Iniyan, 2006). Particularly in recent years, energy models have been directly applied by policy makers for long-term decarburization scenarios (IEA, 2008; Das et al., 2007; European Commission, 2006), with further academic modeling collaborations directly feeding into the global policy debate on climate change mitigation (Weyant, 2004; Strachan Neil et al., 2009).
Before deriving any particular conclusion from the scenarios presented in this paper, it is important to consider the modeling approach and the way the scenarios have been implemented with E3MG. E3MG being a macro-econometric model of the global economy has the advantage of examining policies at global and at national level, which is more important in cases of international efforts. The 40%, 60% and 80% reduction targets are not realistic options if implemented only by UK because they would not lead to a significant reduction in climate change and because no single country would easily take a decision moving towards such policies on its own. For these reasons we assume that the emissions reduction targets for the UK are implemented as part of international reduction targets. Based on the facts that the Obama USA Administration is committed to finding solution to climate change issue and the major developing countries are reluctant to adopt such policies in the medium term, a G8 reduction target of 40%, 60% and 80% by 2050 compared to 1990 levels seems to be a more realistic framework.
The E3MG model adopts a hybrid approach. The aggregate and disaggregate energy demand is estimated using econometric techniques, allowing for fuel
switching for the 12 different fuel types and for the 19 fuel users, while the power sector is simulated using a probabilistic approach which considers the economic, technical, environmental characteristics of the power units but considers also the history. The electric system expansion is modeled by using parameters for the different technologies based on historical data on learning rates, which allows new technologies to gain a share in the market even when their cost is higher than conventional technologies. Moreover the dispatch of the different technologies to meet the electric demand, although using the cost optimization approach comparing the penetration of the different technologies, takes historical data as its starting point. Both the energy demand system and the energy technology options are implemented so as to model market imperfections which exist in all markets and are not usually considered in the classical cost optimization techniques. These market imperfections, resulting either from socio-political factors or from the presence of oligopolies that speculate on the electricity price, cause differentiation in the electricity mix across countries, and lead in many cases to significantly different profiles from those projected from models assuming perfect market conditions.
The scenarios are implemented in this framework, allowing the cumulative investment at global level for alternative technologies so their faster penetration provides solutions with a more diverse electric mix. It is also important to mention that the emission reduction scenarios are modeled not by imposing a reduction target and estimating the marginal abatement cost for meeting this target, but by applying different policies at different strengths and different timing, which is consistent with the theoretical background of the space–time economics adopted in the E3MG model. The strength and timing of a policy can trigger (or not) the penetration of a new technology. For example, large investments in electric cars in the medium term can lead to their fast penetration, while large investments in hydrogen cars take longer to have effect and so cannot have similar results. The different scenarios have been implemented by applying in different strengths and timing the policies of carbon pricing, direct investment and revenue recycling in the form of investments in the power sector, investments in the transport and other consumption sectors. The aim
was all of them to have a positive effect, by reducing emissions whilst maintaining economic growth. This proves to be the most important conclusion of this paper, that there exist several portfolios of policies that can have large emissions reductions and also help the economy to grow. This finding is in contrast with those from many models predicting that energy investments will have an important negative effect on the economic growth, deriving from the assumptions in the neoclassical approach of full employment (so that there are no extra resources available to produce extra output) and of optimization of the baseline economy by a central planner (so that any shift away from the optimal solution will reduce GDP). But it is consistent with recent political decisions at EU, USA and Japan to invest on green technologies and infrastructure so as to boost their economies out of the global recession.
The set of Carbon Ambition scenarios (40%, 60%and80% CO2 reductions from 1990 levels by 2050) offer insights on decarburization pathways and energy–economy–environment trade offs. Decarbonising the global energy system is a timing and well as a political problem with the different portfolios of policies becoming preferable depending on the final and intermediate targets. Achieving the stringent 80% target for the UK by 2050 appears feasible, while maintaining economic growth, but implies adoption of a portfolio of policies including strong regulation and high carbon prices.
Source: A.S.Dagoumas,T.S.Barker,2010. “Pathways to a low-carbon economy for the UK with the macro-e conometric E3MG model”. Energy Policy,April,pp.3067-3077.
