工商管理中英文翻譯資料

1、隨著經(jīng)濟全球化進程的發(fā)展，以及市場競爭的日趨激烈，小企業(yè)問題已成為世界性的長久課題。加快小企業(yè)的發(fā)展，對于發(fā)展中國家或發(fā)達國家而言，都是一項長期而艱巨的任務(wù)。內(nèi)部控制是企業(yè)為規(guī)范會計行為、保證會計資料的準確性和可靠性、提高企業(yè)會計信息質(zhì)量、保護企業(yè)資產(chǎn)的安全完整、確保有關(guān)法律法規(guī)和規(guī)章制度的貫徹執(zhí)行等方面制定和實施的一系列控制方法、措施和程序。是隨著單位對內(nèi)強化管理，對外滿足社會需要而不斷豐富和發(fā)展起來的，對于解決企業(yè)各種管理缺陷有著不可或缺的作用。目前，我國許多大企業(yè)已逐漸認識到了內(nèi)部控制的重要性，而我國的小企業(yè)在不斷的深化改革中，雖然有各種管理弊端日益暴露出來，但大多數(shù)小企業(yè)對內(nèi)部控制的認

2、識還比較模糊。因此，促進我國小企業(yè)對內(nèi)部控制重要性的認識，建立小企業(yè)內(nèi)部控制制度的設(shè)計和實踐就顯得十分緊迫。本文選擇的研究對象畢羅香公司是四川本地一家食品加工企業(yè)。通過研究畢羅香公司的內(nèi)部控制制度設(shè)計理論和實踐，對于改善目前畢羅香公司的內(nèi)部控制現(xiàn)狀和提高企業(yè)核心競爭力，具有較強的理論指導(dǎo)和現(xiàn)實意義；同時，對我國其他小型企業(yè)設(shè)計內(nèi)部控制制度也起到一定的借鑒和參考作用。本文主要分九章進行了論述。第一章緒論主要介紹研究及應(yīng)用意義、國內(nèi)外研究現(xiàn)狀，以及本文的研究思路等內(nèi)容。第二章在吸收內(nèi)部控制最新研究成果的基礎(chǔ)上，提出小企業(yè)的界定以及內(nèi)部控制現(xiàn)狀。第三章在小型企業(yè)內(nèi)控現(xiàn)狀研究的基礎(chǔ)上，結(jié)合內(nèi)部控制構(gòu)建

3、要素、構(gòu)建原則和構(gòu)建方法，研究得出小型企業(yè)內(nèi)部控制構(gòu)建的方案。第四章從coso報告五要素的各個方面，對畢羅香公司內(nèi)部控制現(xiàn)狀進行分析，從大的層面指出其內(nèi)部控制存在的不足和分析存在問題的原因以及改進的方向。第五、六、七章在內(nèi)部控制構(gòu)建方案的指導(dǎo)下，結(jié)合企業(yè)實際，從操作層面進一步研究畢羅香公司內(nèi)部控制的具體設(shè)計與實施，包括采購業(yè)務(wù)、銷售業(yè)務(wù)、生產(chǎn)業(yè)務(wù)、存貨業(yè)務(wù)、固定資產(chǎn)業(yè)務(wù)，貨幣資金業(yè)務(wù)等六類主要業(yè)務(wù)內(nèi)部控制的設(shè)計。第八章提出在目前條件下落實公司內(nèi)部控制實施的具體措施。第九章是結(jié)論部分，總結(jié)本文，指出內(nèi)部控制的局限性以及筆者對局限性的認識。abstractwith the economic glo

4、balization and the fierce market competition, the private company problem has become a universal problem.speeding up the development of private company is a long term and arduous task for developing countries as well as developed countries.internal control is a series of method,measure and procedure

5、s to regulate accounting behavior，insuring the credibility of accounting data,improving the information of accounting,protecting the integrity of company,insuring the enforcement of relative regulations and laws.it has developed to enhance the management and meet the demand of society,which has grea

6、t significance in solving various management deficiency in companies.at present,many large state-owned companies has realized the importance of internal control,but many private companies has not realized that while many managerial deficiency has emerged in the reform of private companies.thus,it is

7、 urgent to make private companies realize the importance of internal control,and the design and application of internal control system of private company is quite necessary.the research object of the paper is blx,a local food and beverage company in sichuan province,which has its significance in imp

8、roving the current internal control of blx and enhancing its core competition ability. meanwhile,this paper can be used as reference for the design of internal control system of other company in china.this paper is made of nine chapters.the first chapter introduced theresearch and application both a

9、t home and abroad,as well as the methodology used in this paper.based on the latest research about internal control,the definition of private company and the status quo of internal control was put forward.in the third chapter,based on the research about the internal control of private company,the so

10、lution of building internal control of private company is reached with the element of building internal control and its principle and methodology.the fourthchapter analyzed the current internal control of blx company from five factors of coso report,and the deficiency of internal control,the causes

11、of the problems,and the direction of improvement is pointed out in a large sense.in the fifth,sixth,seventh chapter,under the direction of internal control building solution and with the consideration of the current situation,the detailed design and application of blx internal control is analyzed from the tier of operation,including purchase,sales,production, stocking,fixed assets and monetary capital.the eighth introduced the detailed measure to realize i