企業(yè)內(nèi)部控制的決定因素和后果外文翻譯

1、<p>　　附件1：外文資料翻譯譯文</p><p>　　企業(yè)內(nèi)部控制的決定因素和后果：</p><p>　　一個(gè)權(quán)變理論為基礎(chǔ)的分析</p><p><b>　　1 簡(jiǎn)介</b></p><p>　　人們普遍認(rèn)為，內(nèi)部控制制度能幫助企業(yè)降低風(fēng)險(xiǎn)、保證財(cái)務(wù)報(bào)表的可靠性和加強(qiáng)對(duì)法律法規(guī)的遵守。因此，一些企業(yè)的倒

2、閉現(xiàn)象和一些欺詐行為的廣泛宣傳逐漸增加，針對(duì)企業(yè)特定的經(jīng)營(yíng)環(huán)境，從而使企業(yè)對(duì)內(nèi)部控制制度更加重視。有效地管理對(duì)加強(qiáng)企業(yè)內(nèi)部控制的有效性，并有效地傳達(dá)給董事會(huì)和股東具有更大的壓力。例如審計(jì)人員、供應(yīng)商、顧客跟內(nèi)部控制也有關(guān)系，因?yàn)樗鼈兛赡苡绊戦L(zhǎng)期財(cái)務(wù)報(bào)告的可信度、管理人員的責(zé)任和企業(yè)的組織形式。</p><p>　　盡管內(nèi)部控制是影響公司的一個(gè)重要因素，證據(jù)表明，內(nèi)部控制結(jié)構(gòu)的實(shí)際表現(xiàn)在組織結(jié)構(gòu)中是不存在的。正如金

3、尼所提到的那樣，該議題還未被研究人員所開發(fā)。關(guān)于內(nèi)部控制的專業(yè)文獻(xiàn)對(duì)于發(fā)展國(guó)際管制框架已經(jīng)取得了一定的進(jìn)展，但迄今為止，內(nèi)部控制研究的數(shù)量是有限的。Selto和Windener出版的研究和分析的專業(yè)文章，發(fā)現(xiàn)在管理控制的研究中，關(guān)于內(nèi)部控制專題的文學(xué)比實(shí)際文學(xué)少。人們?cè)絹?lái)越重視內(nèi)部控制業(yè)務(wù)發(fā)揮的作用，缺乏現(xiàn)有的研究，所以建立新的研究需要和機(jī)會(huì)是當(dāng)務(wù)之急。</p><p>　　這項(xiàng)研究有助于了解內(nèi)部控制結(jié)構(gòu)及其在公

4、司環(huán)境中的成效。即使內(nèi)部控制框架提出了內(nèi)部控制的一個(gè)標(biāo)準(zhǔn)化的結(jié)構(gòu)和目標(biāo)，他們認(rèn)為根據(jù)公司的特點(diǎn)來(lái)判斷內(nèi)部控制的不同需要。然而無(wú)論是框架還是先前的文學(xué)都不能提供一個(gè)適合于企業(yè)特點(diǎn)及其控制系統(tǒng)關(guān)系的圖片。因此，本研究利用一個(gè)應(yīng)急的方法來(lái)審查內(nèi)部控制結(jié)構(gòu)的設(shè)計(jì)及其在不同環(huán)境下觀察到的成效。研究報(bào)告分析了結(jié)構(gòu)方程關(guān)系模型和芬蘭提出的741公司的實(shí)證結(jié)果。這項(xiàng)研究結(jié)果使內(nèi)部控制幾個(gè)重要方面的研究知識(shí)增加了局限性。首先，研究提出利用實(shí)證研究結(jié)果對(duì)內(nèi)

5、部控制及其在實(shí)踐中的有效性進(jìn)行研究。世界各地有一些組織把內(nèi)部控制框架作為基金會(huì)開展活動(dòng)。無(wú)論如何，還有一些關(guān)于實(shí)踐框架以外的證據(jù)，從而對(duì)模式有一個(gè)更深入的研究的重視。除了少數(shù)以外，早期研究通常集中于特定的控制因素，如控制環(huán)境、通訊或風(fēng)險(xiǎn)評(píng)估。在這項(xiàng)研究中，內(nèi)部控制的概念作為一個(gè)整體在不同情況下進(jìn)行研究。第二，內(nèi)部控制理論的應(yīng)急措施尚未充分研究，甚至在文學(xué)之前，即使這種關(guān)系能夠更好的了解內(nèi)部控制在組織中的關(guān)鍵作用。第三，從知識(shí)管理的角度來(lái)