译文：
低碳经济
本文通过审查不同的碳途径来实现二氧化碳深度减排的目标，为实现这一目标，英国使用了在全球水平上代表能源——经济——环境的宏观经济混合模型E3MG。在全球经济视角下，E3MG模型将估计集聚与分散的能源需求这一自上而下的方法，同模拟电力部门这一自下而上的方法（能源技术模型，ETM）相结合，然后为能源需求平衡和整个经济提供反馈。能源技术模型使用了概率统计和历史数据来估计不同技术的水平差距,同时考虑了经济、技术和环境特点。三个途径方案（CFH，CLC，CAM）假设到2050年二氧化碳排放量在1990年的水平上分别下降40%，60%和80%，同时将其与没有减排目标的参考情形相比较。这一减排目标用来模拟英国对于国际缓和成果的贡献，如实现八国集团的减排目标，这是一个使英国走向深入减排而不是孤军奋战的更为现实的政治构架。本文旨在用建模来证明深入减排目标是可以通过不同的碳途径得以实现的，同时通过国内生产总值和投资的途径来评估宏观经济效应。
温室气体排放量的上升导致了气候的改变，威胁到了全球气候，经济和人口的稳定。这种气候改变导致了全球性问题，如果国际政府组织要采取措施，那么最终的解决方案必须是全球共同努力的结果。最新的科学研究结果（IPCC，2007）进一步强调了基础证据，人类活动产生的温室气体以现在的或很快的速度排放，有可能会导致更加严峻的全球变暖问题，而且在21世纪会诱发许多全球气候系统的变化。全球气候变化经济会议上的一份主要报告（斯特恩，2006）支持这样一个观点：严格气候缓解行动的利益要大于延迟行动的代价和风险。尽管气候变化带来的影响是要全球性考虑的,但个别国家在减缓气候变化上承担了不同的角色，这也明显延长了对《京都议定书》批准的谈判时间。欧盟和个别成员国已经采取了一些措施和直接的政策来减少温室气体的排放。根据国家内部的政治意愿，英国也被选入了这一分析，比如以下所述的解决气候变化问题的承诺。但这一承诺只有在国际水平谈判的情况下才能被审查到，比如八国集团最近承诺，到2050年温室气体排放量将减少80%。
气候变化的缓解和能源安全是英国的核心能源政策目标（BERR，2007）。此外，英国国内的石油及天然气储备和产量逐渐减少，随着地缘政治不稳定性的增加，在关键气体、石油生产和传输国家，英国强调，需要有一个安全的、有弹性的能源系统。其它英国能源政策的目标是减少敏感消费者对高能源价格的承受风
险，继续将重点放在开放的和有竞争力的能源市场上。
英国发布公告（DTI，2003），作为长期国家减排目标，到2050年二氧化碳排放量将降到60%，为自己建立了一套开创性的环境变化缓解政策。这一目标成立于皇家环境污染委员会对气候挑战的回应（RCEP，2000）。在2007年能源白皮书关于竞争能源安全问题中，重申了气候变化的缓解目标（BERR，2007）。到2050年最低限额二氧化碳排放的目标正在通过气候变化议案，在英国立法程序中建立英国60%的二氧化碳排放这一目标（DEFRA，2008）。新型气候变化委员会进一步分析了这个长期目标（CCC，2008），并提供了新的关于全球稳定目标的证据（IPCC，2007）。并提出了一个建议，到2050年温室气体排放量相比于1990年水平下降80%。布朗政府和能源及气候变化问题部的部长艾德米利班德已采纳这一目标，通过气候变化法案，使其成为了法律（DECC，2008）。此外，英国一直是八国集团中全球二氧化碳长期目标设定的主要倡导者，由于气候变化的原因和后果是全球性的，因此各国政府可以而且应该采取行动，最终解决方案必须是一个全球集体努力的结果。八国集团通过讨论，一致同意2009年意大利八国峰会稳健应对气候变化目标的协定，其包括至2050年达到温室气体排放量减少80%的目标，并与其他国家达成全球碳排放量减少50%的协议。
八国集团三个二氧化碳深度减排目标（40%，60%，80%）已通过宏观经济模型E3MG的审查。由于英国有政治意愿来实行这一减排，因此研究结果于英国发表。这些目标在英国能源研究中心2050年的项目中被审查（UKERC，2050），通过一系列的政策组合与新古典主义方法相比较，通过目标的执行和边际减排成本的估计来确保这些目标的实施。本文通过采取结合经济体系模型的新型复合方法与能源技术，来提供一个传统经济平衡模型的可选择方法。此外，本文旨在提供证据表明存在为满足深度减排目标且能帮助经济增长的途径。气候变化专门委员会在其对严格减排目标的文献评价中已提到了这些证据的必要性。这些证据可以告知为后京都全球协议而进行的国际谈判。
经济和能源系统扩展的长期预测受到化石燃料资源，价格，经济和新技术特点，行为改变，政治构架和监管环境这些不确定性因素的影响。但建模方法模拟实现能源系统，以及与全球经济的相互作用对结果是至关重要的。许多的建模方法通过在全球或国家水平上的宏观或能源系统模型，来审查能源问题和气候政
