求有关于企业会计职业道德方面的外文文献，要Word文档版的，感谢！

先到百度文库，找一篇此类文档中文的，然后用有道翻译，或是谷歌在线翻译翻成英

文，然后把英文放上面，中文放下面。希望可以帮到你。如果要找标准的PDF格式外文文

献，可以在谷歌，用英文文献名+空格+PDF 这样比较容易找到。

第一是Google搜索，主要是英文，尤其是其学术搜索，意义大。

第二，通过各大学图书馆系统，进入几个主流的出版发行集团。

第三，利用网络免费储存、电子书系统。尤其是国外多。

　1、论文题目：要求准确、简练、醒目、新颖。　

　2、目录：目录是论文中主要段落的简表。（短篇论文不必列目录）　

　3、提要：是文章主要内容的摘录，要求短、精、完整。字数少可几十字，多不超过三百字为宜。　

　4、关键词或主题词：关键词是从论文的题名、提要和正文中选取出来的，是对表述论文的中心内容有实质意义的词汇。关键词是用作机系统标引论文内容特征的词语，便于信息系统汇集，以供读者检索。 每篇论文一般选取3-8个词汇作为关键词，另起一行，排在“提要”的左下方。主题词是经过规范化的词，在确定主题词时，要对论文进行主题，依照标引和组配规则转换成主题词表中的规范词语。　

　5、论文正文：（1）引言：引言又称前言、序言和导言，用在论文的开头。 引言一般要概括地写出作者意图，说明选题的目的和意义, 并指出论文写作的范围。引言要短小精悍、紧扣主题。〈2）论文正文：正文是论文的主体，正文应包括论点、论据、 论证过程和结论。主体部分包括以下内容：a提出-论点；b分析问题-论据和论证；c解决问题-论证与步骤；d结论。

6、一篇论文的参考文献是将论文在和写作中可参考或引证的主要文献资料，列于论文的末尾。参考文献应另起一页，标注方式按《GB7714-87文后参考文献著录规则》进行。中文：标题--作者--出版物信息（版地、版者、版期）：作者--标题--出版物信息所列参考文献的要求是：（1）所列参考文献应是正式出版物，以便读者考证。（2）所列举的参考文献要标明序号、著作或文章的标题、作者、出版物信息。

一，选题要新颖。

这次我的论文的成功，和高分，得到导师的赞许，都是因为我论文的选题新颖所给我带来的好处。最好涉及护理新领域，以及新进展，这样会给人耳目一新的感觉。

二，大量文献做基础

仔细查阅和你论文题目和研究范围相关的文献，大量的文献查阅会你的论文写作铺垫，借鉴别人的思路，和好的语言。而且在写作过程不会觉得语言平乏，当然也要自己一定的语言功底做基矗

三，一气呵成

做好充分的准备，不要每天写一些，每天改一些，这样会打断自己的思路，影响文章的连贯。

四，尽量采用多的专业术语

可能口语化的表达会给人带来亲切感，但论文是比较专业的形式，是有可能做为文献来查阅和检索的，所以论文语言的专业化，术语化会提升自己论文的水平。

五，用正规格式书写

参考正规的论文文献，论文格式。不要因为格式问题，而影响到你论文的质量。

六，最好在计算机上完成写作过程

如果有条件最好利用电脑来完成写作过程，好处以下几点：1，节省时间，无论打字的速度慢到什么程度，肯定要比手写的快。2，方便，大量的文献放在手边，一个一个查阅是很不方便的，文献都是用数据库编辑，所以都是在电脑上完成。提前先在电脑上摘要出重点，写出提纲，随时翻阅，方便写作。3，修改编辑，在电脑随时对文章进行修改编辑都是非常的方便。4，随时存档，写一段，存一段，防止突然停电，或者电脑当机。本人就是吃了这个大亏，一个晚上的劳动，差点就全没了，幸亏男友是电脑高手，帮我找回。否则就恨着电脑，哭死算了。

