中小型企业内部控制制度的建设外文翻译.doc

外文文献翻译 原文： On the construction of the internal control system for SMEs 资料来源: /?i258280_ [Abstract] the arrival of the knowledge economy today, the effect of business environment not only more complex and more unstable, it is becoming increasingly fierce market competition, how to enhance the competitiveness of enterprises, improve the Economic efficiency of enterprises, as enterprises are most concerned problems. internal control system for the enterprise to adapt to the needs of production and management generated, is a modern Enterprise Management system, an important part. to strengthen internal supervision and management is to improve the management level and economic efficiency, and promote enterprise Development fundamental measures. In this paper, the construction of small and medium enterprises the importance of internal control systems, internal control system and medium enterprises, the problems and how to establish effective internal control system in terms of the internal control system for small and medium enterprises some research. Keywords: internal control system of internal control within the system construction With the development of market economy, accounting penetrate into all areas of economic activity, accounting Information has increasingly become the government authorities, investors, creditors and the public for macro-control, improve economic management, and evaluation of financial situation, to prevent operational risks , an important basis for making Investment decisions. However, in real life, due to the weak legal system and supervision mechanism is not complete, some enterprises account by account peripherals, false accounting information and other illegal accounting practices: the states tax evasion, transfer national assets, cheating investors and the public in order to achieve various illegal purposes. These problems affect not only the accounting functions of the play, but also seriously jeopardize the social and economic order.