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随着经济全球化的发展,很多国内企业正逐渐通过境外融资、上市,进而求得进军国际市场、规模化发展。在众多的境外融资渠道中,赴美上市、融资又因其效果的明显而普遍受到国内企业的青睐。而赴美上市,就必须达到萨班斯法案(Sarbanes-Oxley 法案,简称 SOX 法案)的要求。针对公司治理的 SOX 法案,虽然主要指向财务管理、经营管理,要求企业保证财务数据的真实性、全面性和及时性,但对于企业来说,这些规则的落脚点,恰恰是 IT 系统的有效性和可靠性的体现。
With the development of economic globalization, many domestic enterprises are gradually seeking overseas market access and large-scale development through overseas financing and listing. Among numerous overseas financing channels, listing in the United States and financing are generally favored by domestic enterprises due to their obvious effects. To go public in the United States, it must meet the Sarbanes-Oxley Act (Sarbanes-Oxley Act, SOX Act) requirements. The SOX Act for Corporate Governance mainly refers to the financial management, operation and management, and requires the enterprise to ensure the authenticity, comprehensiveness and timeliness of the financial data. However, for the enterprise, these rules are based on the validity of the IT system And the embodiment of reliability.