1、外文文献翻译一、外文原文原文INTERNALCONTROL,ACCOUNTABILITYANDCORPORATEGOVERNANCEMEDIEVALANDMODERNBRITAINCOMPAREDTOFUNCTIONEFFECTIVELYANDEFFICIENTLYALLINSTITUTIONSNEEDSOUNDANDEFFECTIVESYSTEMSOFCORPORATEGOVERNANCEINTERNALCONTROLISONEOFTHEMOSTIMPORTANTMECHANISMSOFDELIVERINGACCOUNTABILITYANDENABLESORGANIZATIONSTOMONI
2、TORANDCONTROLTHEIROPERATIONSACCORDINGTOSTATEMENTOFAUDITINGSTANDARDSAS300ANINTERNALCONTROLSYSTEMCANPERHAPSBEDISTILLEDINTOTHEWHOLESETOFCONTROLS,FINANCIALANDOTHERWISE,WHICHENABLEMANAGEMENTTORUNANEFFICIENTBUSINESS,SAFEGUARDASSETS,PROTECTAGAINSTERRORANDFRAUD,ANDPREPAREACCURATE,COMPLETEANDTIMELYACCOUNTING
3、RECORDSWITHTHEBESTOFINTENTIONS,MOSTPEOPLEMAKEMISTAKESTHEMISTAKESMAYBEERRORSINTHEENDRESULTSOFTHEIRWORK,NEEDLESSINEFFICIENCIESINACHIEVINGTHOSEENDRESULTS,ORBOTHANDSOMETIMES,WITHOUTTHEBESTOFINTENTIONS,AFEWPEOPLEDELIBERATELYFALSIFYANYORGANIZATIONWISHINGTOCONDUCTITSBUSINESSINANORDERLYANDEFFICIENTMANNERAND
4、TOPRODUCERELIABLEFINANCIALACCOUNTINGINFORMATION,BOTHFORITSOWNANDFOROTHERSUSE,NEEDSSOMECONTROLSTOMINIMIZETHEEFFECTSOFTHESEENDEMICHUMANFAILINGSTHISRAISESTHEINTERESTINGHISTORICALQUESTIONOFWHETHERTHESEREQUIREMENTSOFANINTERNALCONTROLSYSTEMAREEFFECTIVELYAHISTORICALWHATEVERTHESOCIETALINSTITUTIONISTHEREANEE
5、DTORUNTHATINSTITUTIONEFFICIENTLY,TOSAFEGUARDASSETS,TOGUARDAGAINSTFRAUDANDTODELIVERPROPERACCOUNTABLEINFORMATIONTHEAIMOFTHISPARTICULARPAPERISTOCOMPAREANDCONTRASTINTERNALCONTROLSYSTEMSINMEDIEVALENGLANDWITHTHOSEFOUNDTODAYINPARTICULAR,THENATUREOFMODESOFINTERNALCONTROLINMEDIEVALINSTITUTIONS,SUCHASTHEENGLI
6、SHEXCHEQUERORMEDIEVALMANOR,ISCONTRASTEDWITHTHATUSEDINMODERNINSTITUTIONSSUCHASCORPORATIONSORGOVERNMENTDEPARTMENTSASALLINSTITUTIONS,WHATEVERTHEIRHISTORICALLOCATION,NEEDINTERNALCONTROLS,WEMIGHTEXPECTTHEPERENNIALNATUREOFINTERNALCONTROLTOBEEVIDENTINBYGONEASWELLASINPRESENTTIMESWHENCOMPARINGTHEPRESENTWITHT
7、HEPASTCAUTIONISNEEDEDTOEXPLORETHESIMILARITIESANDDIFFERENCESBETWEENDIFFERENTHISTORICALERASISPOTENTIALLYFRUITFULANDMAYHELPTOINFORMPRESENTDEBATESANDFUTUREPOLICIESHISTORIANSAREALWAYSREINTERPRETINGTHEPASTFROMTHESTANDPOINTOFTHEPRESENTASTHEFAMOUSHISTORIANCARRWROTE“WECANVIEWTHEPAST,ANDACHIEVEOURUNDERSTANDIN
