会计与经济学杂志翻译版

著作中国与中东欧国家农业合作战略研究，编著，参编，中国农业科学技术出版社，2008利用基本面分析在股市获利 全书翻译 中国青年出版社，2007波段交易入门 全书翻译 中国青年出版社，2008短线交易五大绝技 全书翻译 中国青年出版社，2008股票投资者必知的21个蜡烛图 全书翻译 中国青年出版社，2008论文近年来国际农产品价格变动趋势分析 中国禽业导刊，2008，5中国农业生产结构研究 中国老区建设，2008，3《GTAP模型动态和静态模拟方法的比较》 《资本内生化条件下建立中澳自贸区对世界经济的影响》第六章（对外经贸大学资助课题报告） 2007，8中印建立自贸区的经济影响 WTO经济导刊，2006，11推广转基因抗虫棉对次要害虫农药施用的影响分析 农业技术经济，2007，1作为研究人类行为的金融经济学 云南财贸学院学报，2003，3噪声交易的进化博弈分析 云南财贸学院学报，2003，1习惯及价值导向的购买行为 译著 AMBIO人类环境杂志（SCI收录），2005，34(4-5)社会可持续性与合作学习 译著 AMBIO人类环境杂志（SCI收录），2005，34(4-5)食品生产的可持续发展：猪肉生产情景的案例研究 译著 AMBIO人类环境杂志（SCI收录），2005，34(4-5)金融约束：一种新模式 译著 国际经济与贸易情况，2003，1

早期的账目仅为了帮助商人更好地记住自己的收入支出，因此当时账目记录的使用者主要投资者，业主或是独立的个体商者。待到最初简单的会计账目形式已无法满足商业投资人的需求，14世纪意大利北部一些需求更大商业资本的地区开始出现复式计帐模式。一些联合发行股份的公司衍生出更雄厚的会计受众：无专业资本知识但仅凭会计账目来提供一切必需的信息。会计学的进一步扩展昭示着其内部分支的出现：会计学按照服务对象不同，可分为财务会计（也有称为对外会计）和主要为单位内部经营管理需要提供信息服务的管理会计（也有称为对内会计）。如今我们称会计学是 “商业沟通的语言”，是因为它一个商业实体所有财务信息的载体。侧重于向实体内部人士汇报的会计学被称为管理会计或对外内会计，它主要的职能是为雇员，管理层，董事会以及稽核者提供必要的会计信息。管理会计主要为企业实体的管理与运作提供基本的信息。而为企业实体外部的人士提供账务信息的称作财务会计会对外会计，财务会计指通过对企业已经完成的资金运动全面系统的核算与监督，为外部与企业有经济利害关系的投资人、债权人和政府有关部门提供企业的财务状况与盈利能力等经济信息。财务会计准则的主体被称为通用会计原则，可缩写成GAAP。

Internal audit in enterprise management role　　【Abstract】 at this stage in the management of some enterprises there are inadequate accounting system, accounting information Article combines the work of audit problems and job experience gained to explore the internal audit in corporate governance in the important role of great importance to analyze the enterprise need for internal 　　【Key Words】 internal audit; enterprise management; an important role in　　Market economy, because of socio-economic sectors, organizational forms, employment forms and modes of distribution have increasingly diversified, and people's interests are bound to the pattern of diversity and complexity of the original interest in the kind of single to large-span, multi-layered relationship between the pattern of benefits C Interest on Change is reflected in the ideology is bound to lead to moral conflict, resulting in some ugly social phenomenon on the frequency is, the social atmosphere has been contaminated are indisputable facts, and then some trampling of credit fraud and fake acts are "Development market economy "has become the name of a clear In accounting is also encountered in the field of economic development and moral 　　First, corporate accounting information is inadequate, accounting irregularities, the reasons for false information　　The first unit is responsible for some people in order to achieve the higher authorities or the various economic indicators in order to achieve other purposes, at the inter-annual accounting profits adjustable, so that an individual be able to get the reputation and economic benefits, incite, instigate, or force virtual loss of accounting personnel to do to hide income, or concealment of income to do virtual loss, certain accounting personnel should not insist on an objective and fair and in accordance with the law the principle that only knows how to please and obey the leadership, to fabricate false accounting information, false accounting reports, with the result that accounting information 　　Second, because some enterprises a low level of accounting personnel, business and job lazy, mainly accounting for the accounting personnel only, ignore account, not reconciliation, not outstanding, will be substantial revenue and expenditure accounts linked to transactions, so that long-term business contactsclean-up,confusion, the formation of bad debts, bad debts, bad debts more, resulting in more businesses or assets of non-performing assets and so false questions, and sometimes give enterprises an unnecessary economic 　　Three because of enterprise management systems are not perfect, imperfect, and not enough coordination of business unit, the business should not in an orderly manner, resulting in false accounting If the enterprise because of material procurement personnel, material custody department personnel or supplies which do not match the material in accordance with the regulations should not have to, invoices, bills of materials before processing storage, cause material differences in cost-sharing rate unreasonable, resulting in business Materials costing 　　Two, internal audit at the modern enterprise financial management and business management has a positive role in modern business management are an important