策。在研究能源和气候政策能源经济模型的大量文献中，有两个被广泛传播的模型：自下而上的模型与自上而下的模型。这两个模型的主要区别在于对能源系统技术详细度和内生市场调节的综合化程度两方面的强调情况（贝林和卢瑟福，2007）。然而，最近的文献评估（IPCC，2007）指出：这些模型类型的日益趋同，是由于每组建模利用了交替方法的优点。有一个能源模型的长期记录，其以主要能源积极政策为基础，形成了一个庞大且充满活力的研究团体和广泛的能源建模方法（杰巴拉和尹亚恩，2006）。特别是近几年来，能源模型被政策制定者直接运用于长期脱碳方案中（国际能源署，2008；丹斯等人，2007年；欧洲委员会，2006），并进一步融入到学术合作模型的关于气候变化缓解的全球政策讨论中（韦恩特，2004；斯特拉坎尼尔等人，2009年）。
在从本文的阐述中获得任何详细的结论之前,考虑一下建模的方法和E3MG 实施的情景模式是很重要的。E3MG作为全球经济的宏观经济模型，具有在全球和国际水平下进行审查的优势，这种情况下的国际努力是非常重要的。如果仅仅只有英国实行的话，要实现40%，60%，80%的减排目标是不现实的，因为在气候变化上这不会导致减排的有效降低，因为没有一个国家能够仅仅通过自己的力量轻松地决定政策的运行。由于这些原因,我们假设将英国减排目标的实现作为国际减排目标实现的一部分。实际上，奥巴马政府已经承诺寻找解决气候变暖问题的方法，在中期发展阶段，主要发展中国家也被迫采取了一些政策措施，八国集团到2050年二氧化碳排放量在1990年的水平上分别下降40%，60%和80%的目标，似乎是一个更加现实的构架。
E3MG模型采用了混合的方式。运用统计技术估计集聚的和分散的能源需求,允许12个不同的燃料类型和19个燃料用户的燃料切换, 同时电力部门运用概率统计的方法进行了模拟，其考虑到了电力单位经济、技术、环境的特点，也考虑到了历史的特点。电力系统功能扩展是以学习速率上的历史数据为基础，采用不同工艺基础参数进行建模的，尽管其成本均高于常规技术的成本，但新技术仍给市场带来了一份收获。此外，通过不同技术的调度来满足电厂的电力需求，例如使用成本优化法，比较不同的技术渗透，但仍要以历史数据为起点。能源需求系统和能源技术选择的实施，都是以存在于所有市场的市场不完善性为假设条件的，这通常不被考虑在古典成本优化技术之中。这些市场的不完善性，是由社会
政治因素和寡头垄断市场的存在所导致的，由此来推测电的价格，导致各国交流电的差异, 这种假设完善的市场条件导致了计划在很多情况下的显著不同。
这一构架下的方案已经实施了，其允许通过在全球水平上的累计投资额进行技术选择，从而他们的快速渗透能提供更加多元化的混合解决方案。同样重要的是，要说明模拟减排方案既不是通过降低减排目标，也不是通过估计边际减排成本来达到的，而是通过多方不同的力量，在不同的时点用不同的政策来实现的，这和E3MG模型采用的时空经济学理论背景是一致的。这一政策的力度和时间会导致一种新技术的渗透。例如，电动汽车在中期的巨大投资会导致快速渗透，但氢能汽车的巨大投资得花更长的时间才能生效，因此不能产生相同的结果。许多不同方案已通过不同力度和时间的碳定价政策实施了，包括在电力部门，运输和其他消费部门的直接投资和收益回收的投资形式。目的是通过减少排放，同时保持经济增长，使它们都能起到积极的作用。目前存在的几种组合政策会有较大的减排作用，还能帮助经济增长，这被证实为本文最重要的结论。该发现与许多模型的预测相反，例如能源投资对于经济增长会产生一个重要的负面影响，解决新古典主义方法对于充分就业的假设（所以没有额外的资源可以产生额外的输出）以及由中央计划的经济最优化的基线（导致任何最优解决方法的转向都会减少国民生产总值）。但它与最近的欧盟、美国和日本在环保技术和基础设施投资的政治决定是一致的，以致推动当地经济发展，减缓全球经济衰退。
以碳为目标的一整套方案（在1990年水平上的二氧化碳排放量到2050年分别减少40%，60%和80%）深刻地提出了脱碳途径和能源——经济——环境的权衡。全球能源脱碳系统是一个时间问题，同时也是一个政治问题，它通过依靠最终的和中期的目标使不同投资组合的政策变得更好。由此看来，到2050年英国实现严格的80%的减排目标同时保持经济的增长是可行的，但其也暗含着应采取一个严格法规和高碳价格的投资组合政策。
出处: A.S.戴格曼斯,T.S.巴克.《英国基于宏观经济E3MG模型的通向低碳经济之路》.能源政策,2010（4）：3067-3077.