8、GOFTHEPAST,ONLYTHROUGHTHEEYESOFTHEPRESENT”HOWEVER,WHENINTERPRETINGTHEPASTTHROUGHTHELENSOFTHEPRESENT,ITISNECESSARYTOBEWAREANACHRONISMSWORDSLIKESTATE,WAR,KINGANDCHURCHALLHAVECURRENTCONNOTATIONSWHICHMAYBEDIFFERENTFROMTHEIRPASTMEANINGSTHEYARE,INEFFECT,RELATIVECONCEPTSBOUNDEDBYHISTORICALCONTEXTTHISISAPOT
9、ENTIALPROBLEMWITHALLHISTORICALRESEARCH,INCLUDINGACCOUNTINGANDBUSINESSHISTORYHOWEVER,THEHISTORIANHASNOCHOICEBUTTOUSETHEMITISPARTOFTHEHISTORIANSREINTERPRETATIONOFTHEPASTINTHISPARTICULARSTUDY,THISPROBLEMISSOMEWHATLESSENEDBYTHEOVERARCHINGANDFLEXIBLENATUREOFTHECORPORATEGOVERNANCEFRAMEWORKDEPLOYEDTHISFRAM
10、EWORKISMEANTTOPROVIDEAREFERENCEPOINTBYWHICHTOGAUGEINTERNALCONTROLINTHETWELFTHCENTURYRATHERTHANASANIMPOSEDPARADIGMORMODELTOLESSENTHEPROBLEMOFTERMINOLOGICALANACHRONISMS,WHERECONCEPTSINMEDIEVALENGLANDANDMODERNENGLANDARELIKELYTOHAVEHADSIGNIFICANTLYDIFFERENTMEANINGS,LIKEAUDIT,THEMEDIEVALMEANINGISEXPLAINE
11、DMEDIEVALENGLANDPROVIDESANINTERESTINGCOMPARATORFORTWENTYFIRSTCENTURYBRITAINASFORTHEFIRSTTIME,INENGLAND,APOWERFUL,ADMINISTRATIVELYSTRONG,CENTRALIZEDSTATEEMERGEDITWASPROBABLYTHEMOSTSOPHISTICATEDSTATESINCETHEROMANSTHEENGLISHSTATE,PARTICULARLYUNDERHENRYI11001135ANDHENRYII11541189,WASPREMISEDONANEFFICIEN
12、T,FINANCIALADMINISTRATIVESYSTEMTHEREWASUNPARALLELEDCENTRALIZATIONANDGREATERLOGISTICALCAPACITYTHANINANYPREVIOUSPERIODTHISWASARGUABLYTHEFIRSTTIMETHATTHEREWASANEEDFORSOPHISTICATEDACCOUNTINGCONTROLSONCEESTABLISHEDTHESEMODESOFINTERNALCONTROL,SUCHASTHEAUDIT,HAVESURVIVED,EVOLVEDANDSPREADTHEREHASBEENVERYLIT
13、TLESPECIFICFOCUSONTHEFINANCIALADMINISTRATIVEHISTORYOFTHETIME,PARTICULARLYFROMANACCOUNTINGORCORPORATEGOVERNANCEPERSPECTIVENUKEANDBAXTERREVIEWACCOUNTINGASPECTSOFTHEPERIODWHILEBRAYERADDRESSESTHEFEUDALASPECTSOFACCOUNTINGFROMAMARXIANPERSPECTIVEMOSTRELEVANTTOTHEPRESENTPAPERISHASKINANDMACHE,WHOEXAMINELATEM
14、EDIEVALDEVELOPMENTSINACCOUNTINGTECHNOLOGYOFPARTICULARINTEREST,THEYARGUETHATTHEPOWERKNOWLEDGETERM“CONTROL”EMERGESFROMTHELATETWELFTHCENTURYITDERIVES,THEYBELIEVE,FROMTHETERMSCONTRAROTULUSANDCONTREROLLEUSEDFORDUPLICATECOPIESOFACCOUNTINGROLLSIEACCOUNTINGRECORDSATTHEENGLISHEXCHEQUERTHECADBURYCOMMITTEE1992
