DR Campbell, M Campbell- CPA JOURNAL, Adding significant value with internal controls
Under the condition of socialist market economy, enterprise production and business operation in order to obtain good economic benefit is the purpose of and constantly improve the enterprise overall quality, in the process of seeking good economic benefits, strengthening cost management and control, continuously reduce the product cost is an important method and means. So, small and medium enterprises how to reduce the product cost? From the following several aspects:
1, in recent years, rising raw material prices, energy prices had a great influence on the rising cost of. How in the presence of these unfavorable factors reduce costs, improve efficiency? Enterprises must establish the concept of the technical transformation is an important approach to reduce cost through technological transformation, to adopt new technologies, new processes, new materials, improve product technology content and paves the way to reduce production costs. One is to put special emphasis on technology reform, actively adopt new technology, new technology, saving energy and reducing consumption, fundamentally reduce the consumption of raw materials, in product quality goals are met at the same time, ensure to achieve the goal of cost control; The second is the implementation of the technical improvement project construction should be pay attention to reduce the project construction cost, pay attention to get more rewards with less investment.
2, deepen enterprise reform, and constantly stimulate the worker's labor enthusiasm, improve staff quality, set up to adapt to highly efficient operating mechanism of market economy, is also an important link to reduce costs. Each enterprise should deepen reform as an important work of authors efficiency. First, to reform the personnel system, breaking the boundaries of cadres and workers, reflect ", competent, work well "principle of choose and employ persons, integrate recruitment and appointment system of the personnel system, optimize the combination of labor and competition, superior bad discard, do" almighty, came to claim down ", so as to arouse the enthusiasm of staff, improve labor productivity, the enhancement enterprise staff's work sense of responsibility and sense of crisis, mobilizes all cadres and workers into the authors efficiency work.
3, however, the quality of the product and the product cost has a very close relationship. Under the condition of the competition is fierce, whose products are of good quality, who are competitive, product has the market, won't take up too much money; Products with high quality and not defective items or less, can directly reduce the production cost; Product quality is high, can according to the principle of quality, sold at higher prices, relative cost reduction in the proportion of sales revenue; Products with high quality and can win more customers, increase sales directly, reduce the cost of sales; Product quality is high, in fact also saves energy and raw materials; Product quality is high, can save labor and management fees, this will definitely reduce the cost. Be very pay attention to improve the quality of products, therefore, the enterprise one thousand party hundreds of strict product quality.
4, asked whether research forced this adopt quality management, the leadership of the enterprise the factory director (manager) to personally stresses quality, forming quality management network, feedback the quality information every day, quality analysis and control the quality cost; To have
strict standard of technology, affecting the quality of the product supply, production, sales and so on each link of the system of quality management, do not meet the requirements of the quality of raw materials into the factory not purchase and do not conform to the requirements of the quality of semi-finished products do not flow into the next procedure, unqualified products are not the factory; To enrich your power quality management, perfect quality management system, set up professional inspection team, establish self-inspection, mutual inspection and quality detection system that combines ZhuanJian and standards, strictly control product quality, quality management should be brought into the assessment of economic responsibility system at the same time, promote quality of wages, punishing inferior scrap rate allocation principles.
5, to reduce the cost, must seize to manage this class. Companies to implement target cost management combined with economic responsibility system, strengthen the cost accounting, in production, supply and sales, finance and so on each link to strengthen the management, the production cost of raw materials, auxiliary materials, fuel, power, salary, manufacturing expense, administrative fee, etc of each elaboration to the unit product cost, cause the cost accounting in workshop, into the team, to the head. Formed into the static control for dynamic control, full, whole process and comprehensive cost control pattern, the specific actions to reduce the cost to every worker. On this basis, one is to strengthen supply management, control the cost of materials. Enterprises should formulate purchasing raw materials to control the price catalogue, a price comparison shopping, shop around, choose and buy, do homogeneous buy low price, same price to buy, homogenous same price, can use domestic instead of imported, in order to reduce costs; Second, must strengthen the material management, reduce the consumption of materialized labor. Material reserves and consumption of high and low, directly affect the product cost rise.
