【导语】“zxdf”通过精心收集，向本站投稿了7篇外文参考文献格式标准，以下是小编精心整理后的外文参考文献格式标准，仅供参考，希望能够帮助到大家。
- 目录
篇1：外文参考文献格式标准
期刊作者.题名[J].刊名，出版年，卷(期)：起止页码
专著作者.书名[M].版本(第一版不著录).出版地：出版者，出版年.起止页码
论文集作者.题名[C].编者.论文集名.出版地：出版者，出版年.
起止页码
学位论文作者.题名[D].保存地点：保存单位，年份
专利文献题名[P].国别，专利文献种类，专利号.出版日期
标准标准编号，标准名称[S]
报纸作者.题名[N].报纸名，出版日期(版次)
报告作者.题名[R].保存地点：年份
电子文献作者.题名[电子文献及载体类型标识].文献出处，日期
文献类型及其标识
根据GB3469 规定
①期刊[J]
②专著[M]
③论文集[C]
④学位论文[D]
⑤专利[P]
⑥标准[S]
⑦报纸[N]
⑧技术报告[R]
电子文献载体类型用双字母标识，例如：
①磁带[MT]
②磁盘[DK]
③光盘[CD]
④联机网络[OL]
①联机网上数据库[DB/OL]
②磁带数据库[DB/MT]
③光盘图书[M/CD]
④磁盘软件[CP/DK]
⑤网上期刊[J/OL]
⑥网上电子公告[EB/OL]
期刊论文
[1]周庆荣，张泽廷，朱美文，等.固体溶质在含夹带剂超临界流体中的溶解度[J].化工学报，1995，46(3)：317 323
[2]Dobbs J M, Wong J M. Modification of supercritical fluid phasebehavior using polor coselvent[J]. Ind Eng Chem Res, 1987,26:56
[3]刘仲能，金文清.合成医药中间体4-甲基咪唑的研究[J].精细化工，
(2)：103-105
[ 4 ] Mesquita A C, Mori M N, Vieira J M, et al . Vinyl acetatepolymerization by ionizing radiation[J].Radiation Physics and Chemistry,2002, 63:465
专著
[1]蒋挺大.亮聚糖[M].北京：化学工业出版社，2001.127
[2]Kortun G. Reflectance Spectroscopy[M]. New York: Spring-Verlag,1969
论文集
[1]郭宏，王熊，刘宗林.膜分离技术在大豆分离蛋白生产中综合利用的
研究[C].余立新.第三届全国膜和膜过程学术报告会议论文集.北京：高教出版社，1999.421-425
[2]Eiben A E, vander Hauw J K.Solving 3-SAT with adaptive geneticalgorithms [C].Proc 4th IEEE ConfEvolutionary Computation.Piscataway:
IEEE Press, 1997.81-86
学位论文
[1]陈金梅.氟石膏生产早强快硬水泥的试验研究(D).西安：西安建筑科学大学，2000
[ 2 ] Chrisstoffels L A J . Carrier-facilitated transport as a
mechanistic tool in supramolecular chemistry[D].The Netherland：TwenteUniversity.1988
专利文献
[1]Hasegawa, Toshiyuki, Yoshida,et al.Paper Coating composition[P].EP 0634524.1995-01-18
[ 2 ] 仲前昌夫， 佐藤寿昭. 感光性树脂[ P ]. 日本， 特开平
[3]Yamaguchi K, Hayashi A. Plant growth promotor and productionthereof [P].Jpn, Jp1290606.1999-11-22
[4]厦门大学.二烷氨基乙醇羧酸酯的制备方法[P].中国发明专利，
CN1073429.1993-06-23
技术标准文献
[1]ISO 1210-1982，塑料 小试样接触火焰法测定塑料燃烧性[S]
[2]GB 2410-80，透明塑料透光率及雾度实验方法[S]
报纸
[1]陈志平.减灾设计研究新动态[N].科技日报，1997-12-12(5)
报告
[1]中国机械工程学会.密相气力输送技术[R].北京：1996
电子文献
[1]万锦柔.中国大学学报论文文摘(1983-1993)[DB/CD].北京：中国百科全书出版社，1996
篇2：外文参考文献格式标准
英文文献采用 APA格式 ：
单一作者著作的书籍：
姓，名字首字母.(年). 书名(斜体). 出版社所在城市：出版社.
Sheril, R. D. (1956). The terrifying future: Contemplating color television. San Diego: Halstead.
两位作者以上合著的书籍：
姓，名字首字母., & 姓，名字首字母.(年). 书名(斜体). 出版社所在城市：出版社. Smith, J., & Peter, Q. (1992). Hairball: An intensive peek behind the surface of an enigma. Hamilton, ON: McMaster University Press.
文集中的文章：
Mcdonalds, A. (1993). Practical methods for the apprehension and sustained containment of supernatural entities. In G. L. Yeager (Ed.), Paranormal and occult studies: Case studies in application (pp. 42C64). London: OtherWorld Books.
期刊中的文章(非连续页码)：
Crackton, P. (1987). The Loonie: God's long-awaited gift to colourful pocket change? Canadian Change, 64(7), 34C37.
期刊中的文章(连续页码)：
姓，名字首字母.(年). 题目. 期刊名(斜体). 第几期，页码.
Rottweiler, F. T., & Beauchemin, J. L. (1987). Detroit and Narnia: Two foes on the brink of destruction. Canadian/American Studies Journal, 54, 66C146.
月刊杂志中的文章：
Henry, W. A., III. (1990, April 9). Making the grade in today's schools. Time, 135, 28-31.