An Analysis of Working Capital Management Results Across Industries Greg Filbeck. Schweser Study Program Thomas M. Krueger. University of Wisconsin-La Crosse Abstract Firms are able to reduce financing costs and/or increase the funds available for expansion by minimizing the amount of funds tied up in current assets. We provide insights into the performance of surveyed firms across key components of working capital management by using the CFO magazine’s annual Working Capital Management Survey. We discover that significant differences exist between industries in working capital measures across time. In addition. we discover that these measures for working capital change significantly within industries across time. Introduction The importance of efficient working capital management is indisputable. Working capital is the difference between resources in cash or readily convertible into cash (Current Assets) and organizational commitments for which cash will soon be required (Current Liabilities). The objective of working capital management is to maintain the optimum balance of each of the working capital components. Business viability relies on the ability to effectively manage receivables. inventory. and payables. Firms are able to reduce financing costs and/or increase the funds available for expansion by minimizing the amount of funds tied up in current assets. Much managerial effort is expended in bringing non-optimal levels of current assets and liabilities back toward optimal levels. An optimal level would be one in which a balance is achieved between risk and efficiency. A recent example of business attempting to maximize working capital management is the recurrent attention being given to the application of Six Sigma? methodology. Six Sigma? methodologies help companies measure and ensure quality in all areas of the enterprise. When used to identify and rectify discrepancies. inefficiencies and erroneous transactions in the financial supply chain. Six Sigma? reduces Days Sales Outstanding (DSO). accelerates the payment cycle. improves customer satisfaction and reduces the necessary amount and cost of working capital needs. There appear to be many success stories. including Jennifer Towne’s (2002) report of a 15 percent decrease in days that sales are outstanding. resulting in an increased cash flow of approximately $2 million at Thibodaux Regional Medical Center. Furthermore. bad debts declined from $3.4 million to $600.000. However. Waxer’s (2003) study of multiple firms employing Six Sigma? finds that it is really a “get rich slow” technique with a rate of return hovering in the 1.2 – 4.5 percent range. Even in a business using Six Sigma? methodology. an “optimal” level of working capital management needs to be identified. Even in a business using Six Sigma? methodology. an “optimal” level of working capital management needs to be identified. Industry factors may impact firm
会计内部控制中英文对照外文翻译文献(文档含英文原文和中文翻译)
内部控制透视：理论与概念 摘要：内部控制是会计程序或控制系统，旨在促进效率或保证一个执行政策或保护资产或避免欺诈和错误。内部是一个组织管理的重要组成部分。它包括计划、方法和程序使用，以满足任务，目标和目的，并在这样做，支持基于业绩的管理。内部控制是管理阶层的平等与控制可以帮助管理者实现资源的预期的有效管理的结果通过。内部控制应减少或违规错误的风险关联未被发现的，但设计和建立有效的内部控制不是一个简单的任务，不可能是一个实现通过快速修复短套。在此讨论了内部文件的概念的不同方面的内部控制和管制。 关键词：内部控制，管理控制，控制环境，控制活动，监督 1、介绍 环境需要新的业务控制变量不为任何潜在的股东和管理人士的响应因子为1，另外应执行/她组织了一个很大的控制权。控制是管理活动的东西或以上施加控制。思想的产生和近十年的发展需要有系统的商业资源和控制这种财富一个新的关注。主题之一热一回合管制的商业资源是分析每个控制成本效益。 作为内部控制和欺诈的第一道防线，维护资产以及预防和侦查错误。内部控制，我们可以说是一种控制整个系统的财务和其他方面的管理制定了为企业的顺利运行;它包括内部的脸颊，内部审计和其他形式的控制。 COSO的内部控制描述如下。内部控制是一个客观的方法用来帮助确保实现。在会计和组织理论，内部控制是指或目标目标的过程实施由组织的结构，工作和权力流动，人员和具体的管理信息系统，旨在帮助组织实现。这是一种手段，其中一个组织的资源被定向，监控和测量。它发挥着无形的（重要的作用，预防和侦查欺诈和保护组织的资源，包括生理（如，机械和财产）和乙二醇，声誉或知识产权，如商标）。在组织水平，内部控制目标与可靠性的目标或战略的财务报告，及时反馈业务上的成就，并遵守法律，法规。在具体的交易水平，内部控制是指第三方采取行动以实现一个具体目标（例如，如何确保本组织的款项，在申请服务提供有效的。）内部控制程序reduce程变异，导