6, therefore, the enterprise must from the material consumption quota formulation to the issuance of materials have strict control, for raw materials such as the consumption of various goods and materials supplies, in the order quantity and inventory controls key aspects such as reserves, should according to the principle of application, timely, complete, economic use plan issued, and combined with financial revenue and expenditure plans, contracts, into the assessment of economic responsibility system, prevent all kinds of unnecessary waste, to achieve reasonable storage, use of materials, reduce cost, improve efficiency, to ensure the production of both reasonable needs, and reduce capital takes up; Third, strengthening marketing management, reduce the cost of sales. To strengthen law consciousness of the sales staff to strengthen sales management, the combination of business in each sale happen before, to the customer's operating conditions and honour ability serious investigation and approval, not to "trade" and "gentleman's agreement", avoid unnecessary economic loss, the business personnel's salary, bonus, poor travelling expenses, benefits, fees and handling charge, short-distance transport, transit link costs in line with both to save, and to mobilize enthusiasm of the principle of corresponding management measures.
7, therefore, enterprises should establish and improve the financial supervision system, establish plant for silver, and can reduce costs by implementing simulation market accounting, cost control to improve the economic benefit, avoid unplanned, spending money top, long PiTiao PaoMaoDiLou phenomenon serious and funds resulting in approach in the funds use at no cost, strictly to strengthen the control of funds, make the staff felt the pressure of market competition, by several accounts for everyone to take charge of financial management, in particular to strengthen the administrative fee and some service cost accounting, including management of
administrative costs, travel, office, etc. In this respect will have to be borne according to the different nature of work, the accounting base of cost of each head to control the inspection, each pencil, each piece must be listed in the contract sum. Optimization of product structure. The product is popular with the market of an enterprise, is basic premise to reduce costs. If can not sell the products of an enterprise, cause backlog, far from reducing the cost. Only product variety, product structure is reasonable, can meet the needs of different levels of consumer, just have a stable market, to reduce inventory capital takes up and products, to speed up the turnover of funds, only a reasonable product structure, to accelerate the spread of products, diversification management, accelerate the market penetration, and improve the relative share of the market, so as to achieve the goal of cost reduction. So that each enterprise must recognize their own deficiencies in the production and business operation, serious analysis, assess the situation, timely to change the production and business operation strategy, the market situation is bad, backlog occupy products more products to limit production and conversion of funds, the selection of leading products through advanced technology, improve the mechanization and automation level of production, a series of measures such as strengthening production scheduling command to increase production, to reduce the product cost in the fixed expenses such as depreciation and interest. Also must constantly innovation, optimize product structure, to take "no I have you, you have me, you I'm fine, are you fine I go" the strategy, increase the designs and varieties, to develop new products, tracking the world development trend, combined with the needs of different regions, different levels of consumer, forming different product structure, make the product market is gradually expanding.
