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内部控制【外文翻译】

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1 外文翻译

原文

Internal Control

Material Source:Net foregin periodicals Author:Brian Hd

“I wouldn’t be surprised if the next step were to get some pricing

information,” said Colleen Boothby, executive director of the Ad Hoc

Telecommunications Users Committee. She also predicted a notice of proposed

rulemaking that proposes more specific rule changes, perhaps in the second half

of 2011.

Harold Feld, legal director of Public Knowledge, said he was “pleased that the

FCC is moving ahead with a targeted data request to find the facts from a very

distorted special access market that is overcharging business customers by an

estimated $10 billion. The nature of the request encourages us to believe that the

FCC is closing in on the key issues, and will be able to propose needed changes to

promote competition and lower prices sooner rather than later.

“We note that while the request is voluntary at this point, the FCC has the

power to compel full and honest responses,” Mr. Feld added. “We expect the FCC

will use that authority if it doesn’t receive the information it needs.”

Larissa Herda, tw telecom, inc.’s chief executive of- ficer, applauded the

FCC’s action. “A healthy wholesale broadband market is the critical tool

businesses need in order to take advantage of the communications technol- ogy

that will allow them to be more efficient and produc- tive in the global economy,”

she said.

Sprint Nextel Corp. commended the FCC for its data request. “Today’s

announcement by the Federal Com- munications Commission that it is issuing a

request for data about the special access market is an important mile- stone in the

Commission’s efforts to fix this broken mar- ket,” said John Taylor, a spokesman for

the carrier. “Sprint has repeatedly indicated that it will provide the data the FCC

needs to make a fact-based, data driven decision in this docket. Because the

nation’s broadband economy depends upon these special access circuits, it is

essential that the Commission get accurate and timely data from both purchasers

2 and sellers of special access.”

Meanwhile, Walter McCormick, president and chief executive officer of

USTelecom, said, “Obtaining com- prehensive data from all service providers is

essential to a fully informed rulemaking process, and to the integrity of agency

decision making. We applaud the Commission for the breadth of its data request.

Our members intend to participate fully and we would hope that all other ser- vice

providers in the special access marketplace do so as well.”

The Government Accountability Office released a report late last month that

calls on the FCC to conduct a risk assessment of the E-rate program, saying

the program’s current internal control structure that was largely instituted by

the Universal Service Administra- tive Company may not properly consider

program risks.

Noting that USAC’s application review process for E-rate is made up of a

number of different types and lev- els of review, the GAO stated it was not clear

that such a model was “effectively and efficiently targeting resources to risks.”

Additionally, the report said controls were not in place to check the accuracy of

USAC’s automated in- voice review process.

“While USAC has expanded and adjusted its inter- nal control procedures, it

has never conducted a robust risk assessment of the E-rate program’s core

processes, although it has conducted risk assessments for other pur- poses, such as

financial reporting,” the GAO wrote. “A risk assessment involving a critical

examination of the entire E-rate program could help determine whether

modifications to business practices and the internal con- trol structure are needed

to appropriately address the risks identified and better align program resources

to risks.”

The report noted that of the 64 fund recipients that were audited more than

once over a three-year period,

36 were cited again in a subsequent audit for violating the same rules.

The agency said the current beneficiary audit pro- cess lacks “documented

and approved” policies and meth- ods. “Without such policies and procedures,

management may not have the assurance that control activities are appropriate

and properly applied,” GAO wrote. “Docu- mented and approved policies and

procedures could con- tribute positively to a systematic process for considering

beneficiary audit findings when assessing the E-rate program’s internal controls

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企业货币资金的内部控制【外文翻译】

企业货币资金的内部控制【外文翻译】

外文翻译

原文

Corporate internal control of monetary funds

Material Source: Corporate cash management：strategy and practice

Author: Philippa Foster Back

A monetary goal of capital controls

(A) To ensure the authenticity of the currency fund balance

Despite the monetary funds in the balance sheet total assets in the proportion of

small, but the assets of the business activities of enterprises played a crucial role.

