內(nèi)部會(huì)計(jì)控制外文翻譯(完整版)
【正文】 the Commission COSO published the enterprise risk management framework, the constructor has an internal risk control framework, internal control of 4 goals and 8 major elements. 4 goals, strategic objectives, operational objectives, objective of the report and the legitimacy of target. 8 elements, respectively, to control the environment, goals, risk identification, risk assessment, risk response, control activities, information and munication, and monitoring. The report also pointed out that the risk to the business management is a process, and it is posed of a main body of the board of directors and management, as well as all of the other employees, and to the specified strategic and crosscutting the enterprise production and management, and is designed to identify and assess the possible impact that the principal objectives of the potential issues and risk management, and to make it to the main goal of providing a risk capacity within reasonable assurance. The COSO for the enterprise risk management concept of the State, has a strong emphasis on the following concepts: A. enterprise risk management is a process, and it flows to the business。 3. To access assets, must be approved by the senior management。附錄 A: internal control system internal control the management of internal checking, with the development of society has put forward the accounting control, management control, internal control structure, internal control integrated framework, internal control risk management framework, concepts. checking as recorded in the historical books, as early as in the year before 3600 left and right of the Mesopotamia Cultural period, which, at that time was extremely simple financial management activities, the author requested the money to be paid for by money payment list, and by another record will be the inventory reconciliation and summary reports。 4. accounting personnel must be in a certain interval period, the assets of the account number for the amount and the physical assets of the number and amount in the inventory stock, once it is found that difference, it is timely to take effective measures to remedy the situation. In 1973, the Auditing Standards Bulletin No. 1 of the amendment, it is necessary to further improve the accounting control of the definition and scope. 3 internal control structure 8039。 B. enterprise risk management is applied to develop a strategy for the entire process。這些都是內(nèi)部牽制 的應(yīng)用。公告中指出，會(huì)計(jì)控制制定的計(jì)劃和程序是為了保障資產(chǎn)和財(cái)務(wù)數(shù)據(jù)的可靠性，并為以下幾點(diǎn)提供合理性保證：１．執(zhí)行經(jīng)濟(jì)業(yè)務(wù)必須滿足管理層的一般授權(quán)或特殊授權(quán)的要求；２．記錄經(jīng)濟(jì)業(yè)務(wù)必須在符合公認(rèn)會(huì)計(jì)原則或其他標(biāo)準(zhǔn)的基礎(chǔ)上編制財(cái)務(wù)報(bào)表，落實(shí)保障資產(chǎn)的責(zé)任；３．要接觸資產(chǎn)，必須得到管理層的批準(zhǔn)；４．核算人員必須在一
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