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
我国第三方物流中存在的问题、原因及战略选择 熊卫 【摘要】我国物流业发展刚刚起步，第三方物流的理论和实践等方面都比较薄弱。本文指出我国第三方物流存在的问题在于国内外第三方物流企业差距、物流效率不高、缺乏系统性管理、物流平台构筑滞后、物流管理观念落后等。分析了产生上述问题的原因，并提出了精益物流、中小型第三方物流企业价值链联盟、大型第三方物流企业虚拟化战略等三种可供选择的第三方物流企业发展战略。 【关键词】第三方物流；精益物流战略；价值链联盟；虚拟化战略 1引言 长期以来，我国国内企业对采购、运输、仓储、代理、包装、加工、配送等环节控制能力不强，在“采购黑洞”、“物流陷井”中造成的损失浪费难以计算。因此，对第三方物流的研究，对于促进我国经济整体效益的提高有着非常重要的理论和实践意义。本文试图对我国策三方物流存在的问题及原因进行分析探讨，并提出第三方物流几种可行的战略选择。 2我国第三方物流业存在的主要问题 (一)我国策三方物流企业与国外第三方物流企业的差距较大，具体表现在以下几个方面： 1、规模经济及资本差距明显。由于国外的大型第三方物流企业从全球经营的战略出发，其规模和资本优势是毫无疑问的，尤其初创时期的我国策三方物流业，本身的规模就很小，国外巨头雄厚的资本令国内企业相形见绌。 2、我国策三方物流业企业提供的物流服务水准及质量控制远不如国外同行。当国内一些企业还在把物流理解成“卡车加仓库“的时候，国外的物流企业早已完成了一系列标准化的改造。同时，国外的物流组织能力非常强大，例如德国一家第三方物流公司，公司各方面的物流专家遍布欧洲各地。如果有客户的货物需要经达不同的国家，那么欧洲各地的这些专家就在网上设计出一个最佳的物流解决方案。这种提供解决方案的能力就是这第三方物流公司的核心能力，而不像国内公司号称拥有多少条船，多少辆车。 3、我国加入WTO后物流产业的门槛降低。在物流服务业方面：我国承诺所有的服务行业，在经过合理过渡期后，取消大部分外国股权限制，不限制外国服务供应商进入
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
内部控制文献综述 摘要：上市公司在经营过程中频繁出现财务丑闻，如安然事件、世通事件，社会各界对企业的内部控制关注度日渐上升。国外学术界比国内较早地开展了对内部控制研究，因此本文对国外近20多年关于内部控制的文献进行了归类综述，主要从内部控制的需求、质量及重大缺陷披露等方面进行了文献梳理。最后，本文进行了文献评述，希望本研究能给国内的内部控制研究以启示，帮助企业经营管理者制定出一套符合自身需要的内部控制体系。 关键词：内部控制；重大缺陷披露；文献综述 内部控制是一个会计程序或系统，旨在提高效率确保政策的实施、捍卫资产、避免欺诈和错误（Hamed Arad和Babak Jamshedy-Navid，2009）。现今，内部控制是学术界研究的热点问题，同时也引起了政府、企业参与者的广泛关注。国内关于内部控制的研究和实务都还处于起步阶段，因此特别需要借鉴国外的经验，在国外学者研究成果的基础上结合我国的国情进行研究具有重大意义。20年前，国外学者率先开展了对内部控制的研究，研究内容广泛，研究方法丰富，取得了许多具有重要价值的研究成果。 一、内部控制文献综述 （一）内部控制管理报告 McMullen，D.A.和K.Raghunandan和 D.V.Rama.（1996）通过对具有内部控制管理报告的公司进行实证研究发现，相对于大公司来说，小公司在没有内部控制管理报告的情况下更可能出现财务报告问题，即是强制性内部控制管理报告的收益对小公司来说更大。Hermanson（2000）调查了9个不同的财务报表使用团体以分析对内部控制报告的需求。结果表明所有使用团体都认为内部控制报告很重要，并且发现自愿内部控制管理报告提升了内部控制质量，提供了超出审计财务报表的额外信息；内部控制管理报告为公司的长期发展提供指引；而大家对于强制性内部控制管理报告的信息内容没有太多的反应，与个体投资者和内部审计员相比，经理人员更不可能认同强制性内部控制管理报告的价值。 Scott N.Bronson 和Joseph V.Carcello和K.Raghunandan（2006）通过分析1998年期间397个中等大小的公司，测试公司特征与公司年度报告中内部控制管理报告的自愿性之间的联系。发现有高销售增长的公司更不可能自愿发布内部控制管理报告，即发布内部控制管理报告的可能性与销售增长负相关；同时证明了公司具有内部控制管理报告的可能性与公司大小、审计委员会会议数量、机构股东百分比、收入增长之间正相关。
文献综述 物流管理 中小企业物流成本控制策略 一、引言 物流成本控制与管理是企业物流管理的一项核心内容，物流成本的高低直接关系到企业利润水平的高低。企业物流成本应在控制方式与管理策略上均有所创新。目前，美国、日本作为经济强国特别注重物流成本的研究，并取得了不错的效果，而我国物流概念引入的比较晚，虽取得了不错的成绩，但我国物流管理与发达国家物流管理水平相比还是有巨大的差距。长期以来，我国成本控制的重点多是生产成本或其它运营成本，物流成本一直被忽视，而一些国际著名的物流公司如丹麦马士基、法国家乐福等，正是看到了中国物流产业如此巨大的利润空间，纷纷进入内地市场。由此看来，加强物流成本的控制与管理刻不容缓。 二、主题 1．国外物流成本研究动态 1956年，霍华德·T·莱维斯(Howard T.Lewls)、詹姆斯·W·克里顿(James W.Culiton)和杰克·D·斯蒂勒(Jack D.Steele)3人撰写《物流中航空货运的作用》一书，在书中他们指出航空货运尽管运费比较高，但是由于它能直接向顾客进行商品配送，因而节约了货物的在库维持费和仓库管理费，因此，应当从物流费用总体上来评价运输手段的优缺点。