CAJ | 학술논문

SOX法案的颁布引发了各国监管机构对内部控制及披露制度的强烈关注，其中很多争议性问题一直延续至今，严重阻碍了内部控制披露规范的统一性。在财务报告监管系统中，不同的控制机制之间存在替代或补充作用，只有充分发挥各种机制间的协同性，才能更好地防范公司造假，保障财务报告的可靠性，并能分散系统中的制度风险。SOX404条款对内部控制披露制度的部分设计破坏了这种协同性，违背了制度设计的初衰，也导致了实务的混乱。未来内部控制披露制度的完善必须考虑财务报告系统内机制设计的协同性。
SOX법안적반포인발료각국감관궤구대내부공제급피로제도적강렬관주，기중흔다쟁의성문제일직연속지금，엄중조애료내부공제피로규범적통일성。재재무보고감관계통중，불동적공제궤제지간존재체대혹보충작용，지유충분발휘각충궤제간적협동성，재능경호지방범공사조가，보장재무보고적가고성，병능분산계통중적제도풍험。SOX404조관대내부공제피로제도적부분설계파배료저충협동성，위배료제도설계적초쇠，야도치료실무적혼란。미래내부공제피로제도적완선필수고필재무보고계통내궤제설계적협동성。
Internal control disclosure institution has attracted supervision organization＇s intense attention around the world after SOX Act. However, there are some controversial questions until now which has hindered the utility of internal control disclosure standard seriously. In fact, there are different control mechanisms in the financial report control system that have the substitution or the supplement function. 0nly these mechanisms work on co-operation it is efficient to guard against fraud in financial statements and can spread institutional risk. Some of SOX404 destroy this kind of cooperative relations and violate original intention of the system design, leading to confusion in practice. We must consider the cooperativity of various mechanisms during the construction of financial report supervision frame.