CAJ | 학술논문

美国颁布实施的《萨班斯-奥克斯利法案》（简称“萨－奥法案”）是针对上市公司建立并保持内部控制所作出的规定。内控制度是现代企业稳健发展不可或缺的“稳定器”，是一个系统化的框架，它建立在风险管理的基础上。包括内控环境、风险分析、内控活动、信息与沟通、监督五大要素，五要素之间的配合和联系组成了一个完整的系统。目前，我国大多数企业尚未建立一整套内控管理体系，即使建立的企业也未实现系统化、可视化与信息化管理，尚未建立与国际接轨、适应国际资本市场要求的内部管理体系。鉴于此，基于“萨－奥法案”要求而提出的内部控制建设值得深入研究。
미국반포실시적《살반사-오극사리법안》（간칭“살－오법안”）시침대상시공사건립병보지내부공제소작출적규정。내공제도시현대기업은건발전불가혹결적“은정기”，시일개계통화적광가，타건립재풍험관리적기출상。포괄내공배경、풍험분석、내공활동、신식여구통、감독오대요소，오요소지간적배합화련계조성료일개완정적계통。목전，아국대다수기업상미건립일정투내공관리체계，즉사건립적기업야미실현계통화、가시화여신식화관리，상미건립여국제접궤、괄응국제자본시장요구적내부관리체계。감우차，기우“살－오법안”요구이제출적내부공제건설치득심입연구。
U. S. promulgation of the ＂Sarbanes - Oxley Act＂（referred to as ＂Sa - Ao bill＂） is the regulation for listed companies to establish and maintain internal controls. Internal control system is essential ＂stabilizer＂ for the healthy development of modern enterprises, is a systematic framework,which built on the basis of risk management, including internal control environment, risk analysis, internal control activities, information and communication, and supervision these five elements, the coordination and contact of these five elements formed a complete system. At present, most enterprises have yet to establish a set of internal control management system, even if the enterprises have set up but not achieved the systematic, visualization and information mana$cment,have not established the internal management system that with international standards, to meet the requirements of international capital markets.. In view of this, the construction of internal control based on the requirements of ＂Sarbanes - Oxley Act＂ is worth further studying.