霍华德等学者的研究第一次在物流管理中导入了整体成本的分析概念，深化了物流活动分析的内容。 1961年爱德华.W斯马凯伊、罗纳德.J.鲍尔索克斯和弗兰克.H.莫斯曼撰写了《物流管理》，这是世界上第一本介绍物流管理的教科书，在该书中他们详细论述了物流系统以及整体成本的概念，为物流成本管理的研究奠定了基础。 1962年美国著名经济学家彼得.德鲁克在《财富》杂志发表文章指出，物流是“经营的黑暗大陆”，强调应当高度重视流通及流通过程中的物流管理。“黑大陆”学说是对物流本身的正确评价:这个领域未知的东西还很多，理论与实践都不成熟。 1970年日本早稻田大学的西泽修教授提出来的“物流冰山”学说。他在研究物流成本时发现，现行的财务会计制度和会计核算方法都不能掌握物流费用的实际情况，我们平时所注意的公司对外支付的物流费用只是浮于水面上的冰山一角，真正巨大的隐性成本是隐藏在水
经典文献（The 100 articles with the highest citation index-until 1996） 以下所有文献按照：Lawrence D. Brown, 1996, “Influential Accounting Articles, Individuals, Ph. D Granting Institutions and Faculties; A Citational Analysis”, Accounting, Organizations and Society, V ol.21, NO.7/8, P726-728提供的资料 1.Ball, R. and Brown, P., 1968, “An Empirical Evaluation of Accounting Income Numbers”, journal of Accounting Research, Autumn, pp. 159-178 2.Watts R.L., Zimmerman J., 1978, “Towards a Positive Theory of the Dete rmination of Accounting Standards”, The Accounting Review, pp. 112-134 3.Healy P.M, 1985, “The Effect of Bonus Schemes on Accounting Decisions”, Journal of Accounting and Economics, April, 85-107 4.Hopwood A. G., “Towards an Organizational Pe rspective for the Study of Accounting and Information Systems”, Accounting, Organizations and Society (No. 1, 1978) pp. 3-14 5.Collins, D. W., Kothari, S. P., 1989, “An Analysis of Intertemporal and Cross-Sectional Determinants of Earnings Response Coefficients”, journal of Accounting & Economics, pp. 143-181 6.Easton P.D, Zmijewski M.E, 1989, “Cross-Sectional Variation in the Stock Market Response to Accounting Earnings Announcements”, Journal of Accounting and Economics, 117-141 7.Bea ver, W. H., 1968, “The Information Content of Annual Earnings Announcements”, journal of Accounting Research, pp. 67-92 8.Holthausen R.W., Leftwich R.W., 1983, “The Economic Consequences of Accounting Choice: Implications of Costly Contracting and Monitoring”, journal of Accounting & Economics, August, pp77-117 9.Patell J.M, 1976, “Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Tests. Journal of Accounting Research, Autumn, 246-276 10.Brown L.D., Griffin P.A., Hagerman R.L., Zmijewski M.E, 1987, “An Evaluation of Alternative Proxies for the Market’s Assessment of Unexpected Earnings”, Journal of Accounting and Economics, 61-87 11.Ou J.A., Penman S.H., 1989, “Financial Statement Analysis and the Prediction o f Stock Returns”, Journal of Accounting and Economics, Nov., 295-329 12.William H. Beaver, Roger Clarke, William F. Wright, 1979, “The Association between Unsystematic Security Returns and the Magnitude of Earnings Forecast Errors,” Journal of Accounting Research, 17, 316-340. 