你是会计啊！我不算太会啊！ 怎么办啊？
[1] 财政部注册会计师委员会办公室,2001[2] 朱荣恩中国审计,2002,(7):内控制度的现状、成因及对策建议[J][4] 张俊民重庆财会,:COSO模型在会计控制中的应用[J]追问
英语的啊 ！！！！！[23] Alchain, A Demsetz Journal of Economic History "Economic Analysis of Property Rights":Cambridge University Press "The Problem of Social Cost" 1960,(3):1-44晕晕的说。
我们也可以找到这样的参考文献，简单列举如下： 1 企业内部控制与企业档案管理的相关性分析——基于《企业内部控制基本规范》的档案话题 期刊：《档案学研究》 时间：2012年2期作者：覃兆刿；罗琴2，企业内部控制与财务危机预警耦合研究——一个基于契约理论的分析框架 期刊：《会计研究》 2012年5期作者：徐光华；沈弋 3，中国企业内部控制文化构建问题研究——详解《企业内部控制基本规范》中的文化因素 ,期刊：《会计之友》 2011年26期作者：彭妍喆；陈艺婷 5 The new regulations "accounting law 27 units shall establish and perfect the system of supervision unit interior accountant What is the internal control The internal control is the formation of a series of measures to control functions, procedures, methods, and standardized and systematized, make it become a rigorous, relatively complete system Accounting control and protection of assets is safe, the accounting information authenticity and integrity and financial activities related to the legitimacy of control, Management control means to ensure operation policy decision, implementation of business activities and promote the efficiency and effectiveness, and the effect of the relevant management to achieve the goals of control The goal is to ensure that the internal control unit operations efficiency and effect, safety, economic information of assets and financial reports of reliability In addition, the legitimacy of the financial activities within the unit is the internal control goals This limitation must also be clear and prevention Second, the basic structure of internal control The basic structure of internal control Control environment refers to establish or implement a policy of various factors, which affect mainly reflects unit managers and other personnel to control the attitude, understanding and action (2) accounting system Effective accounting system should do: 1, confirmed and record all real business, timely and detailed description of economic business, so in the financial and accounting reports of economic business appropriately classified 3 and determine the time, business to business records in the appropriate accounting period (3) control procedures Specific include: business and economic activity approval, The relevant personnel division of responsibilities clear, and prevent fraud, The bill and certificates and use, should guarantee business activities and recorded properly, Property and its use to have documented exposure measures to protect, For registered business valuation, and to review, etc (a) to organize the control The economic activity of the unit can usually divided into five stages: namely, the approval issued by authorized, execution, and records Organize and control mainly includes two aspects: 1 and incompatible duties of separation Should be separate positions usually have an authorized: economic business duties to separation, Execute a business with the position of the post to review: Execution of an economic position and record the business to business position: Keep a record of the property of the position and position of property to separation etc If this hypothesis, breakthrough incompatible duties of separation cannot play control function A unit of economic activities according to the needs of different departments and institutions set, the organization's set of responsibilities and should reflect the mutual control requirements (2) authorized control Some departments or units within a clerk in the treatment of economic business, must be authorized or approved to, no approval Authorized are generally authorized and particular authorized two forms: general mandate is to deal with average economic business level and the approval of the right conditions stipulated in the unit, usually in the internal control of clarifying, Special authorization of special economic business processing is the right level and approval conditions, such as when a prescribed amount exceeds the economic business department, only after approval within specific authorized to handle Some current unit executes leadership "pen", with the approval of the internal control principles and requirements, should reform (3) budget control The economic business units to prepare detailed budget and plan, and through the authorized by relevant departments, the budget or plan implementation control, the basic requirements: first, the unit budget must reflect the management goal, and clear responsibility Third, it shall timely feedback or regular budget implementation Physical assets control mainly include restrictions to control inventory control and regular two, this is the real assets of unit of safety control measures Second, regular physical assets inventory, guarantee the physical assets conform with the actual amount recorded book, such as accounts inconsistent, should investigate the cause and treatment (5) cost control Extensive cost control, refers to the production technology, product process under the condition of invariable, rely solely on reducing consumption materials, reasonable material to lower the cost of cost control, Intensive cost control, refers to raise the level of technology to improve the production technology, product process, thus reducing the cost control 1, extensive cost control, the cost of raw materials procurement control from the final product sold throughout, and is one of the most fundamental and most main control method For bulk materials generally used to open ZhaoBiaoFa or according to manufacturer direct purchasing Generally, there are two ways: one is the objective cost control, it is through the "target cost price - goals profits target =", which is obtained by cost method to control costs Third, product sales, cost control Therefore, we should grasp investment and expenses of the matching principle And can be divided into two types: one is to improve production technology by to reduce cost control Two is improved by process to reduce the cost of cost control (6) risk control Some people only know beforehand action may result, but don't know they appear probability, or both all don't know, but only as a rough estimate But don't know these two consequences of possibility appeared In practice, a result of action has many may not sure, risk, And as a result of the action, it is certainly not risk According to the reasons of the formation of risk and risk management can generally be divided into two categories: the financial risk, 1, management risk Due to the production and operation of enterprises will be derived from many aspects of the external and internal factors, thus greatly, and the uncertainty of uncertainty, causes the enterprise profit margins or the changes, thus bringing risk 2, financial risk Companies operating in the capital, debt all except the part of self-capital, borrowed funds for enterprise self-capital affect profitability, At the same time, borrowed money to repay captital with interest, if unable to repay debts that are due, the enterprise will into financial difficulties or bankruptcy However, if the enterprise income tax profit margins than money borrowed funds, at this moment, use borrowed money to finance the profits are not pay interest, still need to use their own funds to pay interest on the part of the profit margins, thereby reducing the self-capital, make enterprise losses incurred, even the bankruptcy of the danger The size of the risk degree of self-capital by borrowing money, borrowed money ratio, the greater the risk degree proportion with smaller proportion, borrowed funds, risk degree also decrease (7) auditing control Accounting information to internal audit, internal control is an integral part of the internal control is a kind of special form Internal audit content is very extensive, generally include internal financial audit and internal management audit According to the basic principle of internal control and accounting work in our country actual situation, the new "law" regulation, the unit shall in internal accounting supervision system of accounting information in the regular internal audit methods and procedures, in order to make the internal audit institutions or internal auditors of accounting information system and procedure of audit work Performance control and worker quality control, etc Including: responsibilities, and strict procedures, truthfully record, regular check, etc Business property, diversity and complexity, Transfer, processing, and the methods to information, Applicable regulatory requirements, etc This change of the accounting law depends on the implementation of new science and the modern enterprise system and the establishment of corporate governance structure本回答被提问者采纳
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