七，成稿打印好交给导师

无论你的字写的多么优美，还是按照惯例来，打印出的文字显的正规，而且交流不存在任何的问题，不会让导师因为看不懂你的龙飞凤舞，而低估你的论文。而且干净整洁，女孩子不仅注意自己的形象问题，书面的东西也反映你的修养和气质。

八，听取导师意见，仔细修改

导师会给你一些关于你论文建设性的意见，仔细参考，认真修改。毕竟导师是发表过多篇论文，有颇多的经验。

摘要：本文从会计学基础理论出发探讨了会计信息的函意、作用和各种使用会计信息的经济组织，政府部门等对会计信息的不同要求。对会计信息的相对真实性展开探索。提出从市场经济环境、企业、企业会计等不同层面剖析会计信息失真的主客观方面的深层次根源，并采取相应对策。

关键词：会计信息失真真实性市场经济制度安排会计信息失真的根源探究。制造会计信息的现象，近几年已变得十分突出，并呈上升之势。财政部1998～1999年会计信息质量抽查结果显示，1998年有八成以上会计信息失真，1999年有九成以上企业会计要素失实，1998年“红光实业”事件在证券市场爆光等，不正说明会计信息的失真必然降低信息的质量和使用效率，而且严重地影响和干扰了正常的社会经济秩序。我国著名会计学家杨时展教授提出的“天下欲乱计先乱，天下欲治计乃治”精辟见解，警示我们必须高度重视会计信息的质量问题。因此，探究会计信息失真的根源，分析和研究会计信息失真的主客观原因，从源头抓起，才能标本兼治。

一、会计信息真实性：一个相对的满意度

会计信息内涵是按预定的要求，向使用者提供有助于决策和管理的财务信息和有关的其他经济信息。会计信息是由会计在不同环节，不同阶段加工处理数据而生成的。它的目的是向投资者、债权人和国家有关部门（下称“消费者”）提供有助于经济决策的财务信息和其他相关信息，以利于提高企业的经济效益和社会效益，反映经济组织，在特定时期的特征，揭示未来发展态势。并为相关利害关系人提供了投资决策参考，总量上反映了社会资源的配置和使用效率。

会计信息是会计在不同环节，不同阶段加工处理数据而生成的。它的真实性与否的衡量标准与信息使用者需求相关联，标准的选择与评判的结果会不一致。一般而言会计信息的真实性要求会计信息至少能相关、可比、全面、及时地描述经济组织在特定时期发生的所有真实事项。会计信息即使没有会计人员行为和道德风险，但由于会计核算前提的假设性，政策运用的选择性以及数据处理、运用和技术差异性的存在，会计信息就必然存在个体差异，显然真实性就具有了相对性。因此，评价会计信息的真实与否，应与信息提供者在会计政策的选择和运用，信息处理的技术和方法，是否恰当合理为依据，测定会计信息“原始状态”与信息描述吻合程度为标准。绝对的真实只是一个理论性的期望。

二、会计信息失真的客观原因：一种制度安排的缺陷

制度与制度的执行是两个相对独立的概念。其中，制度就是指各种成文或不成文的制度安排，比如我国的《公司法》、各种成文的会计准则和中国证监会发布的信息披露细则；制度的执行更多地体现在相关的法律制度安排以及各种实际的判断上。书面的成文制度是否有效，主要取决于该制度能否真正得到执行。一个无法得到执行的制度，就不具有基本的约束力。而会计信息失真是相对会计信息真实而言的一个概念。主要表现为会计提供的信息与经济组织所发生的真实事项的原始状态不相一致，只能大致反映真实经营情况，并在一定度的范围内有所偏差，这种偏差的存在有其客观原因：

①会计核算前提的假设。核算前提假设是基于会计假设基础上的客观设计，尽管具有适用性，但并不一定具有适应性。影响经济组织的外部因素不断的变化，也要求会计处理技术体现个性差异，前提假设受到个性挑战。适用与适应使现实需要难以满足，于是实务中便出现了“按照”、“套用”等人为对策。由于“按照”“套用”的业务事项的对象及时间空间差异，加之主观对对象的理解不同。因此即使是同经济业务事项，也就仅能从是否有用的角度评判。

