| SOX法案给中国公司治理的启示 |
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| 引用本文： | 卢中伟,韩秀明.SOX法案给中国公司治理的启示[J].财会通讯,2005(8). |
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| 作者姓名： | 卢中伟 韩秀明 |
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| 作者单位： | 河南省驻马店市地方税务局 河南驻马店100080
(卢中伟)，河南省驻马店市地方税务局 河南驻马店100080(韩秀明) |
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| 摘 要： | 在内部控制和财务报告领域,当前全球最热门的话题莫过于SOX法案(即Sarbanese-OxleyAct,又称萨班斯法案、萨宾法案)。本文认为虽然SOX法案仅对在美上市公司具有法律约束力,但它对我国公司财务报告和公司治理却同样有着重要的参考意义。
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| 关 键 词： | 内部控制 财务报告 SOX法案 借鉴 |
SOX Act and Its Enlightenment to Chinese Corporate Governance |
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| Lu Zhongwei Han Xiuming.SOX Act and Its Enlightenment to Chinese Corporate Governance[J].Communication of Finance and Accounting,2005(8). |
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| Authors: | Lu Zhongwei Han Xiuming |
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| Abstract: | Nowadays the most important topic about internal control and financial reporting in the world is the Sarbanese-Oxley Act .Though most of Chinese companies need not abide by the SOX Act, but It's very useful to us to draw lessons from it . |
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| Keywords: | Internal control Financial reporting SOX |
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