6、看對(duì)內(nèi)部控制認(rèn)識(shí)的不足。迄今文獻(xiàn)集中于外部各方，他們認(rèn)為盡管該組織涉及的是內(nèi)部控制</p><p><b>　　2 研究框架</b></p><p>　　控制系統(tǒng)的設(shè)計(jì)能夠協(xié)助管理人員以實(shí)現(xiàn)其公司的目標(biāo)和期望的結(jié)果。內(nèi)部控制系統(tǒng)可能增強(qiáng)了企業(yè)的檢測(cè)和報(bào)告程序以及對(duì)法律和法規(guī)的遵守。通過(guò)內(nèi)部控制這種有效的方式能夠使其在企業(yè)中發(fā)揮關(guān)鍵的作用。但是，正如我們所看到的，從實(shí)

7、際調(diào)查結(jié)果來(lái)看，內(nèi)部控制不存在于真空。COSO框架指出兩個(gè)組織應(yīng)該不會(huì)有類似的內(nèi)部控制系統(tǒng)，除非該組織是相同的。組織環(huán)境對(duì)于內(nèi)部控制系統(tǒng)可能會(huì)有所不同，在內(nèi)部控制框架提出的這項(xiàng)聲明是類似的應(yīng)變理論，該理論聲稱每個(gè)組織都有選擇考慮采取最適當(dāng)?shù)膽?yīng)變特性控制系統(tǒng)，還提供了各種關(guān)于內(nèi)部控制制度在實(shí)踐中的解釋。然而，權(quán)變理論構(gòu)成了一種新的方法來(lái)研究?jī)?nèi)部控制，理論基礎(chǔ)和特點(diǎn)的選擇從應(yīng)急性控制文獻(xiàn)獲取。因此，管理控制是一個(gè)重要的控制因素，一直是權(quán)變理

8、論研究的組織體系。在文獻(xiàn)回顧以及對(duì)這些研究的基礎(chǔ)上進(jìn)行研究分析，其目的是了解內(nèi)部控制結(jié)構(gòu)的特點(diǎn)和影響其觀察的成效。</p><p><b>　　3 內(nèi)部控制框架</b></p><p>　　根據(jù)內(nèi)部控制廣泛的內(nèi)容，它涵蓋了一個(gè)組織的各個(gè)方面，有一個(gè)明確的要求就是要有一個(gè)共同的控制的概念。著名的框架包括一個(gè)有效地內(nèi)部控制的定義和目前內(nèi)部控制結(jié)構(gòu)的組成部分。例如COSO

9、規(guī)定，內(nèi)部控制可以被判定為有效時(shí)，董事和管理委員會(huì)將會(huì)明白在何種程度上能夠?qū)崿F(xiàn)實(shí)體業(yè)務(wù)的目標(biāo)，公布的財(cái)務(wù)報(bào)表的準(zhǔn)確可靠，使用的合理保證以及對(duì)法律法規(guī)的遵守。因此，在這中間的內(nèi)部控制研究效益的定義以及如何實(shí)現(xiàn)內(nèi)部控制管理觀念上的目標(biāo)可以得到解釋。同樣，不同的條款對(duì)一個(gè)適當(dāng)?shù)膬?nèi)部控制框架結(jié)構(gòu)的描述有以下五個(gè)部分組成，分別為：</p><p>　　1 控制環(huán)境部分界定了一個(gè)組織和它的運(yùn)作方式。這個(gè)部分是指一種使人們能夠

10、進(jìn)行活動(dòng)和履行控制職責(zé)的氣氛。它在公司中創(chuàng)建了一種整體的控制文化。</p><p>　　2 風(fēng)險(xiǎn)評(píng)估部分，是指在風(fēng)險(xiǎn)處理的過(guò)程中威脅到該公司目標(biāo)的實(shí)現(xiàn)，它涉及到識(shí)別、分析和評(píng)估相關(guān)的風(fēng)險(xiǎn)。</p><p>　　3 控制活動(dòng)部分，是指通過(guò)政策、程序和做法以確保管理的目標(biāo)得以實(shí)現(xiàn)并有效地實(shí)施緩解風(fēng)險(xiǎn)的戰(zhàn)略。</p><p>　　4 信息和通信部分，該部分確保相關(guān)信息被識(shí)