②会计政策的选择。会计政策的选择性提供了代理人的会计选择权利。选择的效率性必然会导致代理人在行使会计选择权时，利用契约的不完备，安排有利于私人的契约成本，从而产生机会主义。在激励约束机制尚未健全的情况下，机会主义行为会受到代理人选择权的保护，人为 *** 作会计政策现象。便可能发生政策由会计选择的自由度，在政策d性和由此产生的机会主义倾向的共同作用下被放大。会计信息的虚假由非法变成现实的“合理”而客观存在。

③会计信息的披露：负债表、利润表、现金流量表及附注构成的信息披露结构是不完备的。如果将会计信息视为一种相对独立的“物品”，那么，它也具有相应的“制造者”和“消费者”。任何一个“制造”或“消费”会计信息的主体，都能或至少是期望能从“制造”或“消费”的行为中获取收益。在“制造”会计信息中人为做假是基于会计信息披露缺泛制度化，法律化的刚性约束。尽管新《会计法》对责任人追究了“制造者”会计信息失真的法律责任，但执法空间的存在，使得这种追究以从根源上杜绝会计信息失真的发生。假如在一定时期的制度安排鼓励提供高质量的会计信息，并对实施这种行为的主体给予奖励，则市场上普遍提供的信息其质量应当能令人满意；反之，如果市场不奖励，甚至惩罚提供高质量会计信息的主体，那些提供虚假会计信息的主体又能获得不菲的收益，则市场上普遍流行的会计信息，虚假成定必定居多。同时在会计信息披露时，追加具有独立权威的会计审计，（虽不能防止审计与会计的联合“作案”）但至少可以从结构上控制会计信息失真发生的可能性。因此，会计信息披露无论是制度的安排还是结构上的缺陷，客观上培养了会计信息失真繁衍的土壤。

④绩效考核及用人制度。现行的企业绩效考核不再是单纯衡量一个企业经营状况，而更多地赋予了政治的成份。出于政治目的需要，部分企业负责人仍至地方政府非常重视会计信息的“数量意义”，对其质量的关注只停留在文件和会议上。这是因为按照现行的用人制度（特别是国有企业）企业的亏损将丧失责任人仕途上的升迁的机会。政治好处的获得刺激了弄虚假的快速模仿。会计数据不真实，会计信息失真的现象较为普遍。目标管理作为保障未来绩效稳定取得的手段，能充分挖掘企业潜能，推动资源有效配置。但由于目标的刚性约束效益（一届政府的政绩反映，经营者持续座位或升迁的条件）的存在，上下联合作假已成为不公开的秘密。“上有政策，下有对策”既是对这种现象的贴切反映，又是对现行考核方式和用人制度滋生了会计虚假信息的诠释。

三、会计信息失真的源头治理

会计基础工作比较薄弱，不少内部制度不完善，现在无论国有或非国有，大型或中小型企业的财务制度都或多或少地存在缺陷。如：帐帐、帐实、帐证、帐表不符，会计科目使用不当，入帐的原始凭证不合法等。例：某财务有限公司为了少缴存准备金，擅自改变会计处理，仅1999年就少缴存款准备金1157万元。无论是制度或法规都是人为的事先约定和安排，无法回避个人主观偏好的影响；会计监督认识不到位，以做好帐，管好帐为标准的会计工作考核使内控虚设，代理人的某种意图左右会计工作原则，使有良知的会计人员仍要为守住饭碗而为之；权与法的错位，政府财务管理由微观向宏观的转变，为私人欲望的满足创造了一定条件。法律法规约束力相对下降；因而一些企业弄虚作假，人为 *** 作会计信息，有的企业及其***为达到偷逃国家税收、完成上级任务、个人出政绩等目的，不惜采取转移收入或费用，随意变更会计报表合并范围，人为调节利润，向不同的使用者提供不同的报表等违规手段 *** 纵会计信息。综上所述，违法性会计信息失真的主要动因在于：①市场运行过程中人为因素、大量存在。②市场管理者及监管者创非理性行为。③市场参与者的非市场经济意识。

