| 美国萨班斯法案与我国内部控制基本规范的比较及启示 |
| |
| 引用本文： | 王棣华,张小苓.美国萨班斯法案与我国内部控制基本规范的比较及启示[J].湖南财经高等专科学校学报,2011,27(5):14-17. |
| |
| 作者姓名： | 王棣华 张小苓 |
| |
| 作者单位： | 东北财经大学会计学院／中国内部控制研究中心,辽宁大连,116025 |
| |
| 摘 要： | 我国内部控制基本规范与美国《萨班斯法案》在监管机构性质、对注册会计师行业要求、责任制度、对企业财务信息披露要求和处罚力度等方面有着很大的区别。我国应借鉴美国《萨班斯法案》的经验，加强对证券行业、注册会计师行业以及公司的监管，充分发挥内部控制规范的引导和制约作用，实现我国企业内部控制制度的健康持续发展。
|
| 关 键 词： | 内部控制 内部控制基本规范 萨班斯法案 比较 |
The comparison between American Sarbanes-Oxley and Chinese Basic Standard for Enterprise Internal Control and revelation |
| |
| WANG Di-Hua ZHANG Xiao-Ling.The comparison between American Sarbanes-Oxley and Chinese Basic Standard for Enterprise Internal Control and revelation[J].Journal of Hunan Financial and Economic College,2011,27(5):14-17. |
| |
| Authors: | WANG Di-Hua ZHANG Xiao-Ling |
| |
| Institution: | WANG Di-Hua ZHANG Xiao-Ling(China Internal Control Research Center,Accounting College,Dongbei University of Finance and Economics,Dalian Liaoning 116025) |
| |
| Abstract: | The huge differences between the Basic Standard for Enterprise Internal Control and Sarbanes-Oxley are mainly reflected in the following areas,including the nature of supervision organizational structure,the requirement of profession of certified public accountants,accountability,the requirement of information disclosure and the degree of punishment.We should Learn from Sarbanes-Oxley,increasing the supervision of securities industry,profession of certified public accountants and enterprises,and make intern... |
| |
| Keywords: | internal control the Basic Standard for Enterprise Internal Control Sarbanes-Oxley comparison |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
