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我国的内部控制规范正在逐步向法律规范演化。美国率先颁布的内部控制法规《萨班斯—奥克斯利法案》及内部控制信息强制性披露条款实施的经济后果,给我们提供了有益的借鉴和参考。本文通过统计分析方法,对比美国内部控制法规颁布前后以及我国《企业内部控制基本规范》颁布前后对内控信息披露的影响,从而研究中美两国在内部控制法规建设中在权威指引作用方面和法规实施效果方面存在的差异及其成因,并深入剖析我国内部控制法规建设中存在的主要瓶颈,立足国情,把握我国建立内部控制法规体系的节奏和效度,对我国内部控制法规的完善提出相应的对策建议。
Our country’s internal control norms are gradually evolving to legal norms. The economic consequences of the mandatory disclosure clause of internal control laws and regulations promulgated by the United States, including the Sarbanes-Oxley Act and internal control information, provide us with useful references. This article compares the impact of internal control information disclosure before and after the promulgation of the US Internal Control Law and the disclosure of internal control before and after the promulgation of the “Basic Norms of Enterprise Internal Control” in our country through the statistical analysis method, so as to study the effect of the authoritative guidance on the internal control laws and regulations in China and the United States, The differences and their causes in the implementation of the internal control laws and regulations, and in-depth analysis of the main bottlenecks in the construction of the internal control laws and regulations in our country. Based on the national conditions, we can grasp the rhythm and validity of establishing the internal control laws and regulations in our country, Suggestions.