英语翻译加强企业内部控制,对于完善企业内部管理,减少成本费用,防范舞弊,减少损失,提高经济效益,具有重要意义.因此本文研

英语翻译
加强企业内部控制,对于完善企业内部管理,减少成本费用,防范舞弊,减少损失,提高经济效益,具有重要意义.因此本文研究的主要内容包括:首先,从企业内部控制的概念、企业内部控制制度的建立,接着,从“我国企业内部控制的发展现状”、“我国企业内部控制问题的成因分析”两个视角,对我国企业内部控制的现状及成因进行了分析.在本文中指出了我国企业内部控制的现状:内部控制环境的不理想、风险管理机制的不完备、以及内部审计监督机构不健全和独立性不够,并进而分析了我国企业内部控制问题的成因:封建家长制,终身制作祟、所有权和经营权制约的失衡,使内部控制权责不清、监督机制弱化,使内部控制失效者不能产生压力、教育落后,使内部控制执行者的素质不协调等,以此作为后文实证研究的基础.最后,从“公司内部控制的现状分析”、“公司内部控制制度设计和完善应注意的问题”和“基于公司内部控制制度完善”三部分,较深入地对公司内部控制制度的完善进行了实证研究.指出了公司内部控制制度的完善应当遵循的基本原则,并针对公司内部控制制度所存在的问题,提出了改进办法.

Reinforcing the enterprise internal control, for perfecting the enterprise internal management, reduce the cost, prevent fraud, reduce loss, improve the economic benefit and to have the important meaning. This article studies the main contents include: first, from the enterprise internal control concept, the establishment of internal control system of enterprise, and then from the "in Chinese internal control of enterprise development present situation," "of enterprise internal control problem is the cause analysis" two perspectives, to our country enterprise internal control status and causes are analyzed. In this paper pointed out the enterprise internal control the current situation: internal control environment is not satisfactory, risk management mechanism of incomplete, and the internal audit supervision orgnaization does not improve and independence is not enough, and further analyzes our country enterprise internal control problem of feudal patriarchal system, causes: blink, ownership and managerial authority restriction imbalances, make internal control responsibilities are not clear or supervision mechanism weakening, make internal control failure person cannot create stress, education behind, make the internal control of the quality of the coordination among the executor, as a later under the base of case study. Finally, from "internal control analysis the current situation of", "the internal control system design and perfect the problems should pay attention to the" and "based on the internal control system consummation" three parts, deeply the internal control of the company system consummation made empirical research. Points out the company's internal control system consummation shall follow the basic principles, and in the light of the internal control system existing problems and puts forward the improvement measures.