公司简介(英译汉)

第一篇：公司简介(英译汉)

翻译实践（英译汉）

Brief Introduction to Sony(China)Co.L td

Set up in October, 1996 in Beijing, Sony(China)Co.Ltd.is a wholly foreign owned subsidiary that manages and coordinates Sony’s activities in the Chinese market.The products Sony sells in China to name a few are: plasma/liquid crystal color television, the digital cameras, the notebook computers, the family theater system, DVD players, data projection cameras, Memory Sticks and so on.At present Sony has general asset of 5 billion US dollars in China’s electronic industry, the total investment has surpassed 800,000,000 US dollars, including six factories.Sony employs about 10,000 staff in China.The CEO of Sony Group once pledged to the board of directors that the developing Chinese market would be regarded as the most important one in the future, and hoped that China would become the growth engine in the East Asian service region and surpass the Japanese market to become inferior only to the US market.索尼中国分公司的简要介绍

1996年10月索尼（中国）有限公司在北京成立，这是一家独资子公司，主要是管理和协调索尼在中国市场的活动。索尼在中国销售的产品名称数有：等离子/液晶彩色电视，数码相机，笔记本电脑，家庭影院系统，影碟机，数据投影相机，记忆棒等。到目前为止，索尼公司总资产有5000000000美元，在中国电子行业的总投资已超过800000000美元，包括六个工厂。同时索尼在中国拥有约10000个员工。索尼集团的首席执行官曾承诺董事局，中国市场的开发将被视为最重要的一部分，并希望中国将快速增长，服务于东亚地区和超越日本市场成为仅次于美国市场。

第二篇：英译汉练习

英译汉练习（1）08011班李莹莹080114124

中国国家技术进口公司招标通告

编号：TCB 827010

中国国家技术进口总公司(以下简称“中技”)根据中华人民共和国对外经济关系与贸易部与日本海外经济合作基金会签订的京秦铁路、兖石铁路、大瑶山隧道以及石臼所港口四项建设工程贷款协议，被授权采用国际竞争方式对上述项目建设所需的信号设备、通讯设备、电力以及高空电力牵引线设备、电线电缆、水泵、施工设备、玻璃等进行采购。所有款项通过贷款方式实现。

本公司诚邀信誉良好经验丰富的制造商和（或）在合格货源国组建注册并由该国控股的贸易公司（涉及所有发展中国家，包括中国以及所有经济合作与发展组织OECD成员国）参与上述竞标活动。对此招标有兴趣的制造商和（或）贸易公司请于1983年1月20日前以函告拟供贷项目并向我公司提交预审材料。全部材料请以英文书写，一式三份。材料应涉及以下条例：

①参与竞标制造商和（或）贸易公司名称及所属国名称。

②参与竞标公司的历史简介。

③参与竞标公司的规章制度。

④竞标公司的组织结构、主要负责人及所属财团。

⑤竞标公司的实收资本，最近三年的贸易总额及净利润总额。

⑥竞标公司的绝信银行名称以及该银行所出具的资信证明。

⑦对竞标公司授权代理的相关信息以及制造商的授权书（若该竞标公司为代理）。

⑧制造商的相关信息以及其最近三年类似产品的生产和销售情况，参照清单、质量保证书。

⑨竞标公司对以上所提供物品的供贷能力及交货时间。

凡在前两轮招标中审查合格的竞标公司需提交补充材料。

若在此招标书刊登起一年内我们如需购买上述所列中任一项设备，我们将直接向本次资格预审合格者发信任询价并不再重新刊登招标通告。

英译汉练习（1）08011班李莹莹080114124

中国国家技术进口总公司第七业务部

地址：中国北京市西郊区二里沟

电报地址：TECHIMPORT BEIJING

电传：22244 CNTIC CN

电话：890931-240，242

第三篇：英译汉翻译技巧

英译汉翻译技巧

王 瑛

英译汉部分要求翻译单句, 而不是段落或篇章。考生首先要读懂句子,了解句子的语法结构、使用的固定词组、习惯用法及词与词之间的语义关系, 然后, 再正确分析原文的语言现象和逻辑关系,进行透彻的理解, 最后, 力图用简洁明了的汉语表达出原文的意思。因此, 考生有必要掌握一些基本的翻译技巧。

一、翻译技巧一

一般的英译汉考题不会只是简单句。我们在做题时, 首先要从语法入手, 找寻和确定句子大的框架结构, 通过分析把句中的从句和插入部分先排除掉, 明确句子结构有助于我们正确理解整句话的意思。

(一)重点分析句子结构

其实, 就英语的句子结构而言, 是有规律可循的。除去省略句、倒装句、感叹句和

一些特殊句子外, 英语句子的结构可归纳为三类: 1.to be句型: 主语 + be + 表语

Miss Jones is a manager.琼斯小姐是位经理。

2.to do句型: 主语 + do +(宾语)+(状语)He teaches English in this school.他在这所学校教英语。

3.there be句型: There be + 主语 + 状语

There are beautiful wildflowers in the hills.山中有美丽的野花。

(二)确定语法现象和惯用结构

英译汉考题中常见的重点语法有: 时态、语态、主语从句、表语从句、宾语从句、同位语从句、定语从句、状语从句、动词不定式、动名词、分词、虚拟语气、倒装句、强调句等。考生要非常熟悉这些语法现象, 才不至于对句子产生误解。例如:

 Anyone who is interested in it can go with us.对这事感兴趣的人可以跟我们去。(who引导定语从句修饰主语anyone) The problem discussed at yesterday’s meeting is very important.昨天会上讨论过的那个问题非常重要。(过去分词短语作后置定语修饰主语the problem) You could have done better if you had been more careful.要是细心一点的话，你就会做得更好。(if 引导虚拟语气的条件状语从句) Hardly had I said that when she entered the room.我刚说完，她就进来了。(倒装句, 否定词hardly位于句首, 助动词had 放在主语I之前) It was not until last night that I noticed this matter.直到昨晚我才注意到这件事。(强调句: It was not until+强调成分+that句子其余成分) The books were either works on travel or detective novels.这些书要么是关于旅行的, 要么就是侦探小说。(连接词either„ or„连接两个表语)(三)熟悉固定搭配词组和习惯用法

英译汉考题中还常常会设计一个关键的考点 – 固定搭配的词组和习惯表达法, 旨在考查考生对词汇的掌握和运用情况。考生在理解这些习惯用语时会感到很困难, 这是因为单从组成某个习惯用语的词的字面意思上来理解其含义, 往往会出偏差, 必将影响到对整个句子的理解。例如:

 They came up with a cure for the disease at last.他们最终发现了治疗这种疾病的方法(短语动词,意为“提出;发现”)

 The news got around by word of mouth.这一消息通过人们的口传播开来。(介词短语,意为“口头流传”)

 It’ll be cheaper in the long run to use real leather.从长远的观点来看, 用真皮更便宜。(介词短语,意为“从长远的观点来看”)

 I’ll tell them the truth, regardless of what they want to hear.不管他们愿不愿意听, 我要告诉他们真相。(形容词短语,意为 “不管...”)

