审计研究
審計研究
심계연구
Audit Research
2010年
3期
96~100
,共null页
萨班斯法案404条款 执行效果 遵循成本
薩班斯法案404條款 執行效果 遵循成本
살반사법안404조관 집행효과 준순성본
SOX 404, implementation of the results, compliance costs
美国监管部门在萨班斯法案404条款执行过程中采取了一系列措施，取得了显著成效，主要体现在提高财务报告质量、维护中小投资者利益、改善公司治理等方面。我国内部控制基本规范已经发布，能否取得良好的效果关键是实施，因此借鉴其经验具有重要意义。本文在分析我国内部控制信息披露现状后，认为我国应该加快推动内部控制方面立法，并以此为基础出台相互配套的规范体系；将我国上市公司进行分类处理，先强制要求大型上市公司披露财务报告内部控制审核信息；开展提高注册会计师效率和监管效率的一系列评估项目，降低上市公司遵循成本。
美國鑑管部門在薩班斯法案404條款執行過程中採取瞭一繫列措施，取得瞭顯著成效，主要體現在提高財務報告質量、維護中小投資者利益、改善公司治理等方麵。我國內部控製基本規範已經髮佈，能否取得良好的效果關鍵是實施，因此藉鑒其經驗具有重要意義。本文在分析我國內部控製信息披露現狀後，認為我國應該加快推動內部控製方麵立法，併以此為基礎齣檯相互配套的規範體繫；將我國上市公司進行分類處理，先彊製要求大型上市公司披露財務報告內部控製審覈信息；開展提高註冊會計師效率和鑑管效率的一繫列評估項目，降低上市公司遵循成本。
미국감관부문재살반사법안404조관집행과정중채취료일계렬조시，취득료현저성효，주요체현재제고재무보고질량、유호중소투자자이익、개선공사치리등방면。아국내부공제기본규범이경발포，능부취득량호적효과관건시실시，인차차감기경험구유중요의의。본문재분석아국내부공제신식피로현상후，인위아국응해가쾌추동내부공제방면입법，병이차위기출출태상호배투적규범체계；장아국상시공사진행분류처리，선강제요구대형상시공사피로재무보고내부공제심핵신식；개전제고주책회계사효솔화감관효솔적일계렬평고항목，강저상시공사준순성본。
The U.S. regulatory authorities adopted a series of measures in SOX404 implementation process and made remarkable achievements, mainly reflected in improving the quality of financial reporting, safeguarding the interests of small and medium investors, improving corporate governance and so on. China＇s Basic Standard for Enterprise Internal Control has been issued, the relevant guidelines are being developed, the key to obtain good results is implementation, learn from their experience is of great significance. By analyzing the status of internal control information disclosure, we think that we should speed up legislation to promote internal control as the basis for the introduction of standards of mutual support; classify listed companies, mandatory large-scale listed companies disclose financial internal control audit information; raise the efficiency of CPA and regulatory assessment by a series of projects, to reduce compliance costs.