1.中英文论文参考文献标准格式(最新)
2.外文参考文献标准格式
3.外文参考文献的标准格式
4.英文参考文献标准格式
5.参考文献格式国家标准
6.英语论文参考文献格式
7.毕业论文外文文献格式要求
8.英语毕业论文参考文献标准格式
9.学术论文参考文献格式及要求
篇3：本科毕业论文外文参考文献标准格式
本科毕业论文外文参考文献标准格式
格式要求
一、翻译的外文文献一般为1~2篇，外文字符要求不少于1.5万(或翻译成中文后至少在3000字以上)。
二、翻译的外文文献应主要选自学术期刊、学术会议的文章、有关着作及其他相关材料，应与毕业论文(设计)主题相关，并作为外文参考文献列入毕业论文(设计)的参考文献。并在每篇中文译文首页用“脚注”形式注明原文作者及出处，中文译文后应附外文原文。
三、中文译文的基本撰写格式为题目采用小三号黑体字居中打印，正文采用宋体小四号字，行间距一般为固定值20磅，标准字符间距。页边距为左3cm,右2.5cm,上下各2.5cm,页面统一采用A4纸。
四、封面格式由学校统一制作(注：封面上的“翻译题目”指中文译文的题目，附件1为一篇外文翻译的封面格式，附件二为两篇外文翻译的封面格式)，若有两篇外文文献，请按“封面、译文一、外文原文一、译文二、外文原文二”的顺序统一装订。
标题(20字以内，可用副标题补充说明，4号黑体加粗。居中)
(5号 空一行)
外文作者署名(Times New Roman5号，居中)
(5号 空一行)
(外文翻译成中文的内容)(5号宋体)
(5号 空一行)
外文着录
(填写此项内容)(5号宋体)
按照： 着录/ 题名/ 出版事项顺序排列注明
期刊--着者，题名，期刊名称，出版年，卷号(期号)，起始页码。
书籍--着者，书名，版次(第一版不标注)，出版地，出版者，出版年，起始页码。
说明：译文前面附被翻译的外文原件复印件，复印件用与论文稿纸相同大小的白纸(A4纸张)复印
参考文献范例：
[1] FREDERICK S,RICHARD B,ERIC M, Full body interface pressure testing as a method for performance evaluation of clinical support surfaces [Jj. Applied Ergonomics, 1998,29(6)： 491-497.
[2]Roy J E, Dick F S, Eus J W.Skin temperature and sleep-onset latency: Changes with age and insomnia [J]. Physiology Behavior, 2007, 90(2-3)： 257~266.
[3]Hyunja L, Sejin P. Quantitative effects of mattress types (comfortable vs. uncomfortable) on sleep quality through poly-somnography and skin temperature[J]. International Journal of Industrial Ergonomics,2006, 36(11)： 943一949.
[4]Miguel L T, Rosa P J. Objective firmness, average pressure and subjective perception in mattresses for the elderly [ J].Applied Ergonomics, 2008, 39(1)：123-130.
[5]Ling L T,Hau M L.Effects of bedding systems selected by manual muscle testing on sleep-related respiratory disturbances [J] .Applied Ergonomics, 2008,39(2)：261-270.
[6]Haex B. Back and bed: Ergonomic Aspects of Sleeping CRC Press, Boca Raton,FL, 2004.
[7]Hildebrandt V H, Back pain in the working population: prevalence rates in Dutch trades and professions [J]. Ergonomics, 1995, 38.
[8]Lee H, Park S. Quantitative effects of mattress type on sleep quality through polysomnography and skin temperature [J]. Industrial Ergonomics, 2006, 36:934-949.
[9]Jacobson B H,Wallace T J, Smith D B, et al. Grouped comparisons of sleep quality for new and personal bedding systems [J]. Applied Ergonomics, 2007,39.
[10]Bader.GQ Engdal S. The influence of bed firmness on sleep quality [J]. Applied Ergonomics, 2000,31.
[11]BUCKXEP, FERN ANDES A. Mattress evaluation-assessment of a cont act pres sure,comfort and discomfort [J]. Applied Ergonomics, 1998,29(1)。
[12]DE VOCHTAJW, WILDERB D Q BANDST RABER. Biomechanical evaluation of our different mattresses [J]. Applied Ergonomics,2006,37(3)。
[13]Allyson Tenney.Technical Rationale for the Standard for the Flammability (Open Flame) of Mattress Sets and Responses to Related Public Comments[J].Engineering Sciences,2006(6)。
[14]Alihankaa J,Vaahtorantaa K. A static charge sensitive bed:A new method for recording body movements during sleep Electroencephalography and Clinical Neurophysiology[J]. International Journal of Industrial Ergonomics,1979,46 (6)。
[15]Slater K. Human comfort[M], Spring.eld. IL,1985.
[16]Leea H, Park S- Quantitative effects of mattress types(comfortable vs uncomfortable)on sleep quality through polysomnography and skin temperature[J]. International Journal of Industrial Ergonomics, 2006,36(11)。
[17] CPSC 16 CFR Part 1633,Standard for the Flammability (Open Flame) of Mattress Sets; Final Rule. Consumer Product Safety Commission[S]. March 15,2006.
[18] Memorandum from Allyson Tenney, ES,to Margaret Neily, Engineering Sciences. Technical Rationale for the Standard for the Flammability (Open Flame) of Mattress Sets and Responses to Related Public Comments[R]. January 6,2006.
1.本科毕业论文外文参考文献标准格式
2.本科毕业论文参考文献标准格式
3.外文参考文献格式标准
4.英语毕业论文参考文献标准格式
5.本科最新毕业论文参考文献范例
6.本科毕业论文参考文献书写格式
7.学术论文参考文献标准格式
8.大学毕业论文参考文献格式
9.论文参考文献著录标准及范围
10.国家标准的参考文献
篇4：毕业论文外文文献格式
参考文献的引用应当实事求是、科学合理，不可以为了凑数随便引用。毕业论文外文文献的格式是什么?