 Punishment had very little effect on him.惩罚对他没有什么效果。(名词短语,意为“对„起作用”)

(四)熟练掌握过渡连接词

过渡连接词是使上下文的连接自然、紧凑的有效方法，使文章整体具有结构上的粘着性和意义上的连贯性。因此,熟练掌握过渡连接词能充分把握住原文的意图和出题思路。过渡连接词按语义划分为以下最常见的几种类型

表示增补: and , also , besides , what’s more , in addition , furthermore „

表示因果: for this reason, because of, since, as a result, thus, therefore, so, hence „

表示转折: however, still, but, otherwise, despite, nevertheless, though, in fact „

表示列举: firstly, secondly, for one thing„for another, to begin with, then, last „

表示解释: for example, for instance, that is, namely „ 表示总结: in short, to sum up, in conclusion, briefly, on the whole „

例如:

 The railroad connects two cities, namely, New York and Chicago.这铁路联接两个城市, 即纽约和芝加哥。(表示解释) She was very tired, nevertheless, she kept on working.她虽然很疲倦, 然而她却继续工作。(表示转折) He said that he could not find it and, furthermore, that nobody would ever find it.他说他找不到它, 而且也没有人会找到它。(表示增补) He was ill, and therefore could not come.(表示结果)他病了, 所以未能来。

二、翻译技巧二

每一种语言，在词意的运用，语句的铺排、句子的结构方面，都有其独特的方式，而每一词每一字所承载的文化信息亦各不相同。因此, 英译汉的表达方式总体上可以分成两大类:

（一）直译法：

一般来说, 在语言条件许可的情况下, 应该尽可能地用直译, 使译文既能保持原文的内容, 又能保持原文的形式和风格。例如:

o All roads lead to Roma.条条大路通罗马。

o The soldier was as brave as a lion.那个士兵像狮子一样勇敢。

o My brother is like a duck to water in the new job.我哥哥在新的工作岗位上如鱼得水。

o It is he who has consistently offered fuel in snowy weather but never added flowers to embroidery.他这个人一向对人是雪中送炭，从来不是锦上添花。

（二）意译法: 为使译文得到和原文基本相同的文化信息，当翻译中遇到两种文化有差异，用直译无法使译文传达准确的信息时，就要在母语中寻找与其对应的表达方式，利用各种必要的转换手段进行意译。例如:  He is down and out as if/though he lived a dog’s life.他穷困, 潦倒，好像过着牛马一样的生活。（转译法-a dog’s life转换词义）

 He behaved politely while answering the interviewer’s questions.他在回答采访者问题时, 很有礼貌。(省略法–behaved 一词不译出) He is a stranger to the company’s business.他对于该公司的经营业务是陌生的。(转换法–stranger 名词转换成形容词) All preparation must be done before you do experiments.在做试验之前, 一切准备工作都必须做好。(增加法-preparation增加“工作”)

 Each country has its own customs.各国有各国的风俗.(重复法-Each country重复使用“各国”)

第四篇：学位英语(英译汉)

英 译 汉

★In 1870,horses and mules were the prime source of power on U.S.farms.在1870年，马和骡子是美国农场的主要劳动力来源。

★Those signs include the thousand and one ways in which we orient ourselves to the situation of daily life.那些信号包括许许多多我们适应日常生活环境的方式。

★Most Americans,however,see romantic love as essential for a successful marriage,and tend to look askance at anyone who marries for a more practical reason in which love plays no part.然而，大多数美国人把浪漫的爱看作是成功婚姻必不可少的组成部分，而且往往蔑视任何为了更实际的理由，而不是为了爱而结婚的人。

★If they can sense colour differences then perhaps we,too,are affected by colour unconsciously.如果他们能够觉察出颜色的差异，那么我们可能也不知不觉地受到颜色的影响。

★People exposed to bright red show an increase in heartbeat,and blood pressure;red is exciting.当人们处于鲜红颜色面前，心跳会加快，血压也会升高；这表明红色令人激动。

★In order to learn to be one’s true self,it is necessary to obtain a wide and extensive knowledge of what has been said and done in the world.要想了解真实的自我，必须深入、广泛的探索前人所说过的话，所做的事情。

★This element of the unknown has for centuries added greatly to the fear and horror surrounding earthquakes,but in recent times there have been indications that earthquake prediction may be possible.数百年来，地震的不可知性给地震蒙上了极大的恐惧和惊慌，然而近几次的地震发生之前已经显露一些迹象。

★The accuracy of scientific observations and calculations is always at the mercy of the scientist’s timekeeping methods.科学观察和计算的精确度常取决于科学家的计时方法。

★In Frederick,students’parents are buying classroom supplies and offering to pay for groceries and utilities to keep first-year teachers and principals in their jobs.在Frederick地区，学生家长们出资购买教室用品，并主动为学校第一年的教师和校长们支付所需的各类杂货及水电费，以此来留住他们继续工作下去。

★“Rumors about what’s happening to the district are moving at lighting speed.”said a student.“We wanted to know the truth,and spread that around instead.”一位学生说：“关于这个地区的流言正在以闪电般速度传播着，我们想知道真相，并且传播真相。”

★Yet the waves,no matter how big or how violent,affect only the surface of the sea.然而，不管水波多大、多猛烈，只对海面造成影响。

★In the U.S.,the figure is much higher than in Great Britian,and people there spend over 10 percent of their income on the installment plan.在美国，这个数字要比英国高得多，每个人将他们收入的百分之十花费在分期付款上。

★The idea of a fish being able to generate electricity strong enough to light lamp bulbs-or even to run a small electric motor-is almost unbelievable,but several kinds of fish are able to do this.鱼产生的电流能点亮电灯——或者甚至能带动小型电动马达——是多么不可思议，但是有些鱼确实可以。

★Engineering studengs are supposed to be examples

of practicality and rationality,but when it comes to my college education I am an idealist and a fool.工科的学生往往被看成是实际和理性的榜样，但是就我的大学教育而言，我是一个理想主义者和傻瓜。

