[外文翻譯]談內(nèi)部控制制度


中文：5500字       9頁(yè)
英文：20000字      11頁(yè)

談內(nèi)部控制制度

摘 要：
本文針對(duì)企業(yè)的內(nèi)部控制進(jìn)行了綜合的分析研究，通過(guò)對(duì)內(nèi)部控制的基本概念和原則的理論探討，闡述了企業(yè)管理實(shí)施內(nèi)部控制的意義，借鑒COSO對(duì)內(nèi)部控制的概念及對(duì)內(nèi)部控制環(huán)境的界定，來(lái)分析我國(guó)企業(yè)在這方面存在的缺陷。并就企業(yè)的內(nèi)部控制制度建設(shè)，提出一些解決辦法，闡述了自己的觀點(diǎn)和建議。

[關(guān)鍵詞]：內(nèi)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）