A Clear Look at Internal Controls: Theory and Concepts Hammed Arad (Philae) Department of accounting, Islamic Azad University, Hamadan, Iran Barak Jamshedy-Navid Faculty Member of Islamic Azad University, Kerman-shah, Iran Abstract: internal control is an accounting procedure or system designed to promote efficiency or assure the implementation of a policy or safeguard assets or avoid fraud and error. Internal Control is a major part of managing an organization. It comprises the plans, methods, and procedures used to meet missions, goals, and objectives and, in doing so, support performance-based management. Internal Control which is equal with management control helps managers achieve desired results through effective stewardship of resources. Internal controls should reduce the risks associated with undetected errors or irregularities, but designing and establishing effective internal controls is not a simple task and cannot be accomplished through a short set of quick fixes. In this paper the concepts of internal controls and different aspects of internal controls are discussed. Keywords: Internal Control, management controls, Control Environment, Control Activities, Monitoring 1. Introduction The necessity of control in new variable business environment is not latent for any person and management as a response factor for stockholders and another should implement a great control over his/her organization. Control is the activity of managing or exerting control over something. he emergence and development of systematic thoughts in recent decade required a new attention to business resource and control over this wealth. One of the hot topic a bout controls over business resource is analyzing the cost-benefit of each control. Internal Controls serve as the first line of defense in safeguarding assets and preventing and detecting errors and fraud. We can say Internal control is a whole system of controls financial and otherwise, established by the management for the smooth running of business; it includes internal cheek, internal audit and other forms of controls. COSO describe Internal Control as follow. Internal controls are the methods employed to help ensure the achievement of an objective. In accounting and organizational theory, Internal control is defined as a process effected by an organization's structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific goals or objectives. It is a means by which an organization's resources are directed, monitored, and measured. It plays an important role in preventing and detecting fraud and protecting the organization's resources, both physical (e.g., machinery and property) and intangible (e.g., reputation or intellectual property such as trademarks). At the organizational level, internal control objectives relate to the reliability of financial reporting, timely feedback on the achievement of operational or strategic goals, and compliance with laws and regulations. At the specific transaction level, internal control refers to the actions taken to achieve a specific objective (e.g., how to ensure the organization's payments to third parties are for valid services rendered.) Internal control
期末论文 院系 专业班级 学号 学生姓名 成绩评定