★The reality that has blocked my path to become the typical successful student is that engineering and the liberal arts simply don’t mix as easily as I assumed in high school.摆在我面前阻碍我成为一名成功学生的现实就在于工科与文科并不像我在高中时所认为的那样，两者并不是简单地融合在一起。

★When the light reaches the other end,it is first changed into electrical signals,which are in turn converted into sound messages.光到达另一端后，首先转化成电流信号，随后再转化为声音信息。★In most cases these individuals are dreaming of wealth and fame,not the long hours alone at a typewriter.多数情况下，这些人正梦想着的是财富和名望，而不是在打字机前长时间的工作。★Because we live in a democratic nation,whose citizens make the policies for the nation,large numbers of us must be educated to understand,to support,and when necessary,to judge the work of experts.因为我们生活在一个民主的国家，由公民制定国家的政策，我们中的许多人必须接受教育，学会理解、支持，必要的时候还要判断专家的工作。

★There are many communities and populations which have lost precious recoards due to tragic events such as the fire in the Irish courts during Civil War in 1921 or American slaves for whom many records were never kept in the first place.在很多地区，相当多的人曾因为一些悲剧事件而失去他们珍贵的资料，如1921年内战期间爱尔兰法庭失火这样的悲剧，又如美国奴隶，对于他们来说就有很多珍贵资料未能够保留下来。

★Theoretically,any individual will someday be able to trace his or her family origins through this database.理论上，有一天任何人都能通过这个资料库查处他或她家族的起源。

★On the contrary,to avoid problems in aerial navigation,the wheelless vehicle probably will travel no more than three inches above road surface.相反，为了避免天线导航，没有轮子的汽车将在离地面不超过3英寸的距离行驶。

★I appeal to you to clarify this issue so that the poor elderly of our city many become aware of the housing benefits for which they qualify.我请求你阐明这个问题，这样我们这个城市里贫穷的老人就可以了解到他们有资格享有住房的津贴。★It was believed that a person was sick because he had been attacked by evil spirits.人们认为生病是遭受恶魔的攻击。

★We are concerned to develop the ability of all our pupils into the full,not just their academic ability.我们关系的是全面充分地发展我们每一位学生的能力，而不仅仅是他们的学习能力。

★We expect our pupils to do their best,not their least,and we give them every encouragement to attain this goal.我们期望学生能够不遗余力尽其所能，为达到此目标我们也将给予他们充分的鼓励。

★The wheel is the simplest yet perhaps the most remarkable of all inventions,because there are no wheels in nature---no living thing was ever created with wheels.轮子是最简单的发明，或许也是最伟大的发明，因为自然界原本没有轮子——没有任何生

物是轮子创造的。

★Girls exceed boys in language abilities,and this early linguistic bias often prevails throughout life.女孩在语言能力上胜过男孩，而且这种早期就暴露的语言方面的偏向常常影响终生。

★Grandma Moses painted a little as a child and made embroidery pictures as a hobby,but only switched to oils in old age because her hands had become too stiff to sew and she wanted to keep busy and pass the time.摩西奶奶小的时候画过些画，之后绘制刺绣图案成了她的爱好。老了以后，她的手指变得僵硬不能缝纫，而她还希望保持忙碌打发时间，就转向油画。★The project provided opportunities for researches from India and abroad to study tigers in the reserves and gather previously unavailable information about their habits.这个方案给印度和国外的研究者提供了机会，使他们可以在保护区内研究老虎，收集以前难以获得的有关老虎习性的资料。

★Land problem is becoming serious and many rural people feel bitter about the fact that some rich forests are reserved for tigers.土地问题变得越来越严重了，令许多农民痛心的是，一些肥沃的森林地区被圈起来，建成了老虎保护区。

★In learning a foreign language,the best beginning is with the non-verbal linguistic elements of the language,its gestures,its body language.学习语言最好从语言的非语言方面、手势和身势语入门。

★Originally the White House was gray and was called the Presidential Palace.最初白宫是灰色的，并且被叫做总统府。

★This new activity involved all the original hunting sequences but the aim of the operation was no longer to avoid starvation.这种新的活动包括原先狩猎的一系列行为，而目的已不再是避免饥饿。

★Some scientists say that 16 of these mirrors,each about half a mile across,could aim their reflected light at one area on the earth that was about 200 miles by 300 miles.一些科学家认为可用16面直径为半英里的镜子将反射光照射到地球表面约为60000平方英里的区域。

★What no one knows yet is what effect this artificial daytime would have on plants,animals,and humans.目前，人们还不知道的是这种人造白天对植物、动物和人会有什么影响。

★Still,the fact remains that women are now free to enter any career that attracts them,the situation has improved,and the tide is not likely to turn back.然而，事实上女性如今可以自由选择所喜爱的职业；情况改善了，这一潮流不可能逆转。

★Ford realized he could use this assembly line method to build cars.福特意识到他可以用这种装配线的方法来生产他的汽车。

★At the early attempts,the cable failed and when it was taken out for repairs it was found to be covered in living growth,a fact which defied contemporary scientific opinion that there was no life in the deeper parts of the sea.在初始阶段海底电缆没能安装成功，当科研人员将电缆运出海面对其进行检修时发现电缆表面长满了瘤状物，这个事实表明海洋深处并不存在生命，这与现代科学见解相佐。

★Studies by the Council of Europe,of which 21 countries are members,have shown that 45 percent of reptile species and 24 percent of butterflies are in danger of dying out.由21个成员国组成的欧洲委员会的一项研究显示，百分之四十五的爬行物种及百分之二十四的蝴蝶濒临灭绝。

★Dr.Baum went on,“we could manage without most industrial products,but we could not manage without nature.Baum博士继续说道，“没有工业产品我们一样能够生活下去，但脱离了自然我们就无法生存。

★Some critics claim that no excuse is acceptable for not informing subjects about the nature of an experiment and giving them a chance to refuse to participate.一些批评家声称没有任何理由让实验对象在不了解实验性质，没有机会选择拒绝的情况下参与实验。

★He took a trip to southern,and there he found just the weather and scenery he needed to finish his movie.他去加州南部旅行，在那里他恰好发现了要完成他的电影所需的天气和风景。

★Primary and secondary education is financed almost entirely by the state out of central and local tax revenues.中小学几乎全额依靠中央和地方税收拨款。

★The current opinion seems to be that this should include a general knowledge of what computers are,plus a little of their history and something of how they operate.目前的看法似乎是这样的，这必须包括一种关于计算机本身定义的基本知识，还需具备一些计算机的发展历史及其操作知识。

★We effectively use all types of electrical equipment without being able to tell their history or to explain how they work..我们能够有效地使用各种电子设备，而不需要知道它们的历史或者它们是如何工作的。