Any person operating a part of the lack of monetary funds, if the participation of the

business activities would be difficult to normally. As the monetary assets in the

accounting records and business processes that occur at greater risk of errors and

fraud, and are reflected in the financial statements of the cash balance will greatly

affect management's decision-making, therefore, ensure that is reflected in the

会计内部控制中英文对照外文翻译文献

会计内部控制中英文对照外文翻译文献

会计内部控制中英文对照外文翻译文献

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)

内部控制系统披露—一种可替代的管理机制

根据代理理论，各种治理机制减少了投资者和管理者之间的代理问题（Jensen and

Meckling，1976； Gillan，2006）。传统上，治理机制已经被认定为内部或外部的。内部机制包括董事会及其作用、结构和组成（Fama，1980；Fama and Jensen，1983），管理股权(Jensen and Meckling，1976)和激励措施，起监督作用的大股东(Demsetz and

Lehn，1985)，内部控制系统(Bushman and Smith，2001)，规章制度和章程条款(反收购措施)和使用的债务融资（杰森，1993）。外部控制是由公司控制权市场(Grossman and

Hart,1980)、劳动力管理市场（Fama,1980）和产品市场（哈特,1983）施加的控制。

各种各样的金融丑闻，动摇了世界各地的投资者，公司治理最佳实践方式特别强调了内部控制系统在公司治理中起到的重要作用。内部控制有助于通过提供保证可靠性的财务报告，和临时议会对可能会损害公司经营目标的事项进行评估和风险管理来保护投会计内部控制中英文对照外文翻译文献

资者的利益。这些功能已被的广泛普及内部控制系统架构设计的广泛认可，并指出了内部控制是用以促进效率，减少资产损失风险，帮助保证财务报告的可靠性和对法律法规的遵从（COSO,1992）。

尽管有其相关性，但投资者不能直接观察，因此也无法得到内部控制系统设计和发挥功能的信息，因为它们都是组织内的内在机制、活动和过程（Deumes and

Knechel,2008）。

由于投资者考虑到成本维持监控管理其声称的（Jensen and Meckling，1976）,内部控制系统在管理激励信息沟通上的特性，以告知投资者内部控制系统的有效性,是当其他监控机制（该公司的股权结构和董事会）比较薄弱，从而为其提供便捷的监控（Leftwich et等, 1981）。存在的替代机制一直是人们在不同公司治理文献中争论的话题（Rediker and Seth, 1995；Fernandez and Arrondo，2005），基于威廉姆森（1983年）的替代假说认为，特定控制机制的边际作用取决于其在公司治理制度的相对重要性。

审计学内部控制中英文对照外文翻译文献

审计学内部控制中英文对照外文翻译文献

1 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

① Maastricht 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

2 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。

《内部控制》-课程教学大纲

《内部控制》-课程教学大纲

1 《内部控制》课程教学大纲

一、课程基本信息

课程代码：020433

课程名称：内部控制

英文名称：Internal Control

课程类别：专业课

学 时：32

学 分：32

适用对象: 本科生

考核方式：考查

先修课程：会计学，审计，财务管理，经济学、管理学

二、课程简介

中文简介：针对国家治理现代化的要求，按照本科生培养的课程特点和会计人才培养框架，《内部控制》课程拟从理论讲授和实践教学两个方面讲授这门课程，特别是在实践教学环节，计划以案例分析、项目教学、课堂讨论和专题拓展为主要模块，拓展课程实践教学的空间，形成课程理论教学与实践教学的有机衔接。

英文简介：Accounting to the characteristic of development of university students and the

requirement of development scheme of accounting students, we plan to teach internal control from

theory parts and practice parts respectively. This course includes case analysis, project teaching,

discussion and theme developing so that the students can connect the theory contents with practice.

三、课程性质与教学目的

本课程力图综合宏观地引导学生对企业内部控制问题进行经济学和管理学的思考，运用已有的经济学和管理学知识储备，全面深入地讲授现代内部控制思想在企业运用时的基本理论和分析方法，结合中国特色社会主义和国家治理现代化的要求，以及中国内部控制框架建设的实际例证，拓宽学生的眼界和思维，帮助他们熟练运用分析和解决企业实际问题的方法。