工商管理中英文翻譯資料

1、隨著經(jīng)濟(jì)全球化進(jìn)程的發(fā)展，以及市場(chǎng)競(jìng)爭(zhēng)的日趨激烈，小企業(yè)問(wèn)題已成為世界性的長(zhǎng)久課題。加快小企業(yè)的發(fā)展，對(duì)于發(fā)展中國(guó)家或發(fā)達(dá)國(guó)家而言，都是一項(xiàng)長(zhǎng)期而艱巨的任務(wù)。內(nèi)部控制是企業(yè)為規(guī)范會(huì)計(jì)行為、保證會(huì)計(jì)資料的準(zhǔn)確性和可靠性、提高企業(yè)會(huì)計(jì)信息質(zhì)量、保護(hù)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(shí)施的一系列控制方法、措施和程序。是隨著單位對(duì)內(nèi)強(qiáng)化管理，對(duì)外滿足社會(huì)需要而不斷豐富和發(fā)展起來(lái)的，對(duì)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(guó)許多大企業(yè)已逐漸認(rèn)識(shí)到了內(nèi)部控制的重要性，而我國(guó)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(lái)，但大多數(shù)小企業(yè)對(duì)內(nèi)部控制的認(rèn)

2、識(shí)還比較模糊。因此，促進(jìn)我國(guó)小企業(yè)對(duì)內(nèi)部控制重要性的認(rèn)識(shí)，建立小企業(yè)內(nèi)部控制制度的設(shè)計(jì)和實(shí)踐就顯得十分緊迫。本文選擇的研究對(duì)象畢羅香公司是四川本地一家食品加工企業(yè)。通過(guò)研究畢羅香公司的內(nèi)部控制制度設(shè)計(jì)理論和實(shí)踐，對(duì)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(jìng)爭(zhēng)力，具有較強(qiáng)的理論指導(dǎo)和現(xiàn)實(shí)意義；同時(shí)，對(duì)我國(guó)其他小型企業(yè)設(shè)計(jì)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(jìn)行了論述。第一章緒論主要介紹研究及應(yīng)用意義、國(guó)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(bào)告五要素的各個(gè)方面，對(duì)畢羅香公司內(nèi)部控制現(xiàn)狀進(jìn)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(wèn)題的原因以及改進(jìn)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(shí)際，從操作層面進(jìn)一步研究畢羅香公司內(nèi)部控制的具體設(shè)計(jì)與實(shí)施，包括采購(gòu)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(jì)。第八章提出在目前條件下落實(shí)公司內(nèi)部控制實(shí)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(duì)局限性的認(rèn)識(shí)。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