★At times they even sleep in their van instead of a hotel,just to save money.有时他们甚至在自己的篷车里，而不是在旅馆里睡觉，只是为了省钱。★As a result,these areas send out less heat and light and thus appear from Earth to be almost dark irregular surface patches.这些区域释放的热量和光线较弱，因而从地球上看，表面几乎形成不规则的暗区。★Computer technology enabled the reserchers,to obtain precise measurements of the volume of the front and side sections of the brain,which relate to intellect and emotion,and determine the human character.电脑技术让研究者能准确地测量大脑前部和侧面的容量，它们与智力、情感有关，决定着人的性格。

★The interview is an important event in the job-hunting process,because the 20 or 30 minutes you spend with the interviewer may determine whether or not you get the particular job you want.面试是求职过程中一件重要的事情，因为你和面试人一起度过的二三十分钟可能决定你是否能得到你想要的那个工作。

★If possible,you should negotiate for salary after you have been offered a job and when you are ready to complete the paperwork.如果有可能的话，你应在得到一份工作，并且在你做好准备完成日常文书工作后再与雇佣方协商工资问题。

★He is,even today,a symbol of courage and adventure.他即使今天都是勇气和历险的象征。Henning studied how students who are learning English as a second language remember vocabulary.Henning研究了把英语作为外语学习的学生是如何记词汇的。

★In time,the migration became a habit,and now,although the glaciers have disappeared,the habit continues.迁徙成为一种习惯，现在尽管冰川已经消失，这种习惯仍然继续。

★Problems come when any particular section is too thick and not sticking to the section beneath.The snow of the past few weeks had been falling in rather higher temperatures than those of December and early January.当积雪的任何一部分太厚，并且与下面的部分不相粘结的话，问题就出现了。过去几星期下的雪在高于十二月到一月份上旬的温度下开始融化。

★The one comfort to recreational skiers,however,is that avalanche incidents on the marked ski slopes are quite rare.No ski resort wants the image of being a death trap.对于度假的滑雪者来说，令人欣慰的是，雪崩事故很少发生在有足迹的滑雪坡上。

★Losing weight is hard work,but most people want to find a fast and easy way to take off fat.减肥是件苦差事，大多数人都想找到一条又快又简单的减肥方法。

★The respect in which he was held was partly owing to the man himself,with his warm friendliness,his good sense,his urbanity,his gay spirits,his artistic integrity,and his love of both the Old World and the New.他受到尊重部分源自其自身，他友好、判断能力强、文雅、开朗、正直，新、旧世界他都热爱。★Kidneys can be conserved in this simple way for 24 to 48 hours with little deterioration,and during this time they can be moved for long distances.用这种简单的方法，肾脏可以保存24到48小时而不会变质，在此段时间里能被转移到很远的地方。

★A simple and common method used by many consumers is to complain directly to the store manager.很多顾客采用的一个简单又常用的方法是直接向商店经理投诉。

★She or he can threaten to take the seller to court or report the seller to a private or public organization responsible for protecting consumers’ rights.她或他（顾客）会将卖方告上法庭，或者他们会向保护消费者权益的私人或公共机构进行举报。

★In this way,better quality products at good values are continually being brought to the people of all income groups.这样，性价比高的商品可以不断地提供给不同收入层次的人们。

★Bearing in mind the nature of the translator’s work,i.e.,the processing of the written word,it is,strictly speaking,unnecessary that he should be able to speak the languages he is dealing with.牢记翻译者工作的性质，即对书面语进行操作，严格地说，并不要求翻译者一定能够讲他正在翻译的语言。★It is also possible for a student to move between one university and another during his degree course,though this is not in fact done as a regular practice.学生也可能在学习期间在两所大学交叉学习，尽管这样做并不常见。

★Money laundering is the process by which money obtained by illegal means is given the appearance of legitimate income and returned into circulation.洗钱是将非法途径得来的金钱，在合法收入的掩盖下使之进入流通领域。

★The liberlization of markets around the world and deregulation of exchange controls are regarded as the chief causes of the rapid expansion of the money laundering over the past decade.市场的（过度）自由及对汇率控制的撤销成为过去十年来洗钱活动迅速发展的两大主要原因。

★Nobel preferred not to be remembered as the inventor of dynamite,so in 1895,just two weeks before his death,he created a found to be used for awarding prizes to people who had made worthwhile contrybutions to mankind.诺贝尔宁愿自己不是作为甘油炸药的发明者而被人们记住，因此，他在1895年去世前的两个星期，创立了一项基金，奖励对人类做出有价值贡献的人们。

★Memorization is an important learning method in Japanese school,yet many students say that after an exam,they forget much of the information that they have memorized.死记硬背是日本学习采用的一种重要的学习方法，然而很多学生反映，考试过后他们就忘记了背过的大部分内容。

★Teach him it is far more honorable to fail than to cheat.教导他失败比作弊要光荣得多。

★Clothes which have been worn only a few times have to be put aside because of the change of fashion.因为时尚的变化，衣裳仅仅穿了几次就要被丢到一边。

★Do the constantly changing fashions of women’s clothes,one wonders,reflect basic qualities of inconstancy and instability?有人会想，女性服饰时尚不断发生改变的事实是不是反映出其本身存在的一种变化无常、及不稳定的基本特性呢？

★The producers of instant coffee found their product strongly resisted in the market places despite their product’s obvious advantages.尽管产品本身具备显而易见的优势，速溶咖啡的生产者发现他们的产品在市场上严重受阻。

★Many of the centenarians emphasized the importance of being independent and free to do the things they enjoyed and wanted to do,and of maintaining a placid state of mind free from worry or emotional strain.许多百岁老人强调独立自由地做自己想做的事情，远离烦恼和情感压力，保持平静的心态很重要。

★Even if a job is not perfect for you,every interview can make you learn from it.即使某一份工作对你来说并不理想，每个面试都可以让你从中学到些东西。

★People who question or even look down on the study of the past and its works usually assume that the past is entirely different from the present,and that hence we can learn nothing worthwhile from the past.那些质疑甚至轻视对过去及先人作品研究的人们通常主观地认为过去与现在是完全不同的，从而得出人们无法从过去获取任何有价值的东西的结论。★We and the ancients share a common human nature and hence certain common human experiences and problems.我们和古人享有共同的人类的天性，因此也会有共同的经历和问题。

★Perhaps the reason is that asvertising saves the manufacturers from having to think about the customer.也许，原因是登广告能让生产者省心，不要去考虑消费者。

