【文章內(nèi)容簡(jiǎn)介】 k, including business planning, budgeting, forecasting, profit plans, responsibility accounting and internal audit, etc. Accounting systems, regulations of various economic business confirmation, the collection, classification, analysis, registration and preparing method. An effective accounting system includes the following content: identification and registration of all legitimate economic business。 Classifying the various economic business appropriate, as the basis of preparation of statements。 Measuring the value of economic business to make its currency39。s value can be recorded in the financial statements。 Determine the economic business events, to ensure that it recorded in the proper accounting period。 Describe properly in the financial statements of 外文文獻(xiàn)原文及譯文 5 economic business and related content. The control program, refers to the management policies and procedures, to ensure to achieve certain purpose. It includes economic business and activity approval。 Clear division of the responsibility of each employee。 Adequate vouchers and bills setting and records。 The contact of assets and records control。 The business of independent audit, etc. Internal structure of control system management theory as the main control thought, attaches great importance to the environmental factors as an important part of internal control, the control environment, accounting system and control program three elements into the category of internal control。 No longer distinguish between accounting control and management control, and uniform in elements describe the internal control, think the two are inseparable and contact each other. Overall internal control framework stages: stage of internal control After entering the 1990 s, the study of internal control into a new stage. With the improvement of the corporate governance institutions, the development of electronic information technology, in order to adapt to the new economic and anizational form, using the new management thinking, internal control structure for the development of internal control to control the overall framework. In 1992, the famous research institutions internal control by anization mittee (COSO) issued a landmark project internal control the whole framework, also known as the COSO report, made the unification of the internal control system framework. In 1994, the report on the supplement, the international munity and various professional bodies widely acknowledged, has wide applicability. The COSO report is a historical breakthrough in the research of internal control theory, it will first put forward the concept of internal control system of the internal control by the original planar structure for the development of space frame model, represents the highest level of the studies on the internal control in the world. The COSO report defines internal control as: designed by enterprise management, to achieve the effect and efficiency of the business, reliable financial reporting and legal pliance goals to provide reasonable assurance, by the board of directors, managers and other staff to 西安交通大學(xué)城市學(xué)院本科畢業(yè)設(shè)計(jì)（論文） 6 implement a process. By defining it can be seen that the COSO report that internal control is a process, will be affected by different personnel。 At the same time, the internal control is a in order to achieve business objectives the group provides reasonable guarantee the design and implementation of the program. The COSO report put forward three goals and the five elements of internal control. The three major target is a target business objectives, information and pliance. Among them, the management goal is to ensure business efficiency and effectiveness of the internal control。 Information goal is refers to the internal control to ensure the reliability of the enterprise financial report。 Compliance goal refers to the internal controls should abide by corresponding laws and regulations and the rules and regulations of the enterprise. COSO report that internal control consists of five elements contact each other and form an integral system, which is posed of five elements: control environment, risk assessment, control activities, information and munication, monitoring and review. Control Environment: It refers to the control staff to fulfill its obligation to carry out business activities in which the atmosphere. Including staff of honesty and ethics, staff co mpetence, board of directors or audit mittee, management philosophy and management style, anizational structure, rights and responsibilities granted to the way human resources policies and implementation. Risk assessment: It refers to the management to identify and take appro