管理原则 也许在那些关于管理者这门学科的书中有许多关于管理的定义。许多定义是相对扼要和简单化的。一位早期的学者将它定义为“清楚地知道你想让人们去做什么，然后看着他们以最好最廉价的方式去完成它”。管理实际上是一个非常复杂的过程——远远比那些定义让我们知道的要复杂得多。因此，我们要建立一种管理的定义，从而能更好地了解这过程的实质。 管理是在一定的环境条件下通过对人员技术和资金等资源的利用和协调去设立和完成某一个组织目标的过程。这个过程有若干个核心包括计划和决策，组织，人员，领导，管理和控制。所有从事于这些工作的负责人在更大或更小的程度上都依赖于他们所承担的特殊的责任。当谈论管理的定义时，我们不应该忽略管理的原则。 管理的最基本原则在文明诞生时就存在了。当人们第一次开始群居生活和首次提高他们的生活质量时它就存在了。2500年前，巴比伦国王尼布甲尼撒二世决定把他的沙漠王国变成绿洲去取悦他的妻子。在公元前6世纪，尼布甲尼撒二世耗尽了国家财政部的金钱，雇佣劳动者和技术人员利用有限的资源建造一个宫殿，建造了完善的管网系统，把当地河流的水输送到皇宫里。当工程完成后，他在平台上种植漂亮稀有的花草树木。巴比伦的空中花园改变了这座城市。 尼布甲尼撒二世制定了一个目标。他要把沙漠中的主要城市变成绿洲。他利用和协调人员，技术和金钱去完成这一目标。他从王室金库中获得的资金去雇佣民工和技师并从附近地区购买材料。他在这种只能提供原始水管装置，建筑技术以及只能从茫茫沙漠中取得有限的材料的环境下完成了目标。最终，每个人在这个工程商所付出的努力创造了世界七大奇观之一。 2500年前，人们完成某项巨大的任务所运用的管理过程与如今运用的基本原理相似，管理者在执行这个过程是将它分成了5个部分。 这篇文章的主旨在于表达有关管理过程的一些观点和如何将它运用到我们所面临的不同的情况中去。你们所要学习的管理原则是指指导管理者的宗旨，原则或者是组织规范。他们会提供一个行动框架，为了有效的使用他们，一个人必须培养和使用技能的决策。理智决策是识别某个问题或机会，找到可行的方法去处理它并选择最好的方法的过程。因此，决策是最重要的管理活动。管理者必须决定去实施管理的每个功能以及每种情况所需要采取的相应的原则。 在这一点上，我们对于管理必须有两点最基本的理解。首先，在特定的环境下运用各种资源设立完成目标。第二，为了确保组织的成功，组织者必须满足他的技术要求，行政要求和责任制度。尽管这听起来很简单，但这两个原则却经过了几个世纪的发展才形成的。之后将要提到的所有原则都是随着时间的推移从各种来源中汲取的。一些原则来源于各人的直觉，然而其他的则反映了组织中那些成功企业家，著名商业巨子或者是富有创新精神的工作者的经验。直到十九世纪，直觉和经验仍是管理原则的基本来源 尽管本能和直觉曾经是商业管理的基础，但现在创业者创立新的企业经常以他们的直觉进行管理。在十九世纪70年代至80年代的电脑产业中，对技术很精通，但对管理知之甚少的企业家成立了数以百计的硬件和软件公司，一些存活下来，更多的则不是。许多公司开始发展得好是得益于创
附录A
附录B 如何监测内部控制 内部控制是任何组织有效运行的关键,董事会、执行长和内部审计人员都为实现这个企业的目标而工作;该内部控制系统是使这些团体确保那些目标的达成的一种手段。控制帮助一个企业有效率地运转。此外,运用一种有效的风险系统,风险可被降低到最小。同时,控制促进经营和与经营有关的信息的可靠性。全美反舞弊性财务报告委员会发起组织(COSO；1992) 在它发布的具有开创性的文件《内部控制整合框架》中,将内部控制定义为：企业风险管理是一个过程，受企业董事会、管理层和其他员工的影响，包括内部控制及其在战略和整个公司的应用，旨在为实现经营的效率和效果、财务报告的可靠性以及法规的遵循提供合理保证。该委员会还指出,一个的内部控制的系统包括五个要素。它们是：控制环境、风险评估、信息和沟通、控制活动、监控。 COSO的定义及五个要素已被证明确实对不同的团体,如董事会和首席执行官起到作用。这些群体对内部控制系统的监管以及系统设计与运行有责任。而且,内部审计人员已经发现COSO的指导是有用的。这群人员可能会被董事会或管理层要求去测试控制。COSO最近发布的一份讨论文件，指出五个要素监控,其中的五个要素的确定在1992 frame work COSO原本。中国发展简报的题为《内部控制-整合框架：内部控制体系监督指南》(COSO，2007)。在文件中,COSO 强调监控的重要性，以及这些信息常常被没有充分利用。 因为董事会、执行长,和内部审计人员都在一个公司的内部控制中扮演着重要角色，内部控制的各要素,包括监测,都对所有的团体有着非常重要的意义。同时,外审计人员对监测有兴趣。《萨班斯-奥克斯利法案》（2002）为外部审计师创建了一个新的监督体制。所有的五个要素,包括监测,必须加以考虑。另外,内部控制审计必须结合对财务报告的检查。在一体化审计之前，在首席执行官的领导下，也许也在内部审计活动的支持下的管理，评估了内控制体系的有效性。随后外部审计人员对控制出具意见。起监督角色的董事会，将阅读内部审计、管理层和首席执行官出具的报告。文件关于监测对每一个团体的指导起了帮助,因为他们分别为各自的角色而劳动。 第一，什么是监测。监测的组成可评估内部控制系统在过去一段时间发挥效用的质量。其对控制功能的评估有助于企业确定其控制在有效地运作中。在执行监测活动时，相关人员参与审查系统的设计及其运行效果。这种检查必须进行及时,目的是为了提供给企业最大的利益。管理层负责做出适当的行动以回应这些结果。当事人对内部控制有兴趣,可以充分依赖这个内部控制系统,如果合适的监
A FIELD STUDY:SMALL MANUFACTURING COMPANIES In this section, the implementation of the proposed Integrated ABC-EVA System at two small manufacturing companies is presented. The managers of the companies wished for their company names to remain anonymous. T herefore, they will be referred to as “Company X” and “Company Y” from here on. Prior to the field study, both companies were using traditional costing systems. The overhead was allocated to product lines based on direct labor hours. In both companies, managers felt that their traditional costing systems were not able to provide reliable cost information. 1 Company X Company X, located in Pittsburgh, Pennsylvania, was a small manufacturing company with approximately 30 employees. Company X’s main products l ines were Overlays、Membranes、Laser、Roll Labels and N’Caps. In the mid 1990’s, a group of investors purchased the company from the previous owner-manager who had retired. At the time of the study, the company was managed by its former vice-president, who was supported by a three-person management group. Investors were primarily concerned with financial performance rather than daily decision-making. The management group was very eager to participate in the field study for two reasons. First, the management was under pressure from their new investors who were not satisfied with the current return from existing product lines; Second, management was trying to identify the most lucrative product line in order to initiate a marketing campaign with the biggest impact on overall profits. 