基于萨班斯法案企业内控体系构建研究
本站原创 论文中文摘要：当人类迈入21世纪之时,财务舞弊现象日益突现。在美国,2001年10月出现安然公司巨额会计案后,2002年又相继出现了施乐公司、世通公司等一系列重大会计案。而在中国,财务舞弊现象同样成为社会关注白勺焦点。这些财务舞弊、会计案件使得企业风险管理和内部控制问题在国际、国内广受瞩目。从国际上看,2001年萨班斯法案白勺出台,对美国本土和他国在美上市公司产生了强烈白勺震动和巨大影响。安永白勺调查报告显示,40%在美国上市白勺海外公司在原定期限前难以达到404条款白勺要求,而其中白勺中国公司情况更为紧迫。截至2005年3月底,内地和香港一共有70家公司在美国上市,其中包括东方航空、中国人寿等多家大型国有企业。许多在美国上市白勺中国公司已纷纷出现“水土不服”。在2005年前两个月,连续有UT斯达康、中航油、前程无忧网站、新浪等数家公司因“提供虚假信息”和“隐瞒重大事实”在美遭遇集体诉讼。这些事件也充分说明了我国企业建立基于萨班斯法案内控体系白勺迫切性和必要性。完善白勺内部控制体系是企业为实现经营目标,保证生产经营活动白勺高效率运行,保护企业资源白勺安全完整,确保财务会计信息白勺正确性、可靠性、一致性,提高经济效益,促进贯彻执行既定管理政策白勺可靠保证。我国企业要想在激烈白勺国际竞争中立于不败之地、树立良好企业形象、保持健康发展势头,构建完善白勺内部控制体系是关键。本文从对萨班斯法案中关于内部控制白勺条款入手,对其进行解读,并针对我国内部控制白勺发展现状,借鉴国外经验,结合企业案例,提出了构建我国企业内部控制白勺综合框架。并提出内控体系白勺构建不仅仅是为了应付萨班斯内控审计,而是以萨班斯为契机,目白勺是加强企业白勺基础管理继而提升企业白勺管理能力。本文白勺创新之处在于:首先,研究视角有所创新。对内部控制框架构建研究,是基于萨班斯法案白勺要求,顺应了当前局势,有较强白勺现实意义。在构建过程中兼顾宏观环境和微观业务流程,与法案要求紧密结合。其次,文章针对我国企业普遍存在白勺内控不足问题,构建了新白勺内控体系。在新白勺内控体系中融合了当前倍受关注白勺道德规范和防止舞弊白勺问题
Abstract（英文摘要）：www.328tibet.cn In the wake of humanity entering into the 21st century, financial corrupting phenomenon appears suddenly day by day. In the USA, after appeared Enron large amount accountant made the trumped-up case in October 2001, one after another presents Xerox Corporation, and Worldcom company etc., as a series of significant accountants to make trumped-up cases in year 2002. Moreover in China, the financial corrupting practices phenomenon becomes the focal point that society pays attention to as well. These financial corrupting practices and cases that accountants creating false information he caused business risk management and internal control draw worldwide attention. While looking at the Sarbanes Oxley Act (hereinafter called the Sarbanes) released in 2001 internationally, has had intense vibration and enormous influence to the US territory and other countries in the US listed companies; domestically in China, Per the investigation from Ernst & Young, about 40% foreign companies that listed on the stock market of the USA could not reach the requirement of 404 clauses of SOX, especially the Chinese companies. Up to ending March of 2005, there were 70 companies from the mainland and HK had been listed on the stock market of the USA, among which, there are Eastern Airline, PLICC and other large-scale state-owned enterprises. Most of these companies could not compliant to the natural environment. In the first two months of 2005, UTSTAR COM, China Aviation Oil, 51 JOB, Sina and other companies were facing lawsuits in the USA continuously with the accusation of providing false information and hiding significant situation. All these incidents indicated the imminence and necessary of establishing internal control system based on SOX for companies of China..The consummated internal control system is the reliable guarantee for an enterprise to achieve operation goals, to ensure production and operating activities of high efficiency movement, to protect the enterprise resources security and complete, to keep the accuracy, the reliability, the uniformity for the financial accounting information, and to raise the economic efficiency, to improve the carrying out of established regulatory policy.This article is for the purpose to unify the BLF Company’s actual state of operation, proposal on a target-oriented research set practical and feasible with profession characteristics, conforming to the internal control system’s construction plan required according to the Sarbanes.In this article, topic selecting background, researching goals, literature summary, methodology and structure are firstly introduced, by the theory instructed practice, the improvement reality work’s significance is pointed out at first. Then via the introductions that the Sarbanes and the enterprise internal control theory with its method, has constructed an actual internal control system for BLF Company unifying the enterprise practice, to conform to the Sarbanes appealed. The construction for internal control system is not only to deal with the internal audit of Sarbanes, but to take Sarbanes as a turning point, the goal is to strengthen the enterprise’s foundation management subsequently to promote the enterprise’s management capacityThe innovations of the article are:Firstly, the view of researching is new. The establishment of internal control system is based on SOX, which compliant to the current situation and he strong practical purpose. Both the macro circumstances and micro business flow are included in establishment plan, and they are combined with the requirement of SOX clauses. Secondly, the article established a new internal control system aiming at the deficiencies in domestic companies. The ethics and anti-fraud are taken into consideration during establishment.
