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中文4500字本科生毕业设计(论文)外文原文及译文所在系管理系学生姓名郭淼专业会计学班级学号指导教师2013年6月外文文献原文及译文1InternalControlEmergenceanddevelopmentofthetheoryoftheevolutionoftheinternalcontrolInternalcontrolinWesterncountrieshavealonghistoryofdevelopment,accordingtotheinternalcontrolcharacteristicsatdifferentstagesofdevelopment,thedevelopmentofinternalcontrolcanbedividedintofourstages,namelytheinternalcontainmentphase,theinternalcontrolsystemphase,theinternalcontrolstructurephase,:infancyinternalcontrolBeforethe1940s,."ountingDictionary"definitionofinternalcheckis"anizationandmodeofoperation,,eachbusinessthroughthenormalfunctioningofotherindividualsordepartmentsforcross-examinationorcross-,theinternalcontainmentfunctionisalwaysanintegralpart."Thelate1940s,"troubleshootingavarietyofmeasures"-examinationorcross-,theimplementationofinternalcheckfunctioncanberoughlydividedintothefollowingfourcategories:physicalcontainment;mechanicalcontainment;institutionalcontainment;"securityistheresultofchecksandbalances,"whichisbasedontwoassumptions:First:twoormorepersons西安交通大学城市学院本科毕业设计(论文)2ordepartmentsmakingthesamemistakeunconsciouslychanceisverysmall;Second:,anizationstocontrol,:generatingofinternalcontrolThelate1940stotheearly1970s,basedontheideaof?

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