四、建议与思考

对于处转型期间的我国市场经济的发展，会计信息失真的危害很可能是灾难性的。治理我国会计信息失真问题刻不容缓。首先要建立会计信息质量检查体系，明确目的、目标、主体、客体，即“为什么查”、“谁来查”、“查谁”、“查什么”等。其次从具体方面政府部门应实施会计监督，一是各单位是否依法设置会计账等；二是会计凭证、会计账等，财务会计报告和其他会计资料是否完整；三是会计核算是否符合会计法和国家统一的会计制度的规定；四是从事会计工作的人员是否具备从业资格。再次从宏观方面去遏制和消除违法性会计信息失真，应从以下几方面入手：

1、加强市场环境和市场秩序的治理和整顿，以及建立科学，行之有效的市场经济运行机制、管理制度和约束体系。

2、以企业作为独立的市场主体为出发点，建立科学的公司治理结构和组织管理机制，强化企业内部管理与内部控制的科学化和有效性。

3、以企业经营者为核心，建立科学和激励机制和约束机制，界定以经营者业绩为基础的经营者权利、责任和利益合理的“制度安排”体系。

4、在进一步完善法律法规制度体系的同时，强化刚性法律法规的“硬约束”。

参考文献：

张新民《企业财务报表分析》对外经济贸易大学出版社2001年

张维迎《博弈论与信息经济学》上海三联书店上海人民出版社1996年

陈汉文《中国注册会计师职业道德研究》中国金融出版社2000年

陈信元等。我国会计信息环境的初步分析。会计研究。20008

刘峰《制度安排与会计信息质量》。会计研究。20017

王跃堂、孙铮、陈世敏、《会计改革与会计信息质量》。会计研究。20017

财政部会计司编《企业会计制度讲解》北京：中国财政经济出版。2001

晓远《试论会计信息披露的供给理论》。会计研究。19986王峻慧

我国会计职业道德缺失的传统哲学诠释

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会计职业道德教育在会计学历教育中存在的问题,设计出会计职业道德教育的目标和内容,提出

被引用次数：10 相关文章 所有 3 个版本 引用

[引用] 当前会计人员职业道德缺失的思考及教育途径[J]

周红， 林学明 - 财会探析, 2007

被引用次数：12 相关文章 引用

会计职业道德探究

王静 - 2010 - cdmdcnkicomcn

本文正是在这样的背景下,通过从对道德的溯源,以及对道德、职业道德和会计职业道德概念的探索

着手,简要介绍了世界主要国家可借鉴的会计职业道德规范体系并与我国现有的会计职业道德规范

体系进行了有针对性的对比研究,进而分析了会计职业道德缺失的现状及造成的危害。本文

被引用次数：4 相关文章 引用

更多

会计诚信与会计职业道德建设

李兰兰 - 山西财经大学学报, 2007 - 万方数据资源系统

首先通过对财务信息虚假现象的分析,提出了加强会计诚信与职业道德建设的重要性

及必要性,然后对会计职业道德存在的问题和会计诚信缺失的原因进行了剖析,并构建

了会计职业道德的内容体系,最后提出了综合治理的解决措施

被引用次数：9 相关文章 所有 3 个版本 引用

诚信与会计职业道德研究

袁学英 - 长安大学学报, 2005 - cdmdcnkicomcn

建设的重要性和紧迫性。其次,通过对道德、职业道德和会计职业道德的系统研究,并结合市场经济

条件下的道德观,对会计职业道德的概念予以重新界定,使之在外延上更加完善,并根据重新界定后

的概念构建了会计职业道德的内容体系。再次,对会计职业道德存在问题和会计诚信缺失的原因

The enterprise internal control theory

The internal control is an important symbol of modern enterprise management, through the practice of the conclusion is: to control is strong, weak, without control is controlled, disorderly The new regulations "accounting law 27 units shall establish and perfect the system of supervision unit interior accountant Unit interior accountant controls on the execution, the internal control is

