| 萨班斯法案的经济后果分析 |
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| 引用本文： | 张军,秦江萍. 萨班斯法案的经济后果分析[J]. 商业研究, 2012, 0(6): 140-146 |
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| 作者姓名： | 张军 秦江萍 |
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| 作者单位： | 北京物资学院商学院,北京,101149 |
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| 基金项目： | 北京市哲学社会科学规划项目，北京物资学院项目 |
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| 摘 要： | 二十一世纪初美国爆发了一系列上市公司的财务丑闻,美国随后通过了萨班斯法案,以加强对上市公司的监管。萨班斯法案对美国乃至世界资本市场造成了一系列深远的影响,本文从多个层面分析萨班斯法案的经济后果以及我国内部控制现状,提出完善我国上市公司内部控制规范实施的政策建议。
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| 关 键 词： | 萨班斯法案 内部控制 信息披露 经济后果 |
Economic Consequences of the Implementation of Sarbanes-Oxley Act |
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| ZHANG Jun , QIN Jiang-ping. Economic Consequences of the Implementation of Sarbanes-Oxley Act[J]. Commercial Research, 2012, 0(6): 140-146 |
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| Authors: | ZHANG Jun QIN Jiang-ping |
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| Affiliation: | (Business School,Beijing Wuzi University,Beijing 101149,China) |
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| Abstract: | Early 21st century,several financial scandals of listed company broke out in US.Therefore,US passed the Sarbanes-Oxley Act,in order to strengthen the supervision of internal control disclosure of listed companies.Sarbanes-Oxley Act had great impact on the stock market of US and even the world.This paper analyzed the economic consequences of the Sarbanes-Oxley Act from different levels.On the basis of internal control status quo in stock market,it put forward some policy recommendations for perfecting internal control of Chinese listed companies. |
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| Keywords: | Sarbanes-Oxley Act internal control information disclosure economic consequence |
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