毕业论文外文文献格式
格式要求
一、翻译的外文文献一般为1~2篇，外文字符要求不少于1.5万(或翻译成中文后至少在3000字以上)。
二、翻译的外文文献应主要选自学术期刊、学术会议的文章、有关着作及其他相关材料，应与毕业论文(设计)主题相关，并作为外文参考文献列入毕业论文(设计)的参考文献。并在每篇中文译文首页用“脚注”形式注明原文作者及出处，中文译文后应附外文原文。
三、中文译文的基本撰写格式为题目采用小三号黑体字居中打印，正文采用宋体小四号字，行间距一般为固定值20磅，标准字符间距。页边距为左3cm,右2.5cm,上下各2.5cm,页面统一采用A4纸。
四、封面格式由学校统一制作(注：封面上的“翻译题目”指中文译文的题目，附件1为一篇外文翻译的封面格式，附件二为两篇外文翻译的封面格式)，若有两篇外文文献，请按“封面、译文一、外文原文一、译文二、外文原文二”的顺序统一装订。
标题(20字以内，可用副标题补充说明，4号黑体加粗。居中)
(5号 空一行)
外文作者署名(Times New Roman5号，居中)
(5号 空一行)
(外文翻译成中文的内容)(5号宋体)
(5号 空一行)
外文着录
(填写此项内容)(5号宋体)
按照： 着录/ 题名/ 出版事项顺序排列注明
期刊--着者，题名，期刊名称，出版年，卷号(期号)，起始页码。
书籍--着者，书名，版次(第一版不标注)，出版地，出版者，出版年，起始页码。
说明：译文前面附被翻译的外文原件复印件，复印件用与论文稿纸相同大小的白纸(A4纸张)复印
参考文献范例：
[1] FREDERICK S,RICHARD B,ERIC M, Full body interface pressure testing as a method for performance evaluation of clinical support surfaces [Jj. Applied Ergonomics, 1998,29(6)： 491-497.
[2]Roy J E, Dick F S, Eus J W.Skin temperature and sleep-onset latency: Changes with age and insomnia [J]. Physiology Behavior, 2007, 90(2-3)： 257~266.
[3]Hyunja L, Sejin P. Quantitative effects of mattress types (comfortable vs. uncomfortable) on sleep quality through poly-somnography and skin temperature[J]. International Journal of Industrial Ergonomics,2006, 36(11)： 943一949.
[4]Miguel L T, Rosa P J. Objective firmness, average pressure and subjective perception in mattresses for the elderly [ J].Applied Ergonomics, 2008, 39(1)：123-130.
[5]Ling L T,Hau M L.Effects of bedding systems selected by manual muscle testing on sleep-related respiratory disturbances [J] .Applied Ergonomics, 2008,39(2)：261-270.
[6]Haex B. Back and bed: Ergonomic Aspects of Sleeping CRC Press, Boca Raton,FL, 2004.
[7]Hildebrandt V H, Back pain in the working population: prevalence rates in Dutch trades and professions [J]. Ergonomics, 1995, 38.
[8]Lee H, Park S. Quantitative effects of mattress type on sleep quality through polysomnography and skin temperature [J]. Industrial Ergonomics, 2006, 36:934-949.
[9]Jacobson B H,Wallace T J, Smith D B, et al. Grouped comparisons of sleep quality for new and personal bedding systems [J]. Applied Ergonomics, 2007,39.
[10]Bader.GQ Engdal S. The influence of bed firmness on sleep quality [J]. Applied Ergonomics, 2000,31.
[11]BUCKXEP, FERN ANDES A. Mattress evaluation-assessment of a cont act pres sure,comfort and discomfort [J]. Applied Ergonomics, 1998,29(1)。
[12]DE VOCHTAJW, WILDERB D Q BANDST RABER. Biomechanical evaluation of our different mattresses [J]. Applied Ergonomics,2006,37(3)。
[13]Allyson Tenney.Technical Rationale for the Standard for the Flammability (Open Flame) of Mattress Sets and Responses to Related Public Comments[J].Engineering Sciences,2006(6)。
[14]Alihankaa J,Vaahtorantaa K. A static charge sensitive bed:A new method for recording body movements during sleep Electroencephalography and Clinical Neurophysiology[J]. International Journal of Industrial Ergonomics,1979,46 (6)。
[15]Slater K. Human comfort[M], Spring.eld. IL,1985.
[16]Leea H, Park S- Quantitative effects of mattress types(comfortable vs uncomfortable)on sleep quality through polysomnography and skin temperature[J]. International Journal of Industrial Ergonomics, 2006,36(11)。
[17] CPSC 16 CFR Part 1633,Standard for the Flammability (Open Flame) of Mattress Sets; Final Rule. Consumer Product Safety Commission[S]. March 15,2006.
[18] Memorandum from Allyson Tenney, ES,to Margaret Neily, Engineering Sciences. Technical Rationale for the Standard for the Flammability (Open Flame) of Mattress Sets and Responses to Related Public Comments[R]. January 6,2006.