15、PROMOTEDANEWAGENDAFORCORPORATEGOVERNANCEREFORMITIS,THEREFORE,TEMPTINGTOTHINKOFINTERNALCONTROLASARELATIVELYNEWCONCEPTHOWEVER,INTERNALCONTROLHASBEENOFPERENNIALIMPORTANCEINHUMANSOCIETYSOLOMONETAL2000ARGUETHATTURNBULLMADEEXPLICITANALREADYIMPLICITCONCEPTUALFRAMEWORKFORINTERNALCONTROLTHEEVIDENCEINTHISPAPE
16、RCONFIRMSTHENOTIONTHATEVENINMEDIEVALTIMESTHEREWASAN“UNSTATED”FRAMEWORKWHICHUNDERPINNEDACTUALPRACTICEINMEDIEVALENGLAND,THEMAINMECHANISMSOFCONTROLANDACCOUNTABILITYAREVERYSIMILAR,INPRINCIPLE,TOTHOSESETOUTINMODERNREPORTSONCORPORATEGOVERNANCEANDINTERNALCONTROLTHEREWAS,HOWEVER,PERHAPSADIFFERENCEINEMPHASIS
17、INTHEOBJECTIVESINMEDIEVALINSTITUTIONS,THEMAJORCONCERNWASTOSAFEGUARDASSETSANDPROTECTAGAINSTERRORANDFRAUDWITHTHENEEDTOBEEFFICIENTANDTOPREPAREGOODACCOUNTINGRECORDSPERHAPSBEINGOFSECONDARYIMPORTANCETHENEEDFOREFFECTIVEINTERNALCONTROLWASRECOGNISEDBYCONTEMPORARYWRITERSAND,ASFARASWECANTELL,OPERATIONALISEDINM
18、EDIEVALINSTITUTIONSINPARTICULAR,STEWARDSHIPANDPERSONALACCOUNTABILITYWERECOREELEMENTSOFINTERNALCONTROLANDWEREMOREIMPORTANTTHANPERFORMANCEMEASUREMENT,EFFICIENCYOR,INDEED,PROFITTHECONTROLENVIRONMENTOFMEDIEVALENGLANDWASBASEDONSOVEREIGNPOWERTHISWASAFEUDAL,HIERARCHICALSOCIETYWITHPOWERFLOWINGDOWNWARDSITWAS
19、PERHAPSANALOGOUSTOAVERYDICTATORIALANDCENTRALISEDBUSINESSORGANISATIONOFTHETYPELEDBYVERYPOWERFULANDAUTHORITARIANINDIVIDUALSINTHEMODERNERASUCHASROBERTMAXWELLAKEYFEATUREOFTHECONTROLENVIRONMENTWASTHEAUDITBOTHTHEEXCHEQUERAUDITANDTHEMANORIALAUDITWERE,INESSENCE,INTERNALAUDITSTHEYWEREINSTITUTIONALMECHANISMSS
20、ETUPBYTHEKINGANDLANDLORDTOENSURETHEACCOUNTABILITYOFTHEREPORTINGOFFICIALSTHEYWEREPRINCIPALLYCONCERNEDWITHSTEWARDSHIPRATHERTHANPERFORMANCEANASSESSMENTOFFINANCIALRISKSWASIMPLICITWITHINMEDIEVALENGLANDMANYOFTHEPROCEDURESWEREINSTITUTEDSPECIFICALLYTOSTOPPOTENTIALLYFRAUDULENTPRACTICESATHARVESTORWITHSTOCKIND
21、EED,PARTICULARLYINTHEESTATETREATISESTHEPREVENTIONOFFRAUDWASAPARAMOUNTCONCERNATTHEEXCHEQUER,MUCHATTENTIONWASDEVOTEDTOINSTITUTINGSYSTEMSTOFORCESHERIFFSTOATTENDTHEEXCHEQUERANDTOENSURETHATTHEYPAIDINVALID,SOUNDCOINAGETHISRISKASSESSMENTWASLESSEXPLICITTHANTODAY,BUTSTILLTOOKPLACETHEIMPORTANCEOFGOOD,SECURECO