2 Company Y Company Y, also located in Pittsburgh, Pennsylvania, was owned and managed by three owner-managers who bought the company from a large corporation in the mid 1990’s, Company Y employed approximately 40 people. The majority of this compa ny’s business was in the area of manufacturing electrical devices and their main product lines were Motors and Motor Parts、Breakers、and Control Parts. Company Y sold its products in the domestic market as well as abroad. A portion of the company’s output was sold directly to end-users, while the remainder was sold with the help of independent distributors. The management of Company Y was
外文出处：Maijoor S. The Internal Control Explosion[J]. International Journal of Auditing, 2000, 4(1):101–109. 内部控制爆炸① 摘要：Power的1997版书以审计社会为主题的探讨使得审计活动在联合王国（英国）和北美得到扩散。由审计爆炸一同带动的是内部控制制度的兴起。审计已经从审计结果转向审计制度和内部控制，它已内部控制爆炸然成为公众对公司治理和审计监管政策的辩论主题。Power表示对什么是有效的内部控制各方说法不一。本人对内部控制研究方面有一个合理的解释。内部控制对非常不同概念的各个领域的会计进行探究，并研究如何控制不同水平的组织。因此，内部控制研究的各类之间的交叉影响是有限的，而且，许多内部会计控制是研究是再更宽广的公司治理问题的背景下进行的。所以，许多有关内部控制制度对公司治理的价值观点扔需要进行研究。 关键词：机构理论；公司治理；外部审计；内部审计；内部控制制度；管理控制 1 概述 Power的1997版书以审计社会为主题的探讨使得审计活动在联合王国（英国）和北美得到扩散。由审计爆炸一同带动的是内部控制制度的兴起。审计已经从审计结果转向审计制度和内部控制，它已然成为公众对公司治理和审计监管政策的辩论主题。例如，在最近的对于欧洲联盟内外部审计服务的内部市场形成的辩论中，监管建议建立关于内部控制和内部审计制度。虽然对有关内部控制的价值期望高，但Power表示对什么是有效的内部控制各方说法不一。本人对内部控制研究方面有一个合理的解释。内部控制是对非常不同概念的各个领域的会计进行探究，并研究如何控制不同水平的组织。因此，内部控制研究的各类之间的交叉影响是有限的，而且，许多内部会计控制是研究是再更宽广的公司治理问题的背景下进行的。所以，许多有关内部控制制度对公司治理的价值观点扔需要进行研究。 在审计和公司治理的公共政策辩论中，内部控制的概念越来越得到重视。公共越来①Maastricht Accounting and Auditing Research and Education Center (MARC), Faculty of Economics and Business Administration, Universiteit Maastricht, P.O. Box 616, 6200 MD Maastricht, The Netherlands s.maijoor@marc.unimaas.nl Fax: 31-43-3884876 Tel: 31-43-3883783
中小企业内部控制_外文参考文献 安徽工业大学毕业设计外文翻译 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
The Contractor's Role in Building Cost Reduction After Design Author：Waddle,Todd W. Nationality：UK Derivation：Cost Engineering; Feb2008, Vol. 50 Issue 2, p14-21 It has become evident from recent news articles that inflationary pressures and increased construction activity are causing many building projects to come in well over owner's budgets. This trend has increased dramatically over the past few years, as much of the construction industry has been impacted by an unprecedented increase in the cost of construction. The historical rate of increase in construction cost has been under five percent per year, as reported by the Engineering News Record. Over the last few years, the industry has seen a significant increase from historical escalation rates, up to 10-15 percent per year in many regions of the US. These increases have been caused by a variety of factors, including the following. ? Shortage of steel resulting from rapid growth in China. ? Demand for materials in the US resulting from increased hur ricane damage. ? Rising oil prices leading to higher manufacturing and transportation cost. ? Rising labor cost because of increased construction activity . To be successful in having over budget projects awarded, the building contractor has had to take a proactive role in working with owners and design teams to reduce project cost to amounts that owners are able to award. This cost reduction is normally accomplished through the following methods. ? value engineering; ? scope reduction; Value Engineering Value engineering (VE) has been defined as a systematic method to improve the value of goods and services by using an examination of function. Value, as defined, is the ratio of function to cost. Value can therefore be increased by either improving the function or reducing the cost.