1.毕业论文格式
2.毕业论文正文要求格式
3.修改毕业论文标题格式
4.法学毕业论文格式要求
5.毕业论文封面格式要求
6.标准毕业论文排版格式
7.医学毕业论文格式要求
8.毕业论文格式通知
9.毕业论文格式
10.学术毕业论文提纲格式
篇5：职业生涯规划外文文献
当你准备考虑怎样计划自己的职业时，很多人都不是很肯定职业计划的意思，对我们来说，我们认为确定职业计划是你在一个选择的领域内或职业中，有想出一个好的计划来帮你达到你的目标。
为什么决定要一个职业目标？一个职业目标将会帮助你决定的想要集中为谋生做的工作。它指导你，激励你并且帮助你完成你想要达到的目标。一个职业目标设定后，能帮助你集中认真的处理你的工作，并且为你以后想要过的生活做的事情做出决定。一个职业目标可能是一位具体的像工作那样的一位办事员或者老师，再者一个职业目标可能是你想要工作的一个特别的领域，例如运输或者教育。
事业目标也许帮助你发现你的天分、技能和能力。你从来不会想过你会拥有一些特殊的技能。许多工作可能性存在于你选择的任一事业。有事业目标可能引导你，宁可做你想要做的工作。好好地过你的生活，而不是无目的地从一个工作到另一个工作的漂移。一旦你选择了一种事业，它将会是对你有益处的战略计划，认真地考虑以后的职业生涯，以找到你需要采取的行动，来实现你的目标和步骤。未来是变化莫测的，但是，你应该做事业目标和仍然计划必要的步骤，以更好的实现你的目标。
2 期望与失望
每个目标都是一个被期望的或渴望想要得到的结果，我们称这为期望。我们的期望帮助保留我们的动力。当我们体会了我们的目标真正的含义，我们经常感觉喜悦和满意。我们大家有期望和失望。在考虑我们的目标设计的过程中，我们必须随时准备着有失望。事业规划简单地说是目标计划以设置目标的意图为工作和用某些方式来进行我们的工作的领域。你更多懂得它怎么运作，使你可能更好的达到预期的目标，由运用过程将给你带来一些方便。事业规划简单地应该是目标计划后，为工作和事业设置目标的意图。为了保持竞争力，你需要以可能灵活。敏捷的运用你的技能，并且不断的增加你自身的技能，以增强竞争力。你能做的一些事是：去学校和老师沟通，采取专题学术讨论会或研讨会，跟上行业杂志趋势和博学多才的学者谈话，了解社会的最新动向职业规划 今天，它是根据我们的关心程度和时间安排为我们采取某种训练以熟悉全部的形式。当我谈到训练或技巧，我不是仅谈论到像组织和时间安排，虽然这些很重要。但是，压力处理，解决问题，风险采取，和克服耽搁，命名一些对达到你的目标有帮助的同等重要的事情。
3 事业规划的重要性
我们假设你选择的工作领域，
事业规划不是对那个领域进行基础的一次性的规划，而是一个持续的过程；实际上，你能称它终身过程，在人的一生中不断的在进行着。我们是在不断的事业规划中成长与学习。并且如同我们，我们的兴趣和需要总是不断的在改变，事业规划不是仅仅制造好的方案来使你的工作或事业更完美，而是帮助你做许多目标设计来调整你的工作走向，使你能更好的理解你的世界和工作的运作。
事业规划是预计，预言和计算所有有可能帮助你的目标的步骤，在这个过程中，你会一直做出不同的选择。当你选择一个而放弃另一个时，这叫机会成本。机会成本是当你做出选择而放弃另一件事情时，你将会错过这件事带给你的好处。在事业规划中，我们需要记住的是我们的机会成本和总考虑到将来我们的生活中可能发生的事情，那些事业成功的人知道自己的工作将会怎么发展。如同你比起看工作职位及艰苦的工作环境，更喜欢了解事业规划的流程。
事业规划是一个过程，是一个持续不断运行的周期运动。当你渴望你的事业有所变化，那么这个过程可能会重覆许多次。在计划你的事业时，设法找到能是为你辅导和协助你走正确路的人。事业规划和所有的目标调协和计划都是一样的.。区别是，你会将你的事业和工作目标从你可以得到的所有目标中分开来设计。
多数人不愿将他们的愿望和梦想联系实际，是因为他们不去实现他们的愿望和梦想以及不做一定的目标计划，目标是一个最终达到的梦想。
人们不为他们自己设计职业目标有很多原因。最大的原因是他们不了解什么是目标设置，目标设置的过程是技巧。我们大家在自己的生活中做一些目标来实现这些目标。但多数这些不是大的目标或改变生活的目标，像进入商业。改变的事业，或者变得富裕，写小说，或者去做一个高级检查员主管等，或者在你工作的领域里成为一个专家，避免这些事业规划中出现的错误。当你还是一个孩子，你向往的是做一个医生，宇航员或公主。而是当你逐渐变老，“等你长大了想做什么”的问题仍然会继续围绕着你，“我今年20岁”你可能想说“我怎么样才能知道我想要成为什么人？”
是否要等你真正进入大学或当你准备毕业时，才开始事业目标规划呢，其实现在正是时候开始考虑你的事业规划。当一些书籍无法告诉你怎么选择你的职业方向时，Donald Asher在他的书里讲述了一些怎么样避免共同的事业规划差错，以及怎么得到一个喜欢的工作。
(1) .不要混淆什么是你喜欢做的工作与什么是你善长做的工作。如果你柔滑的声音，你不需要在婚礼上才唱你的生命之歌，或者如果你在用香料方面有一种离奇的功能，你也不一定要成为厨师。首先开始你的事业兴趣搜集，先拿出两张纸，分别在每张纸上写下你喜欢做的工作和善长做的工作。选择其中一个最合适的工作。虽然它也许要求更多深入的探索，纸上写的什么是你最喜欢最重要的。为什么？由于如果你喜欢做某件事，你将为它做更多的事，而不仅仅为一张规划而支付薪金的支票。你将经常做这个工作，并且会在训练中投资，当做这件事情遇到困难时，你也会不顾一切的想去克服它，想去完成它。你将会一直做这个工作，到你善长这个工作。而且还远远不止这些。
篇6：毕业论文外文文献格式要求
根据《普通高等学校本科毕业设计(论文)指导》的内容，特对外文文献翻译提出以下要求：
一、翻译的外文文献一般为1～2篇，外文字符要求不少于1.5万(或翻译成中文后至少在3000字以上)。
二、翻译的外文文献应主要选自学术期刊、学术会议的文章、有关著作及其他相关材料，应与毕业论文(设计)主题相关，并作为外文参考文献列入毕业论文(设计)的参考文献。并在每篇中文译文首页用“脚注”形式注明原文作者及出处，中文译文后应附外文原文。
三、中文译文的基本撰写格式为题目采用小三号黑体字居中打印，正文采用宋体小四号字，行间距一般为固定值20磅，标准字符间距。页边距为左3cm，右2.5cm，上下各2.5cm，页面统一采用A4纸。
四、封面格式由学校统一制作(注：封面上的“翻译题目”指中文译文的题目，附件1为一篇外文翻译的封面格式，附件二为两篇外文翻译的封面格式)，若有两篇外文文献，请按“封面、译文一、外文原文一、译文二、外文原文二”的顺序统一装订。
篇7：内部控制外文文献翻译
内部控制外文文献翻译
文献出处: Lakis V, Giriūnas L. THE CONCEPT OF INTERNAL CONTROL SYSTEM: THEORETICAL ASPECT[J]. Ekonomika/Economics, 2012, 91(2).