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 According to the control of the internal control can be divided into different purpose accounting control and management control 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 Accounting control and management control and not mutually exclusive, incompatible, some control measures can be used for accounting control, and can also be used to 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 Its main functions: one is to achieve target management policy and management, Second is the assets of safety protection unit is complete, prevent loss of assets, Three is to guarantee the business and financial accounting information authenticity and integrity In addition, the legitimacy of the financial activities within the unit is the internal control goals

Good, although the internal control to achieve these goals, but whether the internal control design and operation, it is not how to eliminate its inherent limitations This limitation must also be clear and prevention Main show is: (1) the limited by cost benefit principle, (2) if the employee has different responsibility ignore control program, misjudgment, even the collusion, inside and outside, often cause in fraud internal control malfunction, (3) management personnel abuse, and to set up or Passover control of internal control ignored, also can make the establishment of internal control non-existing

Second, the basic structure of internal control

The basic structure of internal control Mainly includes control environment, accounting system and control procedures in three aspects:

(a) control environment 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 Specific include: management ideas and management style, unit organization structure, functions and managers of these functions, determine the powers and responsibilities of the manager monitoring and inspection method, the working personnel policy measures to control, and its implementation, this unit of various external business relations

(2) accounting system Accounting system refers to establish accounting and accounting supervision procedure and method of business activities 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

2 and measurement value of economic business, so in the financial and accounting reports records in the appropriate monetary value

3 and determine the time, business to business records in the appropriate accounting period

4 in the financial and accounting reports, business and proper disclosure of expression related matters

(3) control procedures Control program to formulate policy and managers to ensure a certain procedure 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

Third, the basic way of internal control

The basic way of internal control mainly has: organization planning control, authorized control, budget control, material control, cost control, risk control and audit control

(a) to organize the control According to the internal control requirements, the unit in determining the organizational structure and improve the process, incompatible duties shall follow the principle of separation, the so-called incompatible duties, refers to those if by a man or a department, and may cheat yourself concealing its position of frauds The economic activity of the unit can usually divided into five stages: namely, the approval issued by authorized, execution, and records Normally, if each step by the relatively independent researchers (or department), can guarantee the separation incompatible duties, facilitating the function of the internal control Organize and control mainly includes two aspects:

1 and incompatible duties of separation If the accounting work of accountant and cashier incompatible duties, need to separate 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 Incompatible duties separation is based on the assumption that two personal unconscious accomplice a possibility, but the possibility of a person gains more than two people If this hypothesis, breakthrough incompatible duties of separation cannot play control function [NextPage]

2, the organization's control 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 Specific requirement is: the responsibility and authority of the organizations must be licensed and guarantee the authority within the scope of authority without intervention, Each business must pass in operation of the department and guarantee in different departments concerned to check each other, In every business, should belong to was not inspectors, in order to ensure that the inspectors check out the problem was solved quickly

(2) authorized control The authorized department of internal control unit to handle business or staff access control Some departments or units within a clerk in the treatment of economic business, must be authorized or approved to, no approval Authorized control unit can guarantee the implementation course and abuse 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 Authorized the basic control requirement is: first, must be clear and specific license authorization of the general line and responsibility, Secondly, to clear the authorized business each program, Again, to establish the necessary examination system, to ensure that the processing after the authorized business working quality

Some current unit executes leadership "pen", with the approval of the internal control principles and requirements, should reform Practice has proved, rights should be restricted, lose the right to restrict the corruption which easily

(3) budget control Budget control is an important aspect of internal control, including financing, financing, purchasing, production, sales, investment and management activities 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 Second, the budget shall be permitted by the authorized to budget adjustments to budget and more practical Third, it shall timely feedback or regular budget implementation

