美国资本市场会计监管改进及对我国的启示

萨班斯法案及相关配套监管规则的出台,标志着美国资本市场会计监管进入一个新的时代。准政府监管模式、强化会计责任追究、确认新COSO框架、实施财务报告内部控制有效性评价等,是美国新会计监管框架的基本要素。美国会计监管体系的改进,对我国建立健全会计监管体系有重要的借鉴意义。本文就如何建立符合中国国情,又保持与国际趋同的会计监管体系提出了相关建议。

The Reveal of Accounting Supervision Improvement of American Capital Market

With the formulation of Sarbanes-Oxley Act and related supervision rules,accounting supervision of Amercian capital market comes into a new era.The new accounting supervision framework has basic elements,including government supervision mode,strengthening accountability,affirming COSO framework and effective evaluation of internal control.The improvement of American supervision system is helpful for the perfect of our country 's accounting supervision system.This paper gives some suggestions based on the reality of China and keeping pace with international accounting supervision system.