原文
THE CONCEPT OF INTERNALCONTROLSYSTEM:
THEORETICALASPECT
Vaclovas Lakis, Lukas Giriūnas*
Vilnius University, Lithuania
Introduction
One of the basic instruments of enterprise control, whose implementation in modern economic conditions provide conditions for achieving a competitive advantage over other enterprises is the creation of an effective internal control system. In the industry sector, the market is constantly changing, and this requires changing the attitude to internal control from treating it only in the financial aspect to the management of the control process. Internal control as such becomes an instrument and means of risk control, which helps the enterprise to achieve its goals and to perform its tasks. Only an effective internal control in the enterprise is able to help objectively assessing the potential development and tendencies of enterprise performance and thus to detect and eliminate the threats and risks in due time as well as to maintain a particular fixed level of risk and to provide for its reasonable
security .
The increasing variety of concepts of internal control systems requires their detailed analysis. A detailed analysis of the conceptions might help find the main reasons for their increasing number. It may also help to elaborate a structural scheme of the generalized concept of internal control. Consequently, it may help decrease the number of mistakes and frauds in enterprises and to offer the precautionary means that might help to avoid mistakes and build an effective internal control system.
The purpose of the study: to compile the definition of the concept of internal control system and to elaborate the structural scheme of the generalized conception for Lithuanian industrial enterprises.
The object of the research: internal control.
To achieve the aim, the following tasks were carried out:
to examine the definitions of internal control;?
to design a flowchart for the existing definitions of internal control;?
to formulate a new internal control system definition;?
to identify the place of the internal control system in a company’s objectives and ? its management activities.
Study methods: for the analysis of the conceptions of control, internal control, the concept of internal control system, systematic and comparative means of scietific methods of analysis were used.
1. Research of control conception
According to J. Walsh, J. Seward (1990), H. K. Chung, H. Lee Chong, H. K.
Jung (1997), control may be divided into two types C internal and external controls those might help to equalize authority or concerned party‘s attitudes to some certain organization control. Internal control involves the supreme enterprise control apparatus and enterprise shareholders, whereas external control might be defined as the power in the market or branch, competitive environment or state business regulation. Such analytical division is essential when analysing industrial or other enterprises, because this attitude to control makes it more specific and properly defined.
The identification of an appropriate primary theoretical base is an important task in forming the structure of knowledge about the study subject. Appropriately selected conceptions enable to elucidate the essence of the processes, to characterize them and to realize their interplays and interaction principles. Conceptions may be defined as a summation of empirical cognition which transforms practically achieved results into conceptions. The above ideas might be taken as abstractions and lead to an ungrounded conclusion, and through conceptions the reality might be lost. Operating with more than one conceptions allows to form a universal opinion about the reality. Noteworthy, when operating with conceptions an optimal agreement might be found between theory and practice: using the common point of contact C conceptions C a theorist and a practician will always find the way and understand one another.
The main problem of internal control is related to the definition of control conception and the identification of the place of internal control in an organization. Constant changes of the extent, functions and roles of internal control enable to form a
common definition of internal control and to identify its place in an organization.
Analysis of the concept of internal control and its interpretation are essential for assessing the internal control system, because the conception of control is widely used not only in scientific research, but also in the daily activities of an enterprise; therefore the same conception might have a lot of various meanings and interpretations. Analysis of the concept provides conditions for the further research, because it is impossible to form a model of internal control assessment if the research object is unknown. A lot of definitions and variations of control can be found in the publications by Lithuanian and foreign scientists and in public information sources. For example, in the Dictionary of International Words (2002), control is defined as:
supervision, inspection of something; comparison of actual and required ? conditions;
an enterprise or a group of people that control the work and responsibility of other ? enterprises or groups of people;
maintenance of something.?
