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美国内部控制评价制度及其对我国的启示
引用本文:王造鸿,吴国萍.美国内部控制评价制度及其对我国的启示[J].税务与经济,2010(1).
作者姓名:王造鸿  吴国萍
作者单位:东北师范大学商学院,吉林,长春,130117
摘    要:美国的证券市场成熟,制度健全,其内部控制评价经历了从自愿性到强制性披露的过程,相关法规和制度丰富、完善,各项制度协调一致,相互配合。我国内部控制评价制度存在着披露形式化、简单化,以及制度并未得到有效执行等问题。完善我国内部控制评价制度的建议为:尽快出台并实施内部控制评价标准;由证监会出台统一的内部控制指引;完善核实评价制度,加大监管力度。

关 键 词:内部控制评价  SOX法案  内部控制指引  美国  中国  

U.S.Internal Control Evaluation System and Its Revelation
Wang Zao-hong,Wu Guo-ping.U.S.Internal Control Evaluation System and Its Revelation[J].Taxation and Economy,2010(1).
Authors:Wang Zao-hong  Wu Guo-ping
Abstract:The U.S.stock market is mature and sound.Its internal control evaluation has experienced voluntary and mandatory disclosures,so its rules and regulations have been improved and various systems coordinate well.But China's internal control evaluation is too formalized and simplified,and its system has not been effectively implemented.So the suggestions to perfect internal control evaluation system are: criteria of internal control evaluation system should be produced and carried out as soon as possible;a unif...
Keywords:internal control evaluation  SOX Guide  internal control guidance  U  S    China  
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