文献出处:Lakis V, Giriūnas L. THE CONCEPT OF INTERNAL CONTROL SYSTEM: THEORETICAL ASPECT[J]. Ekonomika/Economics, 2012, 91(2). 原文 THE CONCEPT OF INTERNALCONTROLSYSTEM: THEORETICALASPECT Vaclovas Lakis, Lukas Giriūnas* Vilnius University, Lithuania Introduction One of the basic instruments of enterprise control, whose implementation in modern economic conditions provide conditions for achieving a competitive advantage over other enterprises is the creation of an effective internal control system. In the industry sector, the market is constantly changing, and this requires changing the attitude to internal control from treating it only in the financial aspect to the management of the control process. Internal control as such becomes an instrument and means of risk control, which helps the enterprise to achieve its goals and to perform its tasks. Only an effective internal control in the enterprise is able to help objectively assessing the potential development and tendencies of enterprise performance and thus to detect and eliminate the threats and risks in due time as well as to maintain a particular fixed level of risk and to provide for its reasonable
ERP系统中英文对照外文翻译文献 (文档含英文原文和中文翻译) ERP系统在财务报告内部控制的作用 【摘要】：萨班斯-奥克斯利法案法例中强调，ERP系统的重要作用是运用内部控制反映公司的基本建设，为此 ERP系统软件开发供应商也增加了对内部控制的应用。他们认为，这些内置的控制和其他功能将帮助企业改善其财务报告内部控制就如萨班斯法案要求的那样。这项研究测试，通过检查萨班斯法案第404条在1994年和2003年之间实施ERP 系统的公司合规内控数据。其结果表明，应用ERP 的公司相对于未应用ERP的样本公司较少报告内部控制弱点。它还发现，这种差异存在一般控制和特别控制中。
关键词：企业资源规划；ERP；萨班斯-奥克斯利法案；萨班斯法案第404条；内部控制1简介 2002年的萨班斯法案要求企业将其内部控制的有效性的报告与财务报告作为一个整体努力，以减少欺诈和恢复完整的财务报告过程的一部分。ERP系统软件开发供应商已强调，ERP系统的重要作用是运用“内置”控制反映公司基本建设。他们在营销理念强调了产品的功能，声称这些系统将帮助企业按萨班斯法案所要求提高内部控制的有效性。 这些供应商的声明激发了关于ERP系统对内部控制的影响一项有趣的实证问题研究。具体来说，是不是实现ERP系统的企业或多或少可能比未实现ERP系统的公司较少在其年度报告报告内部控制弱点？已经进行过这特定区域研究的经验/档案相对较少的，因为之前萨班斯法案内部控制的数据并没有被公开报道。这项研究的方法通过在文献资料检查一个已经宣布实施ERP系统和一个还没有类似的公司控制样本公司的抽样调查的内部控制数据来发现差距。 内部控制是在公司使用的以解决代理问题的许多机制之一。其他的机制还包括财务报告，编制预算，审计委员会和外部审计（Jensen和佩恩2003）。研究表明，内部控制降低了代理成本（Abdel-khalik 1993；Barefield 等，1993），有些甚至争辩说，即使没有萨班斯法案的要求，企业也有经济诱因报告内部控制（Deumes和Knechel，2008年）。他们的论点假定这些额外提供给有关的代理行为主体的信息可以减少了信息不对称和降低投资者的风险以及权益资本成本。其他的研究发现，内部控制报告与公司盈余质量有关, （Chan 等， 2008；Ashbaugh-Skaife等，2008） ERP系统提供了一种机制，运用内部控制，旨在保证控制的准确性和快速，准确的财务报告财务信息的可靠性报告给股东。 除了提供有关代理行为的外部委托人的增加保证，ERP系统也应有助于减轻大型企业各层次之间的管理的代理问题。使用内建控制以增加透明度的应该使各级代理商从中不可观察的行为中受益变得更加困难。这是可能的，但是，企业实施ERP系统可能无法利用的所有的内建的控制功能，无论是对经营合法的原因或者是因为管理层为了操纵盈余希望避免增加透明度的目的。通过这些控制措施的成效的检查，这项研究不仅扩展了研究机构的理论流，还考察这种盈余管理与内部控制、一般控制和特别控制之间相关的整体检验假说。 这项研究使用了108家在1994年和2003年之间宣布实施ERP系统的样本公司，与