货币资金控英文ban.doc

附件3 外文文献原文 internal control is a flat layer of governance, management and staff to implement the process to achieve control objectives. Objectives of internal controls is a reasonable assurance that the unit of the legal compliance management, asset security, financial reports and related information on the true integrity, and improve operational efficiency and effectiveness, promote units to achieve development strategy. The status of the internal control system in China can basically be summarized in a few words: state-owned enterprises and institutions than non-state-owned enterprises and institutions of the internal control system, well-written text requirements, implementation was not good enough; state-owned large and medium-sized enterprises and institutions of the Internal Control system than the state-owned small businesses to be better; party and government organs and institutions of the internal control system in the system are worse than the state-owned enterprises; stock units, foreign internal control system than the implementation of state-owned enterprises and private enterprises were better. Non-public economy is a product of reform and opening up, in the early stages of development, in the internal control system is still in the initial stage of construction, in particular, outstanding problem is that there are rules are not followed, illegal is not punished, or not follow through, study or not study, all in order to the legal representative of the will. Economic business small and medium enterprises simple, functioning part of a small, therefore, in the internal control system, the prevalence of the problem one way or another: First, accounting staff, custody staff, economic business decision-makers and the handling staff had not a very good separation of constraints, there is the cashier and review, procurement and custody of such phenomena; 2 is a major matter of decision-making and implementation, there is no good separation constraints, th