★“No mechanism in China requires the recall of cars as it dose in Japan,but Honda decided to replace the rubber connector in order to provide the same service to Chinese consumers”the spokeswoman said.女发言人说：“与在日本不同，中国的机构没有要求召回汽车，但是本田公司决定更换橡胶连接以向中国客户提供同等服务。”

★A survey conducted last year by Roper Starch Worldwide,Inc.,found that almost 70 percent of the respondents said they would be happier if their families had twice as much household income.去年由Roper Starch Worldwide公司所做的一项调查发现，几乎有百分之七十的接受调查者表示如果他们的家庭收入能够再增加一倍，他们会更幸福。

★The publisher was so doubtful,he wanted her to split the publishing costs with him,and all she hoped was that it would make enough money for her to buy a new silk dress.出版商不太确信书出版后一定能够赚钱，他想与作者（Harriet Beecher Stowe）分摊出版费用，而她只是希望能够赚够足够的钱为自己买一条新的丝绸连衣裙。

★Its vast influence strengthened the anti-slavery movement and angered defenders of the slave system.它巨大的影响激励了反对奴隶制的运动，也激怒了奴隶制的拥护者。

第五篇：财务会计文献-英译汉

南华大学经济管理学院毕业论文

英文翻译

题 目Determinants and consequences of internal control

in firms: a contingency theory based analysis 学院名称 经 济 管 理 学 院 指导教师 王 龙 辉 职 称 讲 师 学 号 20084960137 学生姓名 高 旭

班 级 财 务 管 理 081班

2012

年05月25日

企业内部控制的影响因素和后果：基于权变理论的分析

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南华大学经济管理学院毕业论文

摘要:为了保证企业需求内部控制活动的有效性和信息的可靠性以及遵守法律的适用性。因此，COCO,COSO等几个框架显示公司的特这个不同对内部的控制也不同。每个组织要选择最适合的控制系统时，必须考虑到意外事故的风险是否切合权变理论。本文研究的是检视这些风险特点的选择是否适应他们公司内部控制结构和它是否会导致一些更加优惠的有效性的评估控制管理。虽然内部控制的组成部分已进行单独控制，本文尝试阐明内部控制的关键点并将其放到更加广阔的背景中。结果证明，基于对741芬兰公司WEB调查，表明公司用内部控制结构来应对环境的不确定性，并观测控制的有效性的战略对其内部控制结构有着显著的效果。

关键词：内部控制 成效 权变理论 结构方块建模文章概述

人们普遍认为，一个内部控制系统可以帮助企业降低风险的财务报表的可靠性保证体系和法律的遵循情况（Spira and page 2003）因此，越来越多的企业倒闭和一些广泛宣传企业舞弊行为导致企业在他们具体的操作环境下更多的关注自己的内部控制。在巨大的管理压力下，如何提高内部控制的有效性以及有效的与董事会和股东沟通。由于内部控制可能会影响长期的报告，导致审计人员、供应商、客户都对内部控制感兴趣。Kinney在2000年指出，尽管内部控制对公司影响很大，但在组织环境中内部控制结构却无法实现。关于内部控制的抓也文献在国际研究上已取得进展，但迄今为止，内部控制的研究数量有限。在2004年Selto andWidener出版的专业文章中提出，在管理控制中研究较少的内部控制有着很强的实用性。在2000年Maijoor越来越重视企业内部的控制，以及现有的研究不足，为其创造了新的研究基于和需求。

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南华大学经济管理学院毕业论文

这项研究有助于了解内部控制结构及其在公司环境中观察到对公司的效果。即使内部控制结构框架中提出了一个标准化的结构和内部控制目标，但仍然需要注意的是，有效地内部控制是要根据公司的不同特点来制定的。因此，即使是内部控制的框架中也无法提供一个企业的特点和其控制系统的关系。因此，本研究利用一个应急方法，审查内部控制结构的设计，并且将其放到不同的环境下观察其效果。研究报告分析了使用方程关系模型对SEM和芬兰公司进行实例证明并得到结果。这项研究的结果在几个重要方面增加了有限的内部控制研究的知识。首先，研究中提出了要利用内部控制及其在实践中的有效性度量模型的实证研究结果。世界上有一些组织已经将内部控制框架建立基金会来开展活动。无论如何，有一点是值得注意的，那就是除了求证时间框架外还要更加深入的内部控制研究模型。除了少数例子外，Stringer和Carey早在2002年就研究了在特定集中研究控制元件，如控制环境（1988D’Aquila）同心结构或风险评估，在这些研究中内部控制只是作为一个概念，是研究不同情况下的整体。第二，尽管在这之前文学的关系在内部控制的了解中发挥了关键作用，但是行为对内部控制的应急理论尚未进行充分研究。第三，从知识管理的角度进行内部控制还不成熟。该文学至今集中在外部各方的观点，1998年的Felix,尽管该组织将内部控制作为管理中的职责。因此在我们的而研究中内部控制调查研究是重点。

第四，本文研究的重要特点是当一个组织注意内部控制时必须检视意外事件的特征。其目的是确定哪些特征在内部变化有助于解释控制系统和观察内部控制的效。然而，当对该模型进行一元或多元变量设置时，会产生不同的效果。因此，本文主要论证了，如何将SEM技术应用到内部控制的研究。在内部控制结构有效替代的情况下了解差异的共同性对内部控制讨论做出很大的贡献。因此，这项研究提供了一种方法来识别不同组织对内部控制的特殊需求。

本文的其余结构介绍如下。接下来的部分介绍了研究框架和部分定义的介绍，研究结构的相关问题文献。第四部分介绍了调查设计和变量的测定。随后本文详细阐述了在SEM方法从741芬兰公司搜集数据为基础对实例论证。第六部分是对结果的讨论。最后一节是对研究限制阐述。2 研究框架

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南华大学经济管理学院毕业论文

在2003年Chenhall运用控制系统设计可以协助管理人员实现其公司的目标和期望的结果。内部系统控制增强了企业的检测报告程序，也确保遵守法律法规。通过这种有效的内部控制对公司成功方面有着关键的作用。但是，正如我们观察到的，内部控制在真空下是不存在的。在1994年COCO框架中指出，两个组织不存在类似的控制系统，除非该组织的中心组织机构系统是相同的。内部控制系统根据不同的细节需要会产生在不同的组织环境下。在1994年COSO在内部控制框架中提出的声明类似于权变理论每一个组织特点采取适当的控制系统（参考Chapman 1997； Chenhall 2003；Fisher1995； Luft and Shields 2003）因此，应变的方法提供了在实践当中对内部控制因素不同的解释。权变理论构成了一种新的方法来演技有内部控制的理论和基础特点，这些从应急控制文件总结而来。