On the other hand, in the specialized Dictionary of Economic Terms (2005), control is defined as a performance with a definite influence on the management of an enterprise, as rights based on laws and contracts that involve proprietary rights to the whole property or its part, or any other rights that enable to exert a significant influence on the management and performance of an enterprise, or state supervision. Even in common information sources the definitions of control are formulated differently, although the common meaning is quite similar. Analysis and practical
studies of Lithuanian scientists’ works enable to state that there is no one solid concept, definition or description of control. For example, E. Bu?kevi?iūt? (2008) says that when control is more particularly defined, its rules and requirements are described in more detail, it becomes more effective, more specific, more psychologically suggestive, it gives more freedom limits of choice for supervisors and less possibilities of lawlessness for people under control when. Identifying the object of the research, it should be noted that different definitions of control are given in scientific studies by Sakalas, 2000; Navickas, 2011; Katkus, 1997; Bu?kevi?iūt?, 2008; Drury, 2012; Bi?iulaitis, 2001; Lee Summers, 1991; Patrick, Fardo, 2009; Spencer, Pickett, 2010; Gupta, 2010 and other Lithuanian and foreign scientists (see Fig. 1).
The different conceptions and their interpretations indicate that there is no solid opinion about how to define control, and even scientists and practicians themselves do not agree upon a unified definition or description of control or the conception of internal control and its interpretations. In scientific literature, different interpretations of control conceptions are usually related to different aspects of this conception, and their meaning in different situations may be defined in different ways depending on the situation and other external factors. According to A. Katkus (1997), C. Drury (2009), R. Bi?iulaitis (2001), D. R. Patrick, S. W. Fardo (2009), K. H. S. Pickett (2010), during a long-term period control is usually related to achieving the already settled goals, their improvement and insurance. In other information sources (Dictionary of International Words, 2002; Sakalas, 2000; Bu?kevi?iūt?, 2008; Lee Summers, 1991) control is emphasized as a certain means of inspection which
provides a possibility to regulate the planned and actual states and their performance. Despite these different opinions, control might be reasoned and revealed as a traditional function of any object of control, emphasized as one of the main self-defence means from the possible threats in the daily performance of an org第一文库网anization. There is also a more modern approach. For example, V. Navickas (2011) and P. Gupta (2010), presenting the concept of control, name it not only as one of the main factors that influence the organization’s performance and influences its management, but also as one of the assessment means of the taken decisions and achieved values. Such interpretation of the conception of control shows the main role of control. For example, R. Kanapickien? (2008) has analysed a big number of control definitions and says that only an effective and useful control should exist in an enterprise because each enterprise tries to implement its purposes and avoid the possible losses, i.e. mistakes and frauds. According to J.A. Pfister (2009), there are several types of control, and they can be grouped into strategic, management, and internal control. Thus, different researchers give different definitions of control, their descriptions have different goals, but different control definitions lead to numerous variations in the analysis of the conception of control. Thus, to create an effective control, the presence of its unified concept becomes a necessity and the basis for ensuring an effective control of the organization’s performance. The existence of different conceptions of control also indicates that there might be different types or kinds of control.
2. The conception of internal control
Historical development of internal control as individual enterprise system is not as broad as other management spheres in science directions. The definition of internal control was presented for the first time in 1949 by the American Institute of Certificated Accountants (AICPA). It defined internal control as a plan and other coordinated means and ways by the enterprise to keep safe its assets, check the covertness and reliability of data, to increase its effectiveness and to ensure the settled management politics. However, the presented definition of control concept has been constantly improved, and nowadays there is quite an extensive set of conceptions that indicates the system of internal control as one of the means of leadership to ensure safety of enterprise assets and its regular development. In 1992, the COSOmodel appeared; its analysis distinguished the concepts of risk and internal control. Nnow, the concept of internal control involved not only accounting mistakes and implementing means of their prevention, but also a modern attitude that might identify the spheres of control management and processes, and also a motivated development of their detailed analysis. The Worldwide known collapses of such companies as Enron, Worldcom, Ahold, Parmalat and others determined to issue in 2002 the Law of SarbanesCOxley in the USA, in which attention is focused on the effectiveness of the enterprise internal control system and its assessment. Such a significant law as that of SarbanesCOxley has dearly show that not only the internal control system must be concretized and clearly defined, but also the means of implementing the internal control system and assessing their effectiveness must be covered. The concept of internal control was further improved by such Lithuanian and foreign scientists as A.
Сонин (2000), D. Robertson (1993), M.R. Simmons (1995), I. Toliatien? (2002), V. Lakis (2007), R. Bi?iulaitis (2001), J. Mackevi?ius (2001) and the international scientific organizations COSO, INTOSAI, CICA, IT Governance Institute.
A comparative analysis of the introduced concepts of internal control shows that the usage of the concept of internal control is quite broad as it is supposed to involve the performance not only of the state, but also of the private sector. Although the conception of internal control is defined in different ways emphasizing its different aspects, the essential term still remains the same in all authors’ definitions: internal control is the inspection, observation, maintenance and regulation of the enterprise’s work (see Fig. 3.).
It should be also be mentioned that the system of internal control may be defined in different ways every time. For example, R. T. Yeh and S. H. Yeh (2007) pay attention to the fact that usually such values as honesty, trust, respect, openness, skills, courage, economy, initiative, etc. are not pointed out, although they definitely can influence not only the understanding of the concept of internal control, but also its definition, because in different periods of time and in different situations it can obtain slightly different shades of meaning. Control and people, and values produced by people or their performance are tightly connected; consequently, internal control must be also oriented to the enterprise’s values, mission and vision; it does not matter how differently authors define the conception assessment limits: significant attention must be paid not to internal control itself, but to the identification of its functions and evaluation. Mostly internal control is concerned with authority management tools that help to control processes and achieve enterprise goals (COSO, 1992; Сонин, 2000; INTOSAI, 2004; CobiT, 2007; Toliatien?, 2002; Coco, 1995).
C.J. Buck, J.B. Breuker (2008) declare internal control as a mistake detecting and correcting
system; although J. Mackevi?ius (2001) and R. Bi?iulaitis (2001a) state that internal control is defined as a summation of certain rules, norms and means, actually such definitions are identical, but internal control must be related to safety, the rational use of property and the reliability of financial accounting.
