[外文翻译]谈内部控制制度.rar

[外文翻译]谈内部控制制度


中文：5500字       9页
英文：20000字      11页

谈内部控制制度

摘 要：
本文针对企业的内部控制进行了综合的分析研究，通过对内部控制的基本概念和原则的理论探讨，阐述了企业管理实施内部控制的意义，借鉴COSO对内部控制的概念及对内部控制环境的界定，来分析我国企业在这方面存在的缺陷。并就企业的内部控制制度建设，提出一些解决办法，阐述了自己的观点和建议。

[关键词]：内部控制制度   控制局限性 

Discussion Internal Control System in Enterprises

Abstract ：
article has conducted the comprehensive analysis research in view of enterprise's internal control, through to the internal control basic concept and the principle theory discussion, elaborated the business management implementation internal control significance, has profited from COSO to the internal control concept and to the internal control environment limits, analyzes Our country Enterprise the flaw which exists in this aspect. And on enterprise's internal control system construction, proposed some solution, elaborated own viewpoint and the suggestion.
 
Keywords: Internal Control System the Limitation of Internal Control System in Enterprises

From：[The Chartered Institute of Management Accountants（CIMA）—Management  Accentuating ] 2009.2
（MANAGEMENT ACCOUNTIN—RISK AND CONTROL STRATEGY INTERNAL CONTROL）