企业内部控制的决定因素和后果：一个权变理论为基础的分析-------外文翻译.doc
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企业内部控制的决定因素和后果：一个权变理论为基础的分析-------外文翻译,1introductionit is generally believed that an internal control system reduces risks and helps firms ensure the reliability of financial statements and complianc...
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1 Introduction
It is generally believed that an internal control system reduces risks and helps firms ensure the reliability of financial statements and compliance with laws and regulations. So, an increasing number of business failures and some widely publicized frauds have encouraged firms to put more emphasis on their internal control systems, which are specific to their particular operating environment. Management is under increased pressure to enhance the effectiveness of internal control and to effectively communicate this to the board of directors and shareholders. Reference groups like auditors, suppliers and customers are also interested in internal controls since they may affect long-term confidence in reporting, accountability and in the corporate form of organization.
Despite the fact that internal control is an essential factor affecting the firm, the evidence of the actual performance of an internal control structure within the organizational environment is almost non-existent, and the topic relatively unexplored by researchers, as noted by Kinney. The professional literature on internal control has made progress toward developing international control frameworks, but so far the amount of internal control research is limited. Selto and Widener analyze published research and professional articles and find that there were fewer internal control topics in the management control research literature than in practical literature. Increasing emphasis on the role played by internal control in business, and the lack of existing research, creates new research needs and opportunities.
1 简介
人们普遍认为，内部控制制度能帮助企业降低风险、保证财务报表的可靠性和加强对法律法规的遵守。因此，一些企业的倒闭现象和一些欺诈行为的广泛宣传逐渐增加，针对企业特定的经营环境，从而使企业对内部控制制度更加重视。有效地管理对加强企业内部控制的有效性，并有效地传达给董事会和股东具有更大的压力。例如审计人员、供应商、顾客跟内部控制也有关系，因为它们可能影响长期财务报告的可信度、管理人员的责任和企业的组织形式。
尽管内部控制是影响公司的一个重要因素，证据表明，内部控制结构的实际表现在组织结构中是不存在的。正如金尼所提到的那样，该议题还未被研究人员所开发。关于内部控制的专业文献对于发展国际管制框架已经取得了一定的进展，但迄今为止，内部控制研究的数量是有限的。Selto和Windener出版的研究和分析的专业文章，发现在管理控制的研究中，关于内部控制专题的文学比实际文学少。人们越来越重视内部控制业务发挥的作用，缺乏现有的研究，所以建立新的研究需要和机会是当务之急。
It is generally believed that an internal control system reduces risks and helps firms ensure the reliability of financial statements and compliance with laws and regulations. So, an increasing number of business failures and some widely publicized frauds have encouraged firms to put more emphasis on their internal control systems, which are specific to their particular operating environment. Management is under increased pressure to enhance the effectiveness of internal control and to effectively communicate this to the board of directors and shareholders. Reference groups like auditors, suppliers and customers are also interested in internal controls since they may affect long-term confidence in reporting, accountability and in the corporate form of organization.
Despite the fact that internal control is an essential factor affecting the firm, the evidence of the actual performance of an internal control structure within the organizational environment is almost non-existent, and the topic relatively unexplored by researchers, as noted by Kinney. The professional literature on internal control has made progress toward developing international control frameworks, but so far the amount of internal control research is limited. Selto and Widener analyze published research and professional articles and find that there were fewer internal control topics in the management control research literature than in practical literature. Increasing emphasis on the role played by internal control in business, and the lack of existing research, creates new research needs and opportunities.
1 简介
人们普遍认为，内部控制制度能帮助企业降低风险、保证财务报表的可靠性和加强对法律法规的遵守。因此，一些企业的倒闭现象和一些欺诈行为的广泛宣传逐渐增加，针对企业特定的经营环境，从而使企业对内部控制制度更加重视。有效地管理对加强企业内部控制的有效性，并有效地传达给董事会和股东具有更大的压力。例如审计人员、供应商、顾客跟内部控制也有关系，因为它们可能影响长期财务报告的可信度、管理人员的责任和企业的组织形式。
尽管内部控制是影响公司的一个重要因素，证据表明，内部控制结构的实际表现在组织结构中是不存在的。正如金尼所提到的那样，该议题还未被研究人员所开发。关于内部控制的专业文献对于发展国际管制框架已经取得了一定的进展，但迄今为止，内部控制研究的数量是有限的。Selto和Windener出版的研究和分析的专业文章，发现在管理控制的研究中，关于内部控制专题的文学比实际文学少。人们越来越重视内部控制业务发挥的作用，缺乏现有的研究，所以建立新的研究需要和机会是当务之急。