Results of a comprehensive analysis of internal control enable to state that, although different authors give different definitions of internal control, there are still some general purposes of the system of internal control, aimed, to ensure reliable and comprehensive information, to protect the property and documents, to enssure an effective economic performance, observation of accounting principles and presentation of reliable financial records, obeying laws and executive acts, enterprise rules and the effective control of risk. Analysis of concept of internal control, presented in both foreign and Lithuanian literature enables to formulate its generalized definition: the system of internal control is part of enterprise management system, which ensures the implementation of its goals, effective economic and commercial performance, observance of accounting principles and an effective control of risks, which enables to minimize the number of intentional and unintentional mistakes and to avoid frauds in the process of enterprise performance, made by its authority or employees.
The internal control system in a company must cover and help to properly organize and control the entire activity of the company; thus, according to majority of authors, internal control is all-inclusive activity in financial and management accounting, as well as in the strategic management of projects, operations, personnel
and the total quality management. However, the most important thing is that internal control should not only cover the entire activity of the company, but also take into account its objectives, goals and tasks in order to make its economic-commercial activity as effective as possible. Analysis of scientific literature in the field shows that it is important not only to predict the particular areas of internal control and interrelate them, but also to stress that the most important objective of internal control is the effective management of risk by identifying and eliminating errors and frauds inside the company. Therefore, the concept of internal control offered by the authors covers a company’s areas of activities, its tasks and objectives; also, it provides for the main goal C an effective risk management.
Despite the quantitative indicators used for goal assessment, each enterprise and especially extractive industry enterprises where attention should be focused on avoiding mistakes and fraud should elaborate and introduce a really effective and optimal system of internal control and accounting so as to strengthen its position in the market and optimize profitability.
Conclusions
The analysis of control definitions has shown that rather wide variations of definitions and their interpretations prove control to be a wide concept, mainly due to the fact that control has quite many different aspects and its meaning in different situations may be also defined differently.
Nevertheless, there are still some general aspects of the system of internal control, which include ensuring reliable and comprehensive information, protecting the
property and documents, to ensure an effective economic performance, keeping to the principles of accounting and presenting reliable financial records, obeying laws and executive acts, enterprise rules and ensuring an effective control of risk.
As a result of the study, the authors present an inclusive and generalizing definition of internal control: the system of internal control is part of the enterprise management system that ensures the implementation of the enterprise’s goals, its effective economic-commercial performance, observance of accounting principles and an effective control of work risks, which enables to minimize the number of intentional and unintentional mistakes, and to avoid frauds in the process of enterprise performance, made by its authority or employees.