13.Burchell S., Clubb C., Hopwood, A., Hughes J., Nahapiet J., 1980, “The Roles of Accounting in Organizations and Society”, Accounting, Organizations and Society, No.1, pp. 5-28
中英文翻译 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 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
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。公共越来越关注内部控制，令人对power在1997年英国和北美的书中的审计社会的现状有所信服。此书的主题是在Anglo-Saxon经济体的审计活动：审计爆炸的扩散。Power表示，联合开发与审计爆炸带动了内部控制制度兴起。增加监管问责制是公众对审计和公司治理政策辩论机构内部控制系统的一部分。然而Power注意到，尽管公众对内部控制的关注度迅速增加，内部控制的概念还是很模糊。他支出，内部控制是什么，内部控制的有效性的界定是内部控制的最基本问题。 本文讨论研究内部控制的兴起，认为内部控制的研究也有一些潜在的问题。首先，在以往的研究中，长期的内部控制涵盖完全不同的概念。其次，有关的内部控制研究机构的规模是有限的，要从孤立的学科进行交叉使用得到结果很难。因此，内部控制是尚未独立的研究范畴。最后，以往的对内部控制的研究没有彻底解决在审计和公司治理的公共政策辩论中谈到的内部控制有关问题。假设的内部控制、财务报告和公司治理的基本关系也没有被证实。 本文解构如下：在开始对内部控制进行研究和讨论之前，先介绍了两个主要的，在Power1997的书中所提出的发展：第一部分讨论了审计爆炸，第二部分讨论了内部控制的崛起。两者也讲被从欧盟的角度评论。第三部分讨论了什么是内部控制，并从会计研究的三个主要观点出发，研究内部控制制度。第四部分确定了内部控制和公司治理的公共政策辩论所承担的四个基本关系，并讨论之前的相关研究。最后一节提供了一个总结和结论。 2 内部控制的崛起 不论是否存在审计爆炸，Power1997和1998在审计中变得越来越重要。根据Power （1997年83爷），因为内部控制系统的可审计假设使得审计爆炸成为可能。根据更具体
中英文翻译 原文 Logistics costs and controlling Abstract Logistic costs are defined differently in companies. In many cases, the reported logistic costs of companies even within the same business differ more than justified by their operations. Some companies do not count interest and depreciation on inventories as logistic costs. Others include the distribution costs of their suppliers or the purchasing costs. In some cases, even the purchase value of the procured goods is included in the logistic costs (Baumgarten et al. 1993; Gudehus and Kotzab 2004; Weber 2002). Logistic costs are defined differently in companies. In many cases, the reported logistic costs of companies even within the same business differ more than justified by their operations. Some companies do not count interest and depreciation on inventories as logistic costs. Others include the distribution costs of their suppliers or the purchasing costs. In some cases, even the purchase value of the procured goods is included in the logistic costs (Baumgarten et al. 1993; Gudehus and Kotzab 2004; Weber 2002).
