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2002年“萨班斯法案”的颁布不仅在美国本土,而且在全球引起了极大的反响,随着时间的推移,这股强大的冲击波不仅没有渐渐平息,反而持续“升温”。显然,“萨班斯”的力量已经超越了法案本身,其实质触动了中国企业的“软肋”。虽然国内企业计划2006年在美国上市的公司并不多,也就是说,直接受到“萨班斯”挑战和影响的企业并不在多数,但该法案的颁布却引发了公司合规运作和内控治理的激烈讨论,而站在合规运作和内控治理的角度,无论企业是否选择在美国上市,只要其谋求长远发展都必须对这个问题严阵以待。亚新科工业技术有限公司的内控部总监麻蔚冰对“萨班斯法案”颁布前后对一个企业的影响做了非常形象的比喻:如果将企业管理比喻成一辆汽车,那么“萨班斯法案”颁发前,这辆所谓的“车”只是有个发动机+4个车轮+简单转向设施+简单外壳,不过是一个能够移动的工具而已,还不能被称为标准意义上的“车”。而“萨班斯法案”颁发后,则要求这辆“车”上必须:(1)加装各种仪表显示器和雨刷器(增加有效的审计监督和信息披露);(2)加装制动和各种变速操控装置(增加有效的内部控制系统);(3)加装电脑控制模块,协调控制汽车各个系统的运行(使用 IT 技术和管理程序控制运营管理);(4)增加驾驶人员的安全驾驶责任(增加了 CEO 和 CFO 的刑事责任)。
The promulgation of the Sarbanes-Oxley Act in 2002 not only caused great repercussions in the United States but also in the world. As time went on, the powerful shock wave not only gradually subsided but continued to “heat up.” Obviously, the power of “Sarbanes” has gone beyond the act itself, and its essence has touched the “weakness” of Chinese enterprises. Although there are not many domestic companies planning to list in the United States in 2006, that is, there are not many enterprises that are directly challenged and affected by Sarbanes-Oxley, but the enactment of the act has triggered the company’s compliance and internal control In the perspective of compliance operation and internal control, no matter whether enterprises choose to go public in the United States, they must wait for this issue as long as they seek long-term development. Asahi Branch Industrial Technology Co., Ltd. Internal Control Department Ma Weibing on the “Sarbanes-Oxley Act” before and after the promulgation of a business made a very figurative metaphor: If the analogy of business management into a car, then the “Sarbanes-Oxley Act” Before the launch, the so-called “car” had just an engine + 4 wheels + simple steering gear + a simple case, but a mobile tool, not a “car” in the standard sense. After the issuance of the Sarbanes-Oxley Act, it is required that this “car” must: (1) install various instrument displays and wipers (add effective audit oversight and information disclosure); and (2) install a brake And various variable speed control devices (increase effective internal control system); (3) install computer control module to coordinate the control of the operation of each car system (using IT technology and management procedures to control operation and management); (4) increase the driver’s Responsibility for safe driving (increased criminal liability of CEO and CFO).