(4) physical assets control Physical assets control mainly include restrictions to control inventory control and regular two, this is the real assets of unit of safety control measures There are two main: first, to limit to strictly control, to physical assets and the relevant documents of the physical assets, such as cash and bank deposit, securities and inventory, warehouse, the warehouser except cashier personnel and other personnel is limited, contact, to ensure the safety of assets 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 In addition to the above, physical assets control say from broad sense, also include the physical assets of purchase, storage, and shipping and sales process control

(5) cost control Modern cost control can be divided into "extensive" and "intensive" two 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 These two kinds of methods, combining modern 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 First, the raw materials procurement cost control For bulk materials generally used to open ZhaoBiaoFa or according to manufacturer direct purchasing Second, the use of materials cost control 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 Veto Second, it is the cost control of various assignments, and through the analysis of cost drivers, costs and expenses of the collection, not only more reasonable truly computational cost, and thus find income and cost ratio or not only put no gains, so can largely reduce costs Third, product sales, cost control Mainly propaganda cost control, notable is, advertising, promotional role played only product quality is the foundation of the user's trust Therefore, we should grasp investment and expenses of the matching principle [NextPage]

2 and intensive cost control And can be divided into two types: one is to improve production technology by to reduce cost control There are many ways to improve production technology, such as the introduction of new production line adopts high-tech products, etc Two is improved by process to reduce the cost of cost control Intensive cost control on intellectual achievements, it can make the excess profit achievements

(6) risk control Risk is usually referred to as a result of the action, and the risk associated with another concept is uncertain 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 For example, enterprise test-manufacturing a new product, this product can certainly advance trial success or failure But don't know these two consequences of possibility appeared Business decisions are generally in uncertain circumstances In practice, a result of action has many may not sure, risk, And as a result of the action, it is certainly not risk The risk control is to prevent and avoid as far as possible adverse outcome 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 Risk management refers to the production and business operation reasons for corporate profits to the uncertainty 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 Operational risk changes from the external, nonetheless, enterprises should adopt the effective internal control measures to prevent

2, financial risk Financial risk and risk, it is to because debt and the enterprise's financial results for uncertainty 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 When the enterprise rate than pre-tax profit margins funds borrowed funds rate, use borrowed money earn profits and residual interest except compensation and thus make the self-capital profitability improve 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 risk for financing risk 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 For financial risk control, the key is to ensure a reasonable capital structure, maintain the appropriate level of debt, should make full use of the debt management skill gain financial leverage income, improve the self-capital profitability, To avoid excessive debt caused by the financial risk, which is the important link of the enterprise internal control, must take the necessary measures to prevent fundraising risk

(7) auditing control Audit control mainly refers to the internal audit, internal audit and control of accounting is to supervise Accounting information to internal audit, internal control is an integral part of the internal control is a kind of special form Internal auditing is an organization in all kinds of activities and the internal control system of independent evaluation to determine whether the policy implementation, establish the procedure is in compliance with the standard of resources utilization, whether reasonable, effective and unit of objectives achieved Internal audit content is very extensive, generally include internal financial audit and internal management audit Internal audit supervision of accounting information, and is not only the internal control is effective means to ensure that the accounting information is true and complete 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

In addition to the above seven internal control, and documentation control Performance control and worker quality control, etc The new system of accounting supervision system on the unit interior, the main contents of the internal control system Including: responsibilities, and strict procedures, truthfully record, regular check, etc In practice, establishing and implementing internal control should also consider: enterprise scale, organizational system and the owners' rights and interests; etc Business property, diversity and complexity, Transfer, processing, and the methods to information, Applicable regulatory requirements, etc At present many enterprise internal control was not good, except knowledge level, the main reasons of the administration is to establish and implement effective internal control of power, pressure, coerce, enough 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 To help enterprises to establish internal control, can consult other countries and regions, by the relevant departments of the internal control of some important industry and points for each unit, reference, and learning to use gradually perfect the internal control system, in order to promote the comprehensive enterprise in our country, and in essence

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