译文
内部控制制度：理论研究
拉基斯，卢卡斯
维尔纽斯大学，立陶宛
引言
企业控制的基本工具之一，建立一个有效的内部控制制度，为现代经济条件下企业获得竞争优势提供了条件。在工业领域，市场是不断变化的，这就要求改变的对内部控制的态度，要认识到它不仅仅是财政的一方面，而是对整个控制过
程的管理。内部控制成为风险控制的手段和方法，帮助企业实现其目标和执行其任务。在企业中，进行有效的内部控制能够帮助他客观地评估企业业绩的潜在的发展和趋势，从而及时检测和消除威胁和风险，保持某一特定的风险级别，以确保企业安全。
与日俱增的各种关于内部控制制度的概念需要他们的详细分析。对其概念的详细分析可以帮助找到他们主要原因。同时也能为内部控制的广义概念提供结构方案。因此，它可以帮助企业减少内部错误和欺诈行为，这些预警措施能避免错误出现以及建立一个有效的内部控制制度。
这项研究的目的：著述内部控制制度概念的内涵，并阐述立陶宛工业企业内部控制一般性观念的结构方案。
研究的对象：内部控制。
为了达到目标，应进行如下工作：
审查内部控制的定义，
为现有的内部控制概念设计流程图，
设想一个新的内部控制制度定义，
确定公司内部控制制度的目标及其管理活动。
研究方法:分析控制的概念，内部控制的概念，内部控制制度的概念，使用系统和比较这两个科学的分析方法。
1.对控制概念的研究
沃尔什，苏华德（1990），控制可以分为两种类型――内部和外部控制可能有助于平衡权力或关注相关方对某些特定组织控制的态度。内部控制涉及到最高的企业控制设备和企业股东，而外部控制可能被定义为市场或分公司的力量，竞
争环境或国家业务监管部门。当分析工业或其他企业时，这样的划分与分析是必要的，因为它能使控制概念更加具体和恰当。
形成关于研究主题的知识结构，确定一个适当的理论基础是一项重要的任务。适当选择的概念可以解释过程的本质，进一步的刻画他们并实现他们的相互影响和交互原则。概念可以定义为经验认知的总和，将实际取得的结果转换成概念。以上想法可能会被视为抽象或者导致一个无根据的结论，并且可能导致事实的丢失。多个概念将形成一个普遍的对现实的看法。值得注意的是，当理论和实践之间的最优协议达成后：运用联系的关键点――概念――理论家和有经验的人总会找到和理解彼此的方式。
内部控制的主要问题是控制概念的定义和识别组织中内部控制的地位。不断变化的程度，内部控制的职能和角色可以形成一个共同的内部控制的定义并确定它在一个组织中的地位。
分析内部控制的概念对评估内部控制系统是必不可少的，因为控制的概念不仅被广泛应用于科学研究中，而且也广泛应用于企业的日常活动中，因此同样的概念可能会有很多不同的含义和解释。分析概念为进一步研究提供了条件，因为如果研究对象是未知的，就不可能形成一个内部控制评估的模型。关于控制的很多定义和变化可以在立陶宛和外国科学家的出版物中找到。例如，在国际字典(2002)，控制被定义为：
监督，视察某物；比较实际和必须的?条件；
一个企业或一群人，控制其他的工作和责任?企业或团体的人；
维护某物。
另一方面，在经济术语的专业词典(2005)，控制被定义为一个对企业管理具
有确切影响的行为，根据法律和合同的权限，涉及整个或其部分财产所有权，或任何其他权利，能对企业绩效与管理或者国家监督产生重要影响。即使在公共信息资源下，控制的定义也有一定的差异，尽管公共信息资源非常相似。立陶宛科学家的分析和实际研究表明，对于控制定义的阐述，目前还没有一个固定的概念。例如，Bu?kevi?iūt?(2008)认为，当控制被赋予特别的定义时，就要更详细的描述它的规则和要求，它也会变得更有效、更具体、更具有心理暗示，它给予监督者更多的自由选择限制，处于控制之下的人们违法的可能性也大大降低。确定研究的对象，应该注意的是，关于控制的不同定义，Sakalas，2000；Navickas，2011；Katkus，1997；Bu?kevi?iūt?，2008；Drury，2012； Bi?iulaitis，2001；Lee Summers ，1991；Patrick, Fardo，2009；Spencer, Pickett，2010；Gupta ，2010以及立陶宛和外国其他科学家作出了不同的描述(见图1)。
不同的.观念以及他们的解释表明，对于控制的定义没有一个固定的观点，甚至科学家与专家对于控制的概念、内部控制的概念解释没有达成统一意见。在科学文献中，对于控制概念的不同解释通常与这个概念的不同方面相关，根据现状与其他外部因素，在不同情况下他们的含义可能会以不同的形式来定义。根据A. Katkus(1997)，C. Drury (2009)，R. Bi?iulaitis(2001)，D.R. Patrick・S.W. Fardo(2009),K.H.S・ Pickett (2010)，长期控制通常与完善与稳固已达到的目标相关。其他信息来源(国际词汇字典，2002；Sakalas，2000；Bu?kevi?iūt?，2008；李萨默斯，1991)控制被强调作为一个特定的检查手段提供了控制调节计划、发展现状以及绩效的可能性。尽管有这些不同的观点，控制的存在应当是合理的，对于控制对象的监督，其强调作为一个重要的正当防卫，对组织绩效和日常运转起一个重要的监督作用。（完整译文请到百度文库）还有一个更具现代化
的方式。例如，V. Navickas(2011)和P. Gupta (2010)认为，控制不仅是影响组织绩效和管理一个主要因素，而且能作为评估决策和实现价值的手段。这样的解释控制的概念显示了控制的主要作用。例如，R. Kanapickien?(2008)对控制的许多种概念作了分析，认为，一个企业应当具备一个有效的和有用的控制，因为每个企业都试图实现它的目标，避免可能的损失，如错误和欺诈。根据J.A. Pfister (2009)的观点，控制的类型有很多种，可分为战略、管理和内部控制。因此，不同的研究人员对于控制的定义不同，它们的解释有不同的标准，但是，控制的不同定义致使对于控制概念分析的多重变化。因此，创建一个有效的控制，统一其概念十分必要，他是确保有效控制组织绩效的基础。不同控制概念的存在也标志着可能有不同的类型或种类的控制。
2．内部控制的概念
内部控制的历史发展作为私企体系的一部分，在科学方向上不如其他管理领域广泛。内部控制的定义首次是由美国注册会计师协会(会计师协会)在1949年提出。它将内部控制定义为企业保护其安全的资产的一种计划或其他协调手段与方式，检查隐秘的与可靠性数据，增加其有效性及确保管理政治的顺利解决。然而，对于控制概念的解释不断得到完善，当前的概念已变得非常广泛，内部控制制度作为组织领导保护企业资产的安全及其正常发展的手段。1992年，COSO模式出现，分析了风险和内部控制的概念。现在，内部控制的概念不仅涉及一种核算错误和防范风险的手段，而且当前的观点认为，其能识别控制管理和流程的范围。全世界都知道的倒闭公司如安然、世通、阿霍德、帕玛拉特和其他决定2002年宣布破产的公司――美国的奥克斯利，他们关注的重点是企业内部控制系统的有效性及其评估。这样的重要法律如萨班斯-奥克斯利法案的代价不仅表明，内部控制制
度的概念必须得到清晰地界定，同样也意味着实施内部控制制度和评估其有效性的方式必须有所转变。内部控制的含义通过立陶宛和外国科学家Сонин(2000)，D・罗伯逊(1993)，M.R.西蒙斯(1995)，I.Toliatien?(2002),V. Lakis(2007),R. Bi?iulaitis(2001),J. Mackevi?ius(2001)和《国际科学组织COSO，国际最高审计机关组织，亚信论坛，IT治理研究所的研究变得更加完善。
结论
对于控制概念的分析表明，大幅度变化的定义和解释证明控制是一个广泛的概念，主要是因为这样的事实：控制有许多不同的方面，它的意义在不同的情况下也可以有不同的定义。
尽管如此，内部控制制度的仍然有许多基本的方面，其中包括确保可靠和全面的信息，保护财产和文档，以确保一个有效的经济效益，遵循会计原则以提供可靠的财务报告，遵守法律和行政条例、企业规则和确保风险的有效控制。
这项研究的结论是，作者提出了一个包容性的概念，概括了内部控制的定义:内部控制制度是企业管理体系的一部分，以确保企业目标的实现，具有有效的经济商业效益，其遵守会计准则并能有效地控制风险，降低错误发生的概率，并避免企业活动过程中的欺诈行为。
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