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后安然时代的会计与审计——评美国《2002年萨班斯—奥克斯利法案》及其对会计、审计发展的影响
引用本文:陆建桥.后安然时代的会计与审计——评美国《2002年萨班斯—奥克斯利法案》及其对会计、审计发展的影响[J].会计研究,2002(10):33-42.
作者姓名:陆建桥
作者单位:财政部会计司,100820
摘    要:针对安然等公司会计造假案件所暴露的会计、审计、公司治理、证券监管等问题 ,美国国会作出了迅速反应 ,制定了《2 0 0 2年萨班斯—奥克斯利法案》。法案对会计行业的监管、审计独立性、财务信息披露、公司责任、证券分析师行为、证券交易委员会的权利和职责、违法违规行为的法律责任等方面进行了重大改革和重新规范。本文重点阐述了该法案所规定的会计、审计框架及其对后安然时代会计、审计发展的影响。

关 键 词:萨班斯—奥克斯利法案  会计审计框架  发展

Researches on Accounting and Auditing in the post-Enron era
Abstract:The Sarbanes-Oxley Act of 2002 was passed by American Congress and was signed by American President into law on 30 July 2002,as a radical reaction to the accounting,auditing,corporate governance and securities supervision issues arising from the accounting scandals that began with Enron and carried through to WorldCom and beyond.The Act contains a numbers of sweeping reforms of oversight of accounting industry,auditing independence,financial disclosures,corporate responsibility,securities analyst conflicts of interest,SEC resources and authority,corporate and criminal fraud accountability,etc.This paper mainly overviews the accounting and auditing framework set out in the Act.The paper also explores the significant influence of the Act on the development of accounting and auditing in the post-Enron era.
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