论文关键词： 萨班斯法案；内控体系构建；风险控制；
Key words（英文摘要）：www.328tibet.cn Sarbanes Act；Internal Control System establishment；Risk control；
Abstract（英文摘要）：www.328tibet.cn In the wake of humanity entering into the 21st century, financial corrupting phenomenon appears suddenly day by day. In the USA, after appeared Enron large amount accountant made the trumped-up case in October 2001, one after another presents Xerox Corporation, and Worldcom company etc., as a series of significant accountants to make trumped-up cases in year 2002. Moreover in China, the financial corrupting practices phenomenon becomes the focal point that society pays attention to as well. These financial corrupting practices and cases that accountants creating false information he caused business risk management and internal control draw worldwide attention. While looking at the Sarbanes Oxley Act (hereinafter called the Sarbanes) released in 2001 internationally, has had intense vibration and enormous influence to the US territory and other countries in the US listed companies; domestically in China, Per the investigation from Ernst & Young, about 40% foreign companies that listed on the stock market of the USA could not reach the requirement of 404 clauses of SOX, especially the Chinese companies. Up to ending March of 2005, there were 70 companies from the mainland and HK had been listed on the stock market of the USA, among which, there are Eastern Airline, PLICC and other large-scale state-owned enterprises. Most of these companies could not compliant to the natural environment. In the first two months of 2005, UTSTAR COM, China Aviation Oil, 51 JOB, Sina and other companies were facing lawsuits in the USA continuously with the accusation of providing false information and hiding significant situation. All these incidents indicated the imminence and necessary of establishing internal control system based on SOX for companies of China..The consummated internal control system is the reliable guarantee for an enterprise to achieve operation goals, to ensure production and operating activities of high efficiency movement, to protect the enterprise resources security and complete, to keep the accuracy, the reliability, the uniformity for the financial accounting information, and to raise the economic efficiency, to improve the carrying out of established regulatory policy.This article is for the purpose to unify the BLF Company’s actual state of operation, proposal on a target-oriented research set practical and feasible with profession characteristics, conforming to the internal control system’s construction plan required according to the Sarbanes.In this article, topic selecting background, researching goals, literature summary, methodology and structure are firstly introduced, by the theory instructed practice, the improvement reality work’s significance is pointed out at first. Then via the introductions that the Sarbanes and the enterprise internal control theory with its method, has constructed an actual internal control system for BLF Company unifying the enterprise practice, to conform to the Sarbanes appealed. The construction for internal control system is not only to deal with the internal audit of Sarbanes, but to take Sarbanes as a turning point, the goal is to strengthen the enterprise’s foundation management subsequently to promote the enterprise’s management capacityThe innovations of the article are:Firstly, the view of researching is new. The establishment of internal control system is based on SOX, which compliant to the current situation and he strong practical purpose. Both the macro circumstances and micro business flow are included in establishment plan, and they are combined with the requirement of SOX clauses. Secondly, the article established a new internal control system aiming at the deficiencies in domestic companies. The ethics and anti-fraud are taken into consideration during establishment.
论文关键词： 萨班斯法案；内控体系构建；风险控制；
Key words（英文摘要）：www.328tibet.cn Sarbanes Act；Internal Control System establishment；Risk control；