11、別和獲取，使工作人員通過(guò)有效地溝通來(lái)履行其職責(zé)和責(zé)任。</p><p>　　5 監(jiān)測(cè)部分是指評(píng)估質(zhì)量的過(guò)程，它涵蓋了有管理人員或進(jìn)程外的其他各方進(jìn)行內(nèi)部控制的外部監(jiān)督和定期評(píng)估。</p><p>　　在本研究中定義的內(nèi)部控制結(jié)構(gòu)的五個(gè)組成部分。據(jù)說(shuō)，為了有一個(gè)適當(dāng)?shù)膬?nèi)部控制系統(tǒng)的框架，內(nèi)部控制這些組成部分必須提出并正常運(yùn)行。大部分在這一領(lǐng)域研究重點(diǎn)就是研究特定的控制因素。Stringer和

12、Carey檢查了所有五個(gè)組成部分，并使用了質(zhì)的研究方法和單獨(dú)部分的研究。</p><p>　　在這項(xiàng)研究中可以看到，利用內(nèi)部控制的組成部分和有效性來(lái)分析內(nèi)部控制的潛在變量。應(yīng)當(dāng)指出的是在這項(xiàng)研究中，分析水平是理論和具體的個(gè)人控制或判斷而并非主要焦點(diǎn)。此外，公司的分析水平是CEO和其他企業(yè)人員應(yīng)該具備的企業(yè)管理水平。</p><p><b>　　4 研究方法</b>&

13、lt;/p><p>　　該樣本是取自MicroMedia數(shù)據(jù)庫(kù)，其中包含的信息來(lái)自于超過(guò)16萬(wàn)家的芬蘭公司。數(shù)據(jù)庫(kù)的特點(diǎn)是，它包括首席執(zhí)行官的電子郵件地址。對(duì)樣本的選擇標(biāo)準(zhǔn)是：（一）公司的員工數(shù)量應(yīng)該超過(guò)14人；（二）公司的年度營(yíng)業(yè)額應(yīng)在300萬(wàn)歐元左右；（三）所有行業(yè)都包括在內(nèi)，除了金融業(yè)、保險(xiǎn)業(yè)及公共管理；（四）現(xiàn)有的首席執(zhí)行官的電子郵件地址是可用的。其目的是要確保在芬蘭的樣本中，大規(guī)模的公司包括兩個(gè)第一準(zhǔn)則，這

14、一點(diǎn)很重要。因?yàn)檫@是由最高管理層直接參與的彌補(bǔ)不太復(fù)雜的控制系統(tǒng)，因此內(nèi)部控制系統(tǒng)結(jié)構(gòu)的存在對(duì)于小公司來(lái)說(shuō)不那么明顯。此外，我們的目標(biāo)是要覆蓋至少一個(gè)中層經(jīng)理，以確保公司的內(nèi)部控制制度的存在。選擇的標(biāo)準(zhǔn)除了在金融及保險(xiǎn)服務(wù)和公共管理機(jī)構(gòu)以外，它們更容易受到公司內(nèi)部控制的監(jiān)管。還有一個(gè)重要的選擇標(biāo)準(zhǔn)是由于網(wǎng)上調(diào)查是獲取首席執(zhí)行官電子郵件地址的主要方法，它的目的是要確保目標(biāo)人群和數(shù)量。在評(píng)價(jià)過(guò)程結(jié)束1469公司發(fā)現(xiàn)了一些符合的選擇標(biāo)準(zhǔn)。通過(guò)

15、收集問(wèn)卷調(diào)查的實(shí)證數(shù)據(jù)，我們從眾多企業(yè)有效地收集了大量的統(tǒng)計(jì)資料，并與管理層進(jìn)行直接接觸，這一點(diǎn)很重要。因?yàn)榇_定內(nèi)部控制的有效性是主觀的對(duì)已進(jìn)入內(nèi)部控制系統(tǒng)的運(yùn)行管</p><p>　　附件2：外文原文（復(fù)印件）</p><p>　　Determinants and consequences of internal control in firms:</p><p>