22、MMUNICATIONWASCLEARLYRECOGNISEDINMEDIEVALENGLANDASYSTEMWASSETUPTODELIVERTHEKINGSWRITTOALLPARTSOFTHEREALMWITHINDAYSTHESUMMONSESANDACCOUNTSUPONWHICHTHEEFFICIENTFUNCTIONINGOFTHEEXCHEQUERDEPENDEDCOULDTHUSBEDELIVEREDINASECUREANDTIMELYMANNERFORMALREPORTINGWASTWICEAYEARANDGENERALLYLESSFREQUENTTHANTODAYTHEI
23、NTERIMANDFINALREPORTFROMCOMPANIESTOSHAREHOLDERSCANPERHAPSBEEQUATEDTOTHETWOEXCHEQUERINTERIMANDFINALAUDITSNONETHELESS,THECOMMUNICATIONANDDOCUMENTATIONSYSTEMINMEDIEVALENGLANDSUITEDITSTIMEWITHOUTTHEPHONE,FAX,EMAILORPRINTEDDOCUMENTATIONMEDIEVALADMINISTRATORSRELIEDUPONTHEWRIT,ROYALMESSENGERSONHORSEBACKAND
24、ACCOUNTINGROLLSPREPAREDBYSCRIBESTHESAMEBASICPROCESSESFORMONITORINGINTERNALCONTROLAREOBSERVABLEINMEDIEVALENGLANDASTODAYTRANSACTIONSBOTHATTHEEXCHEQUERANDONTHEMANORWEREAUTHORISEDROYALANDMANORIALOFFICIALSOBSERVEDTHEEXCHEQUERANDMANORIALACTIVITIESTOENSUREDUEPROCESSENQUIRYINMEDIEVALTIMESWAS,HOWEVER,MORELIK
25、ELYTOBECARRIEDOUTORALLYRATHERTHANTHROUGHTHEMEDIUMOFPRINTCERTAINLY,THISWASTRUEATAUDITTHEOATHREPLACEDTHESIGNATUREASAMETHODOFVERIFYINGTHEHONESTYOFANACCOUNTANDOFENSURINGPERSONALRESPONSIBILITYCOMPUTATIONSWERECARRIEDOUT,USINGANABACUSLIKEEXCHEQUERBOARD,RATHERTHANACALCULATORORACOMPUTERAND,FINALLY,THEREWERES
26、OMEANALYTICALCHECKSHOWEVER,UNLIKETODAYITWASMUCHRARERTOCOMPAREESTIMATEDWITHACTUALFIGURESRATHER,PREDETERMINEDFIGURESWERESETOUTINADVANCESUCHASTHESHERIFFS“FARM”OREXPECTEDYIELDSFROMCROPSORLIVESTOCKIFTHESEEXPECTEDRETURNSWEREMETNOFURTHERENQUIRYWASCARRIEDOUTMOSTOFTHECONTROLACTIVITIESFOUNDTODAYISALSORECOGNIS
27、ABLEINMEDIEVALENGLANDTHEPRINCIPLESOFCLEARLYDEFINEDRESPONSIBILITIESANDSEGREGATIONOFDUTIESWEREWELLENTRENCHEDACCOUNTINGROLLS,WRITSANDTALLIESPROVIDEDANEFFECTIVEMETHODOFENSURINGTHATTRANSACTIONSWERERECORDEDANDAUTHORISEDINDEPENDENTCHECKSONPERFORMANCEOCCURRED,MOSTNOTABLYATTHEEXCHEQUER,WHERETHEKINGSREMEMBRAN
28、CERREPORTEDDIRECTLYTOTHEKINGTHEREISALSOAMPLEEVIDENCEOFCONCERNWITHTHESAFEGUARDINGOFASSETSCASH,INPARTICULAR,WASCLOSELYGUARDEDGENERALLYINLOCKEDCHESTSWITHMULTIPLELOCKSOVERALL,THEREFORE,INMEDIEVALENGLAND,THENEEDFORINTERNALCONTROLWASCLEARLYRECOGNISEDINGENERAL,ALLOFTHEMAINAREASOFINTERNALCONTROL,ASIDENTIFIE
29、DBYTHETURNBULLCOMMITTEECONTROLENVIRONMENT,RISKASSESSMENT,INFORMATIONANDCOMMUNICATION,MONITORINGANDCONTROLACTIVITIESAREPRESENTTHEESSENCEOFTHESEINTERNALCONTROLSWASPRESENTINBOTHERASWITHTHESIMILARITIESOUTWEIGHINGTHEDIFFERENCESINGENERAL,THEPRINCIPALDIFFERENCESWERECAUSEDNOTBYVARIATIONSINTHEOBJECTIVESORTHE
