请高手用英语帮翻译一段摘要

来源:百度知道 编辑:UC知道 时间:2024/05/13 23:52:47
内部控制制度是企业为了加强内部管理,保证资金的合理有效使用和实现企业的管理体制目标,促使各部门协调有序、有效地搞好各项工作,严格地执行管理方针,保证国有资产、资金的安全,确保会计记录的正确性和可靠性而建立起来的相互联系、相互制约和相互监督的各种管理制度的总称。内部控制内涵经过长期的演变,已从单纯的内部牵制发展为内部控制,再从内部控制发展为内部控制结构,COSO报告将内部控制定义为:内部控制是一个过程,它受到董事会、管理人员和其他职员的影响,以期为实现经营的效果和效率、财务报告的可靠性及遵守相关的法律法规提供合理保证。小型企业因为规模小,资产相对大中型企业来讲为少,机构设置精简,管理人员一人多岗甚至兼职兼岗。所以其实施内部控制的难度较大,实施内部控制的内涵较窄。本文主要从内部控制在小型企业的作用和意义出发,简单分析了国内外企业内部控制的发展演变历程,结合现实企业里内部控制运用上存在的突出问题,对完善小型企业内部控制提出一些意见和思路。

关 键 词:小型企业,内部控制,控制环境,风险评估

请不要用软件翻,十分感谢!~
一楼的:我等不了那么久了

再给我半年等我学好英语后再来回答,等着我。。。。。。。

Internal control system of enterprises to strengthen their internal management and assure that funds are reasonable and effective use of the enterprise management system, to facilitate inter-departmental co-ordinated manner. effectively carry out various tasks, strict enforcement of the guidelines to ensure that state-owned assets, the capital of security, accounting records to ensure the accuracy and reliability of the established mutual ties mutual restraint and mutual supervision of the various management systems of customers. Internal control content through a long period of evolution, from simple internal restraints in the development of internal controls, from the development of the internal control structure for internal control, COSO internal control report will be defined as : Internal control is a process, which is controlled by the Board, the management and other staff, with a view to achieving business effectiveness and efficiency, the r