16、;　　a contingencytheory based analysis</p><p>　　1 Introduction</p><p>　　It is generally believed that an internal control system reduces risks and helps firms ensure the reliability of financial

17、 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 ar

18、e specific to their particular operating environment. Management is under increased pressure to enhance the effectiveness of internal control and to effective</p><p>　　Despite the fact that internal control

19、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 rese

20、archers, 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

21、Widener analyze publi</p><p>　　This study contributes to the understanding of the internal control structure and its observed effectiveness in company contexts. Even though the internal control frameworks pr

22、esent a standardized structure and objectives for internal control, they still advise that the need for effective internal control varies according to a firm’s characteristics. However, neither frameworks nor prior liter

23、ature provide an adequate picture of the relationships between a firm’s characteristics and its control </p><p>　　The results of this study add to the limited internal control research knowledge in several i

24、mportant respects. First, the study presents empirical findings using measurement models for internal control and its effectiveness in practice. There are organizations worldwide which have used internal control framewor

25、ks as a foundation for conducting activities. At any rate, there is little evidence about frameworks outside practice, and thus the models deserve more intensive research attention . With</p><p>　　2 Researc

26、h framework</p><p>　　Control systems are designed to assist managers to achieve their firm’s goals and desired outcomes. An internal control system potentially enhances a firm’s monitoring and reporting proc

27、esses, as well as ensuring compliance with laws and regulations. In this way effective internal control has a critical role to play in a firm’s success. But, as we can see from the practical findings, internal control do

28、es not exist in vacuum. The COSO framework states that two organizations should not have simil</p><p>　　3 Internal control framework</p><p>　　According to the broad view of internal control, it

29、 covers all aspects of an organization and there was a clear demand for a method of pulling together control concepts to form an integrated internal control framework. Well-known frameworks include a definition of effect

30、ive internal control and present the components of the internal control structure. For example COSO states that internal control can be judged to be effective when the board of directors and management have reasonable as

31、surances </p><p>　　Similarly, in the frameworks a proper internal control structure is described in different terms, but the following five components can be identified:</p><p>　　1 The control

32、environment component defines the ethos of an organization and the way it operates. This component refers to the creation of an atmosphere in which people can conduct their activities and carry out their control responsi

33、bilities. It creates the overall control culture in the firm.</p><p>　　2 The risk assessment component refers to the processes of dealing with the risks that pose a threat to achieving the firm’s objectives

34、. It involves the identification, analysis and assessment of relevant risks.</p><p>　　3 The control activities component refers to policies, procedures and practices that assure management that the objectiv

35、es are achieved and the risk mitigation strategies are carried out effectively.</p><p>　　4 The information and communication component ensures that relevant information is identified, captured and communicat

36、ed in a form and time frame that allows personnel to carry out their duties and responsibilities effectively.</p><p>　　5 The monitoring component refers to a process of assessing the quality of control. It

37、covers ongoing and periodical evaluations of the external supervision of internal controls by management or other parties outside the process.</p><p>　　In this research these five components define the inter

38、nal control structure.2 It is stated in the frameworks that in order to have an adequate internal control system these components of internal control must be presented and function properly. Most of the research in this

39、field focuses on examining particular control elements. Stringer and Carey examines all five components but use a qualitative approach and examine the components separately.</p><p>　　In this study internal c

40、ontrol components and observed effectiveness are used as latent variables in the analysis. It should be noted that the level of analysis is theoretical and specific individual controls or judgments are not the main focus

41、 of the study. Furthermore, the level of analysis in the firms is at the corporate control level as applied by the CEO and other corporate officers.</p><p>　　4 Research method</p><p>　　The samp

42、le was drawn from the MicroMedia Database, which contains information on over 160,000 Finnish firms. A special characteristic of the database is that it also contains CEOs’ e-mail addresses. The selection criteria of the

43、 sample were: (i) the number of employees in the firm should be over 14, (ii) the annual turnover of the company should be over 3 million euros, (iii) all industries were included, except financing and insurance services

44、, and public administration, (iv) existing direct em</p><p>　　The aims of the two-first criteria were to ensure that the sample consisted of medium and large size companies in Finland. This was important bec

45、ause in small firms direct involvement by the top management compensates for less sophisticated control systems, and therefore, the existence of an internal control structure is not so obvious. Moreover, the aim was to c