30、APPROACH,BUTMOREBYAVAILABLETECHNOLOGYTHUS,INMEDIEVALENGLANDTHEWRIT,SCRIBEANDROYALMESSENGERREPLACEDTHEPRINTEDWORDANDTELEPHONETHEABACUSNOTTHECALCULATORORCOMPUTERWASUSEDFORANALYSISTALLIESNOTINVOICESANDCHEQUESWEREUSEDFORRECORDINGANDPAYINGDEBTSANDTHEACCOUNTINGROLLTOOKTHEPLACEOFTHEACCOUNTINGLEDGERANDCOMPU
31、TERPRINTOUTTHEREIS,HOWEVER,NOREASONTOSUSPECTTHATTHEINTERNALCONTROLSYSTEMINMEDIEVALENGLANDWASANYLESSEFFECTIVETHANTHATFINANCIALADMINISTRATIONSOSATISFACTORILYFULFILLEDTHENEEDSOFTHEPRINCE,THATITWASSONICELYGEAREDTOSOCIAL,ECONOMICANDPOLITICALREALITIESTHEREWEREPERHAPSFIVEMAINDIFFERENCESOFEMPHASISBETWEENMED
32、IEVALENGLANDANDMODERNINTERNALCONTROLFIRST,THEREWASGREATEREMPHASISONTHECENTRALITYOFSTEWARDSHIPANDPERSONALACCOUNTABILITYASACOREELEMENTOFINTERNALCONTROLFOREXAMPLE,PERSONALOBSERVATIONASAMONITORINGDEVICEWASSTRONGERINMEDIEVALENGLANDTHEREWASMUCHMOREPERSONALCONTACTTHESHERIFFANDTHESTEWARDWEREDIRECTLYQUESTION
33、EDBYTHEIRSUPERIORSTHEYWEREDIRECTLYACCOUNTABLETHEIRPERFORMANCEWASEVALUATEDTHROUGHENQUIRY,INSPECTIONANDOBSERVATIONOFTHEINDIVIDUALRATHERTHANONTHEBASISOFWRITTENDOCUMENTATIONINTHEMIDDLEAGES,THEPERSONALOATHREPLACEDTHESIGNATURESECOND,FOLLOWINGONFROMTHISTHEREWASALESSERFOCUSONPROFITABILITYANDEFFICIENCYINADDI
34、TION,THESETERMSWEREPERHAPSDIFFERENTLYINTERPRETEDPROFITABILITYWASGENERALLYSEENMORENARROWLYINTERMSOFTHESURPLUSOFREVENUESRECEIVABLEOVERAMOUNTSPAIDWHILEEFFICIENCYWASARELATIVELYPASSIVECONCEPTCONCERNEDWITHIMPROVEMENTANDMEASUREDBYPERFORMANCEINDICATORSINMEDIEVALENGLAND,THEREWASMUCHMOREUSEOFESTIMATEDANDPREDI
35、CTEDYIELDS,SUCHASFORTHESHERIFFSFARMORCROPANDLIVESTOCKYIELDSONCESETTHESEPERSISTEDFORYEARSIFTHESEYIELDSWEREMETTHENNOFURTHERCOMPUTATIONALANALYSISORENQUIRYWASMADETHEREWAS,FOREXAMPLE,LITTLECONCERNWITHVARIANCESFROMBUDGETSHERIFFS,REEVESANDBAILIFFSWEREPERSONALLYLIABLEOUTOFTHEIROWNPOCKETSFORANYSHORTFALLSINEX
36、PECTEDREVENUESTHIRD,THECONTROLENVIRONMENTINMEDIEVALENGLANDWASMOREHIERARCHALANDCOERCIVETHANINMODERNBRITAINTHEPENALTIESFORNONCOMPLIANCEWEREMUCHMORESEVERETHEULTIMATEPENALTYFORFRAUDTODAYISIMPRISONMENTRATHERTHANDEATHORPHYSICALDISFIGUREMENTFOURTH,THERANGEOFRISKSINMEDIEVALBRITAINWASPOSSIBLYNARROWERTHANTHOS