应变特征战略尺寸组织结构预知环境的不确定性内部控制结构RQ1RQ2RQ3RQ4-控制环境-风险评估-控制活动-信息和通信-监控内部控制评判效果-效率和效力 活动-可靠性信息-遵守法律和 法规RQ5

因此管理控制在组织制度中的一个重要控制子集一直是权变理论的研究主体。研究主要集中在上下文变量对管理控制系统设计的影响，在这文献中，是对文献回顾的研究基础上分析的。其目的是利用了解内部控制结构的特点和影响来观察成效以作为制定权变理论。内部控制和权变理论共享某些元素，但是共同点和不同点的广度取决于所用的定义。在2003年Chenhall指出，以前的应变研究是基础的管理控制研究，遵循传统的感知旨在协助管理人员决策的被动工具。一是管理控制系统包含了一个会计系统，还包括个人或家族控制的控制因素。

图1说明了研究框架和理论基础上的内部控制框架。变量之间的关系有三组，在应变特点，内部控制结构和观察成效是本文研究的终点。前四个研究问题（RQ1-RQ4）旨在测试（战略，规模，组织应变特征结构和环境的不确定性）等因素对内部控制结构的影响。这些因素前人都有所研究（例如Chenhall 2003；Donaldson 2001；Hoque and James 2000； Macintosh 1994；Simons 1987；Drazinand Van de Ven 1985；Otley 1980)指出，指出这些因素对控制结构和企业的绩效产生一定的影响。

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南华大学经济管理学院毕业论文

第五个研究因素（RQ5）集中于内部控制结构与内部控制有效性的关系上。变量之间的理论关系是基于COSO1994年提出的。指出根据特定的情况对内部控制的需求不尽相同，但是内部控制组成的部分功能可以引导有效地内部控制系统。Fisher 1998年指出，成功的剪裁控制系统以适应企业的特点等类似的权变理论对公司的业绩有着突出的贡献。然而企业可能有着传统性能的其他目标。因此根据Fisher1995年的建议，在模型中所设想的一个非财务目标对内部控制的有效性产生理想的效果。用内部控制因素管理眼力大的公司已成为关键的因素（Sutton在2006年指出）。内部控制在组织中的影响和传统性能的可靠性措施可以衡量内部控制系统的业绩，不过在过去的文献中发现了许多相关文献。总之，本文进一步研究了不同情况下应变特性对内部控制结构的有效性的有力评价结果。结构定义和研究的问题

在本节中提出了定义的适用范围，并且给出了以前的研究对构造问题因素之间的关系。3.1内部控制框架

根据内部控制的广泛研究，它涵盖了一个组织的方方面面，在这里运用了汇集控制器的概念将内部控制架构的方法形成一个完整的整体，明确内部需求。在著名的内部控制框架（COCO,COSO）中包括有效地内部控制定义和目前内部控制结构的组成部分。举例来说，在1994年COCO的内部控制状态可以再董事会和管理层的理解程度上，该实体的目标正实现公布财务报表以及保证遵守法律法规。因此，着这中间的内部控制的研究进行有效的界定，如何控制好这三个目标在管理的观念上实现。

同样的，可以在一个适当的内部控制框架结构中描述五个不同组成部分的条款，其可以确定为： 控制环境的界定是一个组织得以运作的精神支柱。这个组件可以给人们创造一个他们可以进行他们的活动和执行它们的责任氛围。他创建了这家公司整体控制文化。风险评估部分是指，处理风险如何威胁公司实现目标的过程。他设计到对风险的识别、分析和相应的评估。

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南华大学经济管理学院毕业论文 控制活动的组成部分，是指对政策、程序和做法对分先环节战略的实施是的管理目标得以实现的过程。信息和通信组建是指确保有关信息在形式和时限上的识别，是工作人员履行其职责和责任的有效沟通过程。监测组件是指评估内部控制的质量过程，谈涵盖了有管理人员进程外的其他各方面进行内部控制的外部监督和定期评估。

在本文中这五个组成部分定义了内部控制的架构。根据1994年COCO架构，为了有足够的内部控制系统使其组件部分正常运行。大大部分的研究将这一部分作为重点研究领域设定控制元件（D’Aquila 1998;Hooks et al.1994;Mills 1997）。在2002年Stringer and Carey研究的五个组成部分，以及单个因素对内部控制研究是在此研究领域的一个质转变。

在这项研究中观察到的内部控制原件及其有效性能分析的潜在变量。应当指出的是，理论和具体的个人控制或判断分析水平并不是主要的研究焦点。此外，分析应用水平受公司首席执行官和其他管理人员的控制。3.2应急变量

(Fisher1995；Gerdin2005在以前的研究中指出，控制系统可能经过调试来进行应对多种相互矛盾情形下的需求。为了研究内部结构设计的复杂性，本文选择研究四个变量的特征。该研究探讨了战略，规模，组织结构和环境的不确定性对内部控制结构的影响，并且对其有效性进行考证。早先的研究中证明，这些特征随内部控制结构的性能设计有一定的影响(比如Chenhall 2003;Donaldson 2001;Hoque and James 2000;Macintosh 1994;Simons 1987;Drazin and Van de Ven 1985;Otley 1980)然而，特征选择不是唯一的，并且对内部控制结构有着相关的影响。接下来，本文研究了文献回顾的特点和发展中研究的问题。3.2.1战略

Otley(1980)和 Dermer(1977)分别指出，企业战略应当属于会计控制系统设计的主要特征之一。公司的战略不同将采用不同的控制系统，正如Miller etal.(1986)，Miles and Snow(1978)和 Porter(1980)等指出的。Simons在1990年发现，公司凭轻的会计控制系统在不同的公司策略下所选择的方式不同。虽然这些早期的研究表明，不同企业战略的不同往往会引起不同的控制系统配

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置。战略也会导致内部控制的一些分歧。然而，迄今为止进行的实例研究都没有取得战略与控制系统的自然链接。

在1978年MILES和Snow研究得多大多数控制前者与后者的差异为重点。Miles和Snow发现控制系统类型侧重于发现问题并且能够帮助一个组织灵活的应对环境的变化。在1977年正如Langfield-Smith所指出的组织控制可以分散结果为导向。这就意味着，监测通过强有力的控制环境，从未确保有力的控制意识。Simons在1987年发现通过监测异常报告与月度报告的预算偏差。监测需要从市场上寻找机会，将各种不同的信息通过通信组件提供对未来预测有用的信息。Simons在1987年的结论，在正式的控制系统的属性差异的捍卫下，得到这些属性对公司的业绩有着深远的影响。

