财务控制方面外文文献摘录

1、外国文献摘录Financial Internal ControlWith the development of economic globalization and information era, sound corporate governance and internal control as the key to survival and development of enterprises in the increasingly competitive environment. Enhance the development of financial information for

2、the expansion and the value of the internal control objectives provide a convenient, but the financial information business processes change, new internal control elements. This paper studies the information environment in the basic elements of financial internal control, and how to build the financ

3、ial system of internal controls in the information technology environment.First, financial management information and financial internal control Overview.Financial management information is based on Business Process Reengineering, the use of computer technology, network technology and database techn

4、ology, new technologies, systematic management thinking, the use of financial information platform to integrate information for the company's operational decisions, management decisions, strategic Decision to provide accurate financial information. Enterprise financial management information sys

5、tem directly affects the efficiency of the system of internal control.Financial internal control, financial organizations to protect the security of corporate assets, to ensure complete and accurate financial information, and promote the financial management policies are effectively implemented to i

6、mprove the efficiency of financial activities,to control financial risk, prevent fraud behavior in hand to achieve the financial goals of a management system and method. Corporate financial internal control system consists of the control environment, control environment, risk assessment (risk apprai

7、sa1) control activities (control the activity), information and communication (information and communication), monitoring (monitoring.) And other five basic elements.Successful financial management information technology to lay a solid foundation for enterprise information technology, information sh

8、aring and information integration, and promote the modernization of financial management and business management. Successful internal control to ensure the security of corporate assets are complete, the quality of financial management information as well as the smooth realization of business objecti

9、ves plays an important role. Sound financial management information and improve the internal control system, internal control system to provide support and protection for the financial management information.Second, financial management information on financial internal control.Financial management

10、information on the implementation process, the change in the financial work processes, work areas, work, and also a new financial structure, financial operation mechanism as well as financial management. From the control environment, risk assessment, control activities, information and communication

11、, monitoring the impact of the five aspects outlined the information environment on the internal control elements of corporate finance.(1) Information on the financial control environment. The control environment is to establish and implement a variety of factors have a significant impact on the fin

12、ancial internal control systems,collectively, is to control the environment is the basis of other internal control elements. In the information environment, corporate finance and internal control environment, financial management structure is flat, the decision makers and implementers to communicate

13、 more directly,significantlyreduced the level ofinternal control ofcorporate finance, but the responsibilityismore clear, efficiency is more improved; In addition, the flat financial The organizational structurewill enable the financial internal control methods and management concepts change.(2) inf

14、ormation on the financialrisk assessment. Information technology environment,thefinancial management of the external environment andinternal factors change, accompanied bychanges inbusiness processes, system openness, the dispersion of information, sharing of data,greatly changed in the past closed

15、centralized state the operating environment, thus changing thetraditional content and methods of risk control.(3) information on financial control activities. Control activities in order to ensure that directives are implemented, formulation and implementation of control policies and procedures is n

16、ecessaryto prevent or reduce the loss of the measures taken against the risk involved to achieve organizational goals. Enhance the diversity, flexibility, and efficiency of the financial controls andIT reference, to strengthen the prevention, detection and correction of the financial internal contro

17、l. Control of the focus from control of the main changes for the common man-machine control, the control program should also be compatible with computer processing.(4) the right to information and communication. In information technology financial management process, you need timely and accurate acc

18、ess to financial information from internal and external communication, and within the financial organization to enable finance staff to access information about its control responsibilities to fulfill its responsibilities. The combination of financial information systems and modern information techn

19、ology with an open, real-time, the technicalcharacteristics of the electronic financial system of internal controls to show new features and play a new role.(5) Information on financial controls. The financial internal control procedures of the financial internal control to a certain degree of depen

20、dence and increase the likelihood of errors recurring. Application of information technology, financial internal control to manual control and process control combines the features. In the IT environment, it should be noted that the supervision of the financial internal control, and timely assessmen

21、t of control design and operation by the appropriate personnel at the appropriate time.Third, the financial internal control system in the information environment.Due to more use of IT, given the financial internal control new meaning to the development control system to contain a combination of sys

22、tem security and auditing. Financial internal control system can be divided into two major system control and management control.1. a system control. System control and program design, operation and maintenance, data processing, network maintenance and management related to the reliability of the co

23、ntrol system. Combination of control in corporate financial management information and internal control,mainly related to two aspects of system security and system operation.2. management control. Management control is the use of modern management, organizational planning, resource usage restriction

24、s on the principle of development such as business processes, work procedures, job setting, the division of responsibilities, authority to authorize a series offinancial and other internal management systems. Financial management information to re-optimize the allocation of resources, internal contr

25、ol should make the appropriate changes and adjustments.(1) improve the financial internal control environment to develop the IT capacity of the enterprise as a wholeIn order to adapt to the changes of the control environment, you need to improve the financial internal control environment, develop th

26、e IT capacity of the enterprise as a whole.(2) establish and perfect a reasonable risk assessment systemFinancial management environment, risk assessment is the process control, system control and management control of data the results of statistical, summary, analysis, combined with the resources a

27、nd the operation and the external environment, internal control risk assessment for the internal control decisions to provide a scientific basis to establish a risk assessment of feedback mechanisms.(3) the means of control should be fully introduce information technology to enhance the financial in

28、ternal controlAn effective financial internal control system requires the preventive check and corrective control. In the IT environment, the widespread use of IT provides a strategic opportunity to support decision-making and improve business and information processes, but also provide opportunities for the prevention, detection and correct the error or fraud.(4) to strengthen the control of the accounting information systemWith the universal application of com