37、EFACEDTODAYRISKISALSODEALTWITHMUCHMOREEXPLICITLYTODAYFIFTH,INFORMATIONANDCOMMUNICATIONWEREMOREORALTHANWRITTENINMEDIEVALENGLANDANDFORMALREPORTINGWASGENERALLYLESSFREQUENTPOSTENRONTHEREISDISTINCTSIGNSOFARETURNTOAMORECONTROLLINGENVIRONMENTINTERNALCONTROLSAREBEINGENHANCEDBOTHINTHEUSAANDINTHEUKINPARTICULA
38、R,THERECOGNITIONOFTHENEEDFORTHEENHANCEDPERSONALACCOUNTABILITYOFINDIVIDUALSISAPPARENTSUCHPERSONALACCOUNTABILITYATTHEINDIVIDUAL,RATHERTHANATTHEORGANISATIONALLEVEL,WASPROBABLYTHEKEYCOMPONENTOFMEDIEVALGOVERNANCEUNTILRECENTLY,THEVEILOFLIMITEDLIABILITYANDASSOCIATEDDIRECTORSANDOFFICERSINSURANCEHASMADEDIREC
39、TORSVIRTUALLYIMMUNEFROMPERSONALRESPONSIBILITYFOREITHERCORPORATEFAILUREORCORPORATEMANSLAUGHTERHOWEVER,RECENTLYTHEREHAVEBEENPRESSURES,CALLSANDLEGISLATIONTOINCREASEINDIVIDUALSPERSONALRESPONSIBILITYCOURTSHAVERECOGNISEDINDIVIDUALPERSONALLIABILITYINARANGEOFCIRCUMSTANCESSUCHASTHEDIRECTORSOFENRONANDWORLDCOM
40、BEINGHELDPERSONALLYLIABLEFORWRONGDOINGS,THEJUDGEINWILLIAMSVNATIONALLIFEHEALTHFUNDSFINDINGTHEMANAGINGDIRECTORPERSONALLYLIABLEFORLOSSESTOPLAINTIFFS,ANDINDIVIDUALSBEINGFOUNDCRIMINALLYLIABLEFORGROSSNEGLIGENCEMANSLAUGHTER“PERSONALLIABILITYOFDIRECTORSIS,SOMEWOULDSAY,INCREASINGLYBEINGUSEDTOOBTAINSOCIALACCO
41、UNTABILITY”SIKKA2007SUGGESTSMAKINGALLCOMPANYDIRECTORSPERSONALLYLIABLEFORKNOWINGLYPUBLISHINGMISLEADINGFINANCIALSTATEMENTSINTHEUK,UNDERTHEREVISEDTURNBULLGUIDANCE2005,DIRECTORSHAVETOCONFIRMTHEYHAVEACTEDTOREMEDYSIGNIFICANTFAILINGSININTERNALCONTROLINADDITION,THENEWUKCOMPANIESACT2006HASREPLACEDMANYOFTHEEX
42、ISTINGCOMMONLAWRULESWITHACODIFICATIONOFDIRECTORSDUTIESINTHEUSA,THEREISASTILLSTRONGERENFORCEMENTCLIMATETHECOMPANYSCHIEFEXECUTIVEOFFICERCEOANDCHIEFFINANCEOFFICERAREREQUIREDTOSIGNTWOCERTIFICATIONSINTERALIA,THEYCERTIFYTHATTHEYHAVEDESIGNEDINTERNALCONTROLSOVERFINANCIALREPORTINGWHICHPROVIDEEFFECTIVEASSURAN
43、CEFURTHERMORE,APROCESSOFSUBCERTIFICATIONOCCURSWHEREINDIVIDUALSLOWERDOWNTHEORGANISATIONALSOPROVIDEWRITTENAFFIDAVITSFINALLY,UNDERTHENEWYORKSTOCKEXCHANGESTANDARDSCEOSMUSTCERTIFYTOTHENYSEANNUALLYTHATTHEYAREUNAWAREOFANYVIOLATIONOFTHENYSECORPORATEGOVERNANCELISTINGSTANDARDSTHESERETURNSTOAMORECOMPLYORELSECO