根据之前的管理研究控制（Langfield-Smith 1997;Chenhall 2003）表明，某些类型的控制系统将适用特定策略。监测通过灵活的控制来应对不确定性的环境，减少不确定性的发生和公司效率最大化。相对于哪些保卫的公司，监测型公司根据用户的不同在不断地改变他们的管理系统，根据以上的要论研究我们的问题。

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南华大学经济管理学院毕业论文

Determinants and consequences of internal control in firms: a contingency theory based analysis

Annukka Jokipii

Published online: 8 March 2009

Springer Science+Business Media, LLC.2009

Abstract In order to ensure the efficiency and effectiveness of activities, reliabilityof information and compliance with applicable laws, firms demand adequateinternal control.However, several frameworks(COSO, CoCo etc.)assume that theneed for internal control varies according to a firm’s characteristics.This concurs with contingency theory, which claims that each organization has to choose the most suitable control system by taking into account contingency characteristics.This study examines which contingency characteristics firms choose to adapt their internal control structure and whether it results in a more favorable assessment of the effectiveness of control by the management.While the components of internal control have been examined individually in the control literature, this paper attempts to shed light on internal control and place it in a broader context.The results, derived from a web-based survey of 741 Finnish firms, indicate that firms adapt their internal control structure to deal with environmental uncertainty and to achieve observed control effectiveness.Also the strategy has statistically significant effects on internal control structure.Keywords Internal control Effectiveness Contingency theory Structural equation modeling 1 Introduction

It is generally believed that an internal control system reduces risks and helps firms ensure the reliability of financial statements and compliance with laws and regulations(Spira and Page 2003).So, an increasing number of business failures and some widely publicized frauds have encouraged firms to put more emphasis on their

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internal control systems, which are specific to their particular operating environment.Management is under increased pressure to enhance the effectiveness of internal control and to effectively communicate this to the board of directors and shareholders(Sutton 2006).Reference groups like auditors, suppliers and customers are also interested in internal controls since they may affect long-term confidence in reporting, accountability and in the corporate form of organization(Rittenberg and Schwieger 2001).Despite the fact that internal control is an essential factor affecting the firm, the evidence of the actual performance of an internal control structure within the organizational environment is almost non-existent, and the topic relatively unexplored by researchers, as noted by Kinney(2000).The professional literature on internal control has made progress toward developing international control frameworks, but so far the amount of internal control research is limited.Selto and Widener(2004)analyze published research and professional articles and find thatthere were fewer internal control topics in the management control research literature than in practical literature.Increasing emphasis on the role played by internal control in business(Maijoor 2000), and the lack of existing research, creates new research needs and opportunities.This study contributes to the understanding of the internal control structure and its observed effectiveness in company contexts.Even though the internal control frameworks(COSO, CoCo etc.)present a standardized structure and objectives for internal control, they still advise that the need for effective internal control varies according to a firm’s characteristics.However, neither frameworks nor prior literature provide an adequate picture of the relationships between a firm’s characteristics and its control system.Therefore, this study utilizes a contingency approach to examine the design of the internal control structure and its observed effectiveness in different contexts.The study examines relationships using structural equation modeling(SEM)and presents empirical results from 741 firms in Finland.The results of this study add to the limited internal control research knowledge in several important respects.First, the study presents empirical findings using

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measurement models for internal control and its effectiveness in practice.There are organizations worldwide which have used internal control frameworks as a foundation for conducting activities.At any rate, there is little evidence about frameworks outside practice, and thus the models deserve more intensive research attention(COSO 1994;Selto and Widener 2004).With a few exceptions(e.g.,Stringer and Carey 2002)earlier studies have usually concentrated on particular control elements, such as the control environment(D’Aquila 1998), communication(Hooks et al.1994)or risk assessment(Mills 1997).In this study the internal control concept is examined as a whole in different contexts.Second, the action of contingency theory on internal control has not been examined sufficiently within the prior literature even though that relationship plays a critical role in better understanding internal control within organizations.Third, there is a lack of knowledge about internal control from the point of view of management.The literature has so far concentrated on the external parties’ view(Felix 1998), although organizing internal control in the organization is in fact the responsibility of management.Therefore, in this study the perceptions of the management of the surveyed firms are the focus.Fourth, this study examines important contingency characteristics that should be taken into account when focusing on the internal control in an organization.The aim is to determine which characteristics are helpful in explaining variations in an internal control system and its observed effectiveness.However, the model examined, yields different results when examined in a bivariate or in a multivariate setting.Therefore, this paper demonstrates how a contingency approach and SEM technique may be applied to internal control research.Understanding commonalities and differences in internal control structures and observed effectiveness in alternative contexts makes a significant contribution to the internal control discussion.Thus, the study provides a means to identify the special needs of different organizations.The rest of the paper is organized as follows.The next section presents a research framework and the following section presents definitions of constructs and the literature related to the research questions.The fourth section explains the survey

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design and measurement of variables.Following that, the paper elaborates on the empirical analysis using the SEM method based on data collected from 741 Finnish firms.The sixth section includes a discussion of the results.The last section ends with the conclusions and limitations of the study.2 Research framework

Control systems are designed to assist managers to achieve their firm’s goals and desired outcomes(Chenhall 2003).An internal control system potentially enhances a firm’s monitoring and reporting processes, as well as ensuring compliance with laws and regulations.In this way effective internal control has a critical role to play in a firm’s success.But, as we can see from the practical findings, internal control does not exist in vacuum.The COSO framework(1994, p.18)states that two organizations should not have similar internal control system unless the organizations are identical.The need for, and the specifics of, internal control systems may vary in organizational contexts.This statement presented in the internal control framework(COSO 1994)is analogous to contingency theory that claims that each organization has to choose the most suitable control system by taking into account contingency characteristics(see reviews in Chapman 1997;Chenhall 2003;Fisher 1995;Luft and Shields 2003).The contingency approach therefore offers an explanation for the variety of internal control systems found in practice.However, contingency theory constitutes a novel approach to studying internalcontrol and thus, theoretical fundamentals and chosen characteristics are derived from the contingency-based control literature.Consequently, management control