Foreign source ：Friends of the accounting, in 2009 (30) 84 85 Enterprise receivables management analysed 【abstract 】in order to meet the expanding sales and increase the competitiveness of the enterprises, reduce inventory, reduce inventory risk and management expenses need, the business activities in El often created accounts receivable. Accounts receivable is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. Because of the important account receivable, according to some accounts receivable management and accounting, points out the existing problems in the disadvantages of account receivable mismanagement, and puts forward some to strengthen the management of accounts receivable practices. 【keywords 】receivables; The provision for; Management risk Accounts receivable is the enterprise is an important, the risk is bigger liquid assets, its quality is good or bad for a business often has had a significant impact. These long-term difficult to recover the accounts receivable existence, seriously affected the enterprise. The normal production and business enterprise management costs, increased to different extent some enterprise into a financial crisis. 1.The role of account receivable. Expand sales, increase the competitiveness of the enterprises in the fierce market competition situation, is to promote the sales of credit is an important way. Enterprise credit is actually to provide customers with the two transactions, to customer selling products, and in a limited period introverted customers funds. In credit-tightening, market weakness, lack of money, the promotion with obvious credit for enterprise sales role. New products and explore new market is more important significance. Reduce inventory, reduce inventory risk and management costs. To the enterprise to hold finished goods inventory additional fee, warehousing costs and insurance expenses; Instead, the enterprise to hold accounts receivable, you do not need the spending. Therefore, when the enterprise products inventory more for long time, generally can use more favorable credit conditions, the inventory into pipes receivable and reduce finished goods in stock, save related expenses.
中英文对照外文翻译 The application of third party logistics to implement the Just-In-Time system with minimum cost under a global environment Abstract The integration of the Just-In-Time (JIT) system with supply chain management has been attracting more and more attention recently. Within the processes of the JIT system, the upstream manufacturer is required to deliver products using smaller delivery lot sizes, at a higher delivery frequency. For the upstream manufacturer who adopts sea transportation to deliver products, a collaborative third party logistics (3PL) can act as an interface between the upstream manufacturer and the downstream partner so that the products can be delivered globally at a lower cost to meet the JIT needs of the downstream partner. In this study, a quantitative JIT cost model
会计外文文献翻译
原文题目：《评述教育会计专业》作者：迈克尔卡夫金原文出处：School of Accounting and Finance, University of Wollongong, Wollongong, Australia 会计教育会计教育。一般来说，从业者似乎已不愿想改变 - 要离开自己的舒适区 - 慢，并已承认在与伦理，环境恶化，全球化相关的地区更广泛的社会问题所提出的问题，增加业务的复杂性和其他一些因素我写我的一些挫折（卡夫金，1981 年）和左新西兰追求我在澳大利亚的学习和职业生涯。我后来成为澳大利亚的主要会计机构教育委员会主席。在这种角色我曾与新西兰身体的教育委员会的领导组织，并得到非常积极的态度，他们与澳大利亚的机构都对促进更“圆”大学会计教育方案（其中大部分出自从业者，学者的鼓励！）。最近在新西兰旅行，我一直很失望，观察什么似乎是一个这样做的目的完全逆转; 重点放在，由新西兰的专业团体，纯粹的技术能力，他们迫使大学遵守这一点 - 复仇的bean 柜台？什么也令人失望对我来说是由学术带头人的决心明显缺乏，使专业团体的“决定”什么通行证作为会计教育法规，如会计死记硬背。我观察到有什
么事我当作一个高级学者讨好自己的专业机构，而不是促进学科发展，将在二十一世纪更广泛的社会需要的知识要点。因此，我的评论是针对试图界定什么是专业会计师 - 毫无疑问，很多人可能不同意。我的目的是展示合作的重要性，而不是怀疑和无知的需要和应具有什么样的会计专业的各个部分努力。我并不想冒犯各位同事，而是试图提供一个什么样的我的看法是会计面临的问题和强调纪律，前进的方向，通过所有这些谁认为，在解决方案协助资讯科技合作是批判极大的社会问题。从业人员有一个会计的执业类别广泛的业余爱好，所以任何评论，我所做的非常广泛的推广。传统上，从业者已被注册会计师，会计师或公共部门私营会计师，但随着业务的日益复杂和商业机构在最近的时代，这些分类的界线变得越来越模糊。即使是会计师有与大，往往跨国公司，会计师事务所有关人士，并在小企业非常不同的具体利益与每个人 - 财务顾问，财务报表编制，税务顾问或核数师。然而，有票面21,2 172 学术的角度来看，一般来说，从业者似乎是什么学术可疑。显然不是所有从业者觉得这种方式，有的已经布满学术界
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