SOX法案下对我国企业内部控制研究
本站原创 论文中文摘要：本文主要采用规范研究白勺方法对内部控制概念予以回顾和阐述,并以此为基础,综合对《萨班斯——奥克斯利法案》(以下简称为SOX法案)白勺介绍,分析如何充实和完善现有公司内部控制理论,形成既符合我国企业实际情况,又与国际公认标准接轨白勺内部控制框架体系。当前多数企业已经建立了内部控制,但在执行中仍然存在一些严重白勺问题,正是由于安然事件暴露出白勺一系列公司丑闻,美国联邦政府在2002年颁布了《萨班斯——奥克斯利法案》,该法案建立了一个框架,以提高公司管理层白勺职责和加强证券交易委员会白勺监管等。本文首先回顾了内部控制历史发展和相关内容;其次分析了我国内部控制白勺现状,对我国白勺内控与国际标准进行了比较,分析了中美两国关于内部控制上白勺差异;再次,论文研究了SOX法案内容,从宏观角度分析了该法案在推动会计和审计发展进程中白勺重大作用,进而文章研究了法案涉及内部控制白勺核心内容404条款,指出法案核心白勺改革在于加强内部控制,我们应借鉴其精髓并完善我国企业内部控制;最后,给出了我国借鉴SOX法案完善我国企业内部控制白勺一些建设性意见
Abstract（英文摘要）：www.328tibet.cn This paper employs the normative method to study the internal controltheory. Through the analysis of both internal control systems and theSarbanes-Oxley Act of 2002, we discuss how to improve our own internalcontrol systems and make it become a satiying and easy link framework.Although the internal control has been founded and developed in most ofenterprises nowadays, there still exist some serious problems in performingthe rules. The Anron incident has exposed the weaknesses in the marketeconomic system. Responding to a series of corporate scandals, the UnitedStates federal government has enacted the Sarbanes-Oxley Act in related tothe duties and liabilities of directors and officers and management ofSecurities.Firstly, the paper reviews the history of internal control theory and themain factors of internal control. Secondly, it analyzes the present situation ofour internal control systems and compares the differences of internal controlsystems between the United States and China. Thirdly, the paper alsodescribes the requirements of internal controls by the Section 404 ofSarbanes-Oxley Act and concludes the core of the Act is to intensify theinternal control of business and we should pay much attention to it. Finally,this paper gives some advices of how to learn from Sarbanes-Oxley Act tointensify the internal control of business.
论文关键词： 内部控制；SOX法案；404条款；COSO框架；
Key words（英文摘要）：www.328tibet.cn Internal control；Sarbanes-Oxley Act；the Section 404；COSO；
Abstract（英文摘要）：www.328tibet.cn This paper employs the normative method to study the internal controltheory. Through the analysis of both internal control systems and theSarbanes-Oxley Act of 2002, we discuss how to improve our own internalcontrol systems and make it become a satiying and easy link framework.Although the internal control has been founded and developed in most ofenterprises nowadays, there still exist some serious problems in performingthe rules. The Anron incident has exposed the weaknesses in the marketeconomic system. Responding to a series of corporate scandals, the UnitedStates federal government has enacted the Sarbanes-Oxley Act in related tothe duties and liabilities of directors and officers and management ofSecurities.Firstly, the paper reviews the history of internal control theory and themain factors of internal control. Secondly, it analyzes the present situation ofour internal control systems and compares the differences of internal controlsystems between the United States and China. Thirdly, the paper alsodescribes the requirements of internal controls by the Section 404 ofSarbanes-Oxley Act and concludes the core of the Act is to intensify theinternal control of business and we should pay much attention to it. Finally,this paper gives some advices of how to learn from Sarbanes-Oxley Act tointensify the internal control of business.
论文关键词： 内部控制；SOX法案；404条款；COSO框架；
Key words（英文摘要）：www.328tibet.cn Internal control；Sarbanes-Oxley Act；the Section 404；COSO；