is a major control sub-system in organizations which have been the subject of

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contingency theory research(Collier 2004).The research has mainly focused on the influence of contextual variables on management control system design(for example Langfield-Smith 1997;Chenhall 2003)and in this paper, the literature is reviewed along with an analysis of the research based on these studies.The aim is to use contingency theory to understand characteristics affecting internal control structures and its observed effectiveness rather than to elaborate on contingency theory as such.Figure 1 illustrates the research framework based on contingency theory and internal control frameworks.The relationships between three sets of variables—the contingency characteristics, the internal control structure and the observed effectiveness—are the focus of this research.The first four research questions(RQ1–RQ4)aim to test if contingency characteristics(strategy, size, organizational structure and environmental uncertainty)affect the internal control structure.There is evidence in earlier management control studies(for example Chenhall 2003;Donaldson 2001;Hoque and James 2000;Macintosh 1994;Simons 1987;Drazin and Van de Ven 1985;Otley 1980)that these characteristics may have some impact on the design of control structures and on firm performance.The fifth research question(RQ5)concentrates on the relationship between an internal control structure and observed internal control effectiveness.The theoretical relationship between variables is based on the COSO(1994)that states that depending on circumstances the need for internal control varies, but internal control components that are presented and function properly lead to effective internal control systems.The relationship also parallels contingency theory that states that successfully tailoring a control system to suit the firm’s characteristics will result in better firm performance(Fisher 1998).However, firms may also have goals otherthan traditional performance.Therefore, as proposed by Fisher(1995), a desired outcome envisaged in the model is that of a non-financial goal, namely internal control effectiveness.This has become more important due to management being under increased pressure to enhance it in firms with proper internal control(Sutton 2006).Internal control affects many processes in an organization and reliabletraditional performance measures, which can be claimed to measure

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performance due solely to the internal control system, can not be identified in thepreviousliterature.To summarize, this paper examines if contingency characteristics affect the internal control structure and further, whether the internal control structure will result in a more favorable assessment of effectiveness if applied in alternative contexts.3 Definition of constructs and research questions

In this section the definitions of the constructs used are presented, and the literaturethat contributes to the relationships between constructs is reviewed alongside theresearch questions that have been developed.3.1 Internal control framework According to the broad view of internal control, it covers all aspects of anorganization and there was a clear demand for a method of pulling together controlconcepts to form an integrated internal control framework.Well-known frameworks(COSO, CoCo, the Basle Framework, the Combined Code and the Turnbull Guidance)include a definition of effective internal control and present the components of the internal control structure.For example COSO(1994)states that internal control can be judged to be effective when the board of directors and management have reasonable assurances that they understand the extent to which the entity’s operational objectives are being achieved, the published financial statements are being prepared reliably, and the applicable laws and regulations are being complied with.Therefore, in this study effectiveness of internal control is defined in terms of management’s perceptions of how well these three internal control objectives are met.Similarly, in the frameworks a proper internal control structure is described in different terms, but the following five components can be identified: 1.The control environment component defines the ethos of an organization and the way it operates.This component refers to the creation of an atmosphere in which people can conduct their activities and carry out their control responsibilities.It creates the overall control culture in the firm.2.The risk assessment component refers to the processes of dealing with the risks that

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pose a threat to achieving the firm’s objectives.It involves the identification, analysis and assessment of relevant risks.3.The control activities component refers to policies, procedures and practices that assure management that the objectives are achieved and the risk mitigation strategies are carried out effectively.4.The information and communication component ensures that relevant information is identified, captured and communicated in a form and time frame that allows personnel to carry out their duties and responsibilities effectively.5.The monitoring component refers to a process of assessing the quality ofcontrol.It covers ongoing and periodical evaluations of the external supervisionof internal controls by management or other parties outside the process.In this research these five components define the internal control structure.2 It is stated in the frameworks(e.g., COSO 1994)that in order to have an adequate internal control system these components of internal control must be presented and function properly.Most of the research in this field focuses on examining particular control elements(D’Aquila 1998;Hooks et al.1994;Mills 1997).Stringer and Carey(2002)examines all five components but use a qualitative approach and examine the components separately.In this study internal control components and observed effectiveness are used as latent variables in the analysis.It should be noted that the level of analysis is theoretical and specific individual controls or judgments are not the main focus of the study(see for example Felix and Niles 1988;Gadh et al.1993).Furthermore, the level of analysis in the firms is at the corporate control level as applied by the CEO and other corporate officers(see e.g., Fisher 1998).3.2 Contingency variables

Previous studies(Fisher 1995;Gerdin 2005)have noted that a control system may have to be tailored to multiple and sometimes conflicting contextual characteristics.To capture the complexities of internal control structure design, this paper chooses to examine four contingency characteristics.The study examines the impact of strategy, size, organization structure, and environmental uncertainty on an

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internal control structure and reports its observed effectiveness.There is evidence in earlier studies that these characteristics have some impact on the design of control structures and on performance(for example Chenhall 2003;Donaldson 2001;Hoque and James 2000;Macintosh 1994;Simons 1987;Drazin and Van de Ven 1985;Otley 1980).However, the selection of the characteristics may not be the only set of variables that might have an effect on internal control structure but the characteristics are considered relevant and are widely examined in control literature(Chenhall 2003).Next, this paper reviews the related literature for each contingency characteristic and develops its first four research questions.3.2.1 Strategy

Otley(1980)and Dermer(1977)state that the business strategy should be one ofthe main features in accounting control system design.Depending on the firm’s strategy, as noted by Miller et al.(1986), Miles and Snow(1978)and Porter(1980), control systems are used in different ways.For example, Simons(1990)

found evidence that firms employ accounting control systems in dissimilar ways if they use different strategies.While these earlier studies suggest that different types of firm strategies tend to cause different control system configurations, strategies may also cause some differences in internal control.However, empirical studies conducted to date have not yielded any firm conclusions about the nature of the most appropriate connections between strategies and control(e.g., 1999)

The Miles and Snow(1978)typology was adopted in this study;most control research has only focused on the differences between prospector and defender(Fisher 1995).Miles and Snow(1978)find that control systems of the prospector type may focus more on problem finding and that identifying flexible structures and processes may assist an organization in responding rapidly to environmental change.As noted by Langfield-Smith(1997)control in prospector organizations may be decentralized and results oriented.This means that the prospector requires a strong control environment, which can ensure strong control consciousness.Further,Simons(1987)finds that the prospector emphasizes monitoring deviations from a budget through exception reports

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and monthly reports.A prospector needs a wide range of information related to the future during the search for market opportunities which may activate information and communication components.Simons(1987)concludes that differences in the attributes of formal control systems exist between defender and prospector organizations and that these attributes have significanteffects on company performance.Based on prior management control studies(see Langfield-Smith 1997;Chenhall 2003)it is possible to suggest that certain types of control system will be suited to particular strategies;prospectors are more likely to have flexible controls to enable quick adaptation to fast changing environments, while defenders are more likely to focus on reducing uncertainty and maximizing efficiency.Compared to defenders, prospectors are more flexible in modifying their management systems according to user needs.Based on the previous discussion the following research question is raised.第16页

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