44、NTROLENVIRONMENTISREMINISCENTOFTHEDIRECTPERSONALACCOUNTABILITYFOUND900YEARSAGOINMEDIEVALENGLANDITRECOGNISESTHEOBVIOUSTRUTHTHATBUSINESSESAREINTHEENDRUNBYPEOPLENOTBYSYSTEMSIFTHEREISTOBEEFFECTIVEGOVERNANCEANDEFFECTIVEINTERNALCONTROLSTHENINDIVIDUALSNEEDTOBERETURNEDTOTHECENTRESTAGEINASENSE,THEREFORE,THER
45、EISARENEWEDREALISATIONTHATDESPITEALLTHESOPHISTICATEDCONTROLSANDTECHNOLOGYMODERNMANAGEMENTHASATITSDISPOSALEFFECTIVECORPORATEGOVERNANCEISSTILL,ATHEART,ABOUTPERSONALRESPONSIBILITYSOURCEMICHAELJOHNJONESINTERNALCONTROL，ACCOUNTABILITYANDCORPORATEGOVERNANCEMEDIEVALANDMODERNBRITAINCOMPAREDJACCOUNTING,AUDITI
46、NGACCOUNTABILITYJOURNAL,2008,710521075译文内部控制，责任和公司治理中世纪和现代英国的对比为了使内部控制有效地运作，所有机构需要健全有效的公司治理系统。内部控制最重要内容之一的是提供问责机制，这样企业就能够监视和控制他们的行为。（SAS300）根据审计标准声明内部控制制度可以概括为财政和其他方面的一整套控制，以使业务管理更加的有效运行，并维护资产，防止错误和舞弊，提供准确，完整，及时的会计记录。随着最优目标的明确，大多数人都犯了错误，这些错误可能是他们工作的最后结果中的差错，或者在达到最终结果中是多余的、无效用的，或者两者都有。而且有时候，若是没有明确的意图
47、,有些人就会故意伪造账目。无论是其自身或他人使用,任何企业都希望从事的经营活动能够按照有序的、高效的方式来显示可靠的财务会计信息,并且需要利用一些控制来把人为的过失减到最小。这就出现了一些令人感兴趣的历史问题不论社会机构的效率机构是否需要运行以维护资产,防止欺诈，提供适当的、有责任的信息，内部控制系统的要求是否有效的、非历史性的。这篇文章是比较中世纪的英国和现今的那些内部控制制度。尤其是在自然模式下中世纪体系的内部控制方式,如英国财政部或中世纪的庄园以及当今体系中使用的内部控制方式,如企业或政府部门。所有机构无论他们的历史定位怎么样都需要内部控制,我们可以预期内部控制长期的本质明显存在于过去和
48、当前时代。将现在与过去进行比较具有必要性，探索不同历史时代之间的相似和区别性有可能取得成效，并有可能有助于了解现在和未来的政策变化。历史学家总是从当前的角度重新诠释过去，正如著名历史学家卡尔写道“只有通过当代人的眼睛，我们才可以观察过去，实现我们对过去的认识。”但是，当透过当代的眼光解释过去时，要提防时代错误（加斯基尔，2000），如国家，战争，国王和教会之类的词都具有当代的内涵，可能不同于其过去的含义。他们实际上是受限于历史背景的相对概念，这是一个基于历史研究的潜在问题，包括会计和商业史。然而,历史学家没有别的选择而只能用这个研究（卡尔，1987），这是历史学家重新诠释过去的一部分。在这个特
49、殊的研究中，这个问题减少了对公司治理总体部署的框架性和灵活性。这一框架是为了提供一个参考点，测量十二世纪的内部控制，而不是作为一个强加的范例或模型。为了减少已经过时的用语，在中世纪的英格兰和现代的观念可能有显着不同的含义的地方，如审计，在中世纪的时候就能够解释的意思。中世纪的英国为二十一世纪的英国提供了一个对照，关于第一次在英国出现一个强有力，行政强，集中化状态，可能是罗马利斯特沃伦2001年）以来最先进的国家。英国的状态，特别是在亨利一世11001135和亨利二世11541189统治之下，具有一个有效的财政行政系统，比以往的时期曼恩,1986年更具有空前的集中化和更加巨大的逻辑能力。一旦确定了内部控制模式，例如审计，就能生存、演变和传播，这可以说是第一次拥有复杂的会计控制计划。从会计或公司治理的角度看，历史上兵没有特别注重财政行政。诺克（1981）和巴克斯特（1989年）审查了会计方面的内容，而布莱恩以马克思主义的角度看待会计关于封建的内容。到目前，最相关文件是HASKIN和MACHE（1986年）发表的，他们调查中世纪后期会计技术的发展。尤其令人感兴趣的是，他们认为，权力知识“控制”一词是在十二世纪后期出现。他们相信，它源于英国财政部，是用于一式两份的会计记录。吉百利委员会（1992年）促进了公司治理改革的新议程。因